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Download public rulings for 2006

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.


Employment Court awards for lost wages or other remuneration - employers' liability to make tax deductions

Ruling Pub 06/06 covers Employment Court awards for lost wages or other remuneration and an employers' liability to make tax deductions.

Ruling applies from: 1 October 2005 for an indefinite period
Current status: Indefinite

BR Pub 06/06 - PDF format (174kb | 18 pages)


Assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings

Ruling BR Pub 06/05 covers assessability of payments under the Employment Relations Act for humiliation, loss of dignity, and injury to feelings.

Ruling applies from: 1 October 2005 for an indefinite period
Current status: Indefinite

BR Pub 06/05 - PDF format (146kb | 15 pages)


"Paid-up capital amount" definition: section CD 32(4)

Ruling Pub 06/04 considers 'paid-up capital' in the available subscribed capital amount formula of the Tax Administration Act. Applies from 1 Apr 2006.

Ruling applies from: 1 April 2006 for an indefinite period
Current status: Indefinite

BR Pub 06/04 - PDF format (36kb | 3 pages)


Importers and GST input tax deductions

Ruling BR Pub 06/03 applies to claims for input tax deductions on GST levied by NZ Custom Service on goods imported into NZ on and following 1 Apr 2005.

Ruling applies from: 1 February 2006 for an indefinite period
Current status: Indefinite

BR Pub 06/03 - PDF format (48kb | 9 pages)


Section GD 10 - Income Tax Act 2004 - Rent deemed to be payable by the lessee

This 2006 reissued ruling reflects changes to terminology in s GD 10 of the Income Tax 2004, which covers rent deemed to be payable by a lessee.

Ruling applies from: 1 January 2006 for an indefinite period
Current status: Indefinite

BR Pub 06/02 - PDF format (125kb | 13 pages)


Debt factoring arrangements and GST

Ruling BR Pub 06/01 relates to debt factoring arrangements and GST and applies 1 Jan 2006 onwards.

Ruling applies from: 1 January 2006 for an indefinite period
Current status: Indefinite

BR Pub 06/01 - PDF format (237kb | 14 pages)


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