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Download public rulings for 2005

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.


"Anything occurring on liquidation" when a company requests removal from the Register of Companies

Ruling BR Pub 05/14 outlines the meaning of 'anything occurring on liquidation' following removal from the companies register. Applies 8 Nov 2005 to 31 Dec 2008.

Ruling applies from: Applies on 8 November 2005 to 31 December 2008
Current status: Reissued as BR Pub 10/06

BR Pub 05/14 - PDF format (43kb | 7 pages)


Directors' fees and GST

Public ruling (BR Pub 05/13): Directors' fees and GST. This ruling applies on 1 April 2005 for an indefinite period.

Ruling applies from: Applies on 1 April 2005 for an indefinite period
Current status: Withdrawn on and from 30 June 2015.

BR Pub 05/13 - PDF format (71kb | 12 pages)


Taxability of payments under the Human Rights Act 1993 for humiliation, loss of dignity, and injury to feelings

Ruling BR Pub 05/12 discusses the taxability of payments awarded under the Human Rights Act for humiliation, loss of dignity, and injury to feelings.

Ruling applies from: Applies on 1 April 2005 for an indefinite period
Current status: Indefinite

BR Pub 05/12 - PDF format (93kb | 15 pages)


Tertiary student association fees

Ruling BR Pub 05/11 discusses payment of tertiary student association membership fees as a gift for the purposes of a rebate and applies from 1 Apr 2005.

Ruling applies from: Applies on 1 April 2005 for an indefinite period
Current status: Indefinite

BR Pub 05/11 - PDF format (56kb | 7 pages)


Dispositions where the transferor reserves or retains a benefit or advantage in real property - gift duty and income tax implications

Rulings BR Pub 05/02 - 05/10 consider the gift duty and income tax implications of dispositions where the transferor retains a benefit or advantage in real property.

Ruling applies from: The Commissioner is withdrawing the Rulings with effect from 10 May 2017.
Current status: Withdrawn from 10 May 2017

BR Pub 05/02 - 05/10 - PDF format (287kb | 62 pages)


Bad debts - writing of debts as bad for GST and income tax purposes

Ruling BR Pub 05/01 sets out tests for determining if a debt is 'bad' and what is sufficient 'writing-off' for GST and income tax purposes. Applies from 1 Apr 2004.

Ruling applies from: Applies on 1 April 2004 for an indefinite period
Current status: Withdrawn and replaced with BR Pub 18/07

BR Pub 05/01 - PDF format (155kb | 30 pages)


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