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Download public rulings for 2004

Inland Revenue issues public rulings to give an interpretation on how a tax law applies to taxpayers and arrangements. These rulings set out our view of specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.

If you calculate your tax liability according to an applicable public binding ruling, Inland Revenue must assess your tax according to that ruling. A public ruling applies only to the particular taxation law and arrangement set out in the ruling and only for a specified period. If there is any material difference between the facts in the ruling and a taxpayer's actual arrangement, the ruling does not apply.

Public rulings are issued by the Office of the Chief Tax Counsel. If you have any inquiries about public rulings, please contact Technical Services.

The list below has all the public rulings for the year you have selected.


Trading stock - tax treatment of sales and agreements to sell

Ruling Pub 04/06 discusses the tax treatment of sales and agreements to sell for trading stock. It applies 1 Apr 2003 to 31 Mar 2008.

Ruling applies from: Applies on 1 April 2003 to 31 March 2008
Current status: Expired 31/03/08 - replaced by BR Pub 14/08

BR Pub 04/06 - PDF format (98kb | 18 pages)


The provision of benefits by third parties: Fringe benefit tax (FBT) consequences - Section CI 2(1)

Ruling BR Pub 04/05 discusses the fringe benefit tax treatment of benefits for third parties. Applies on 24 May 2004 until 19 May 2007.

Ruling applies from: Applies on 24 May 2004 until 19 May 2007
Current status: Reissued as BR Pub 09/07

BR Pub 04/05 - PDF format (122kb | 24 pages)


Land sales - whether income tax exemptions for farm land apply to non-natural persons

Ruling Pub 04/04 discusses the income tax exemptions for sales of farm land and applies 1 Jun 2004 onwards.

Ruling applies from: Applies on 1 June 2004 for an indefinite period
Current status: Indefinite

BR Pub 04/04 - PDF format (35kb | 4 pages)


Fringe benefit tax and motor vehicle multi-leases

Ruling BR Pub 04/03 discusses the fringe benefit tax treatment of motor vehicle multi-leases. Ruling applies 29 Mar 2004 to 28 Mar 2009.

Ruling applies from: Applies on 29 March 2004 to 28 March 2009
Current status: No reissue - see statement

BR Pub 04/03 - PDF format (150kb | 16 pages)


Licensed premises' operators - deductibility of entertainment expenditure

Ruling BR Pub 04/02 discusses the deductibility of entertainment expenditure for licensed premises operators. Applies from 1 Apr 2004 for an indefinite period.

Ruling applies from: 1 April 2004 for an indefinite period
Current status: Indefinite

BR Pub 04/02 - PDF format (52kb | 7 pages)


Supplies paid for in foreign currency - GST treatment

Ruling Pub 04/01 discusses the GST treatment of supplies paid for in foreign currency. Applies from 1 March 2004.

Ruling applies from: 1 March 2004 for an indefinite period
Current status: Indefinite

BR Pub 04/01 - PDF format (48kb | 7 pages)


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