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Fringe benefit tax and motor vehicles (part 1) : please note: due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com

By: Hayes Knight.
Series: Tax Examples and Scenarios.Publisher: New Zealand, Thomson Reuters, Edition: no. 163, October 2017.Description: 1-20, 20 pages.Subject(s): Tax legislation | Fringe benefits | Fringe benefits tax | Employees | Motor vehicles | Income Tax Act 2007 -- New ZealandSummary: Considers fringe benefits where motor vehicles are made available to employees. Refers to IS17/07 Fringe benefit tax - motor vehicles (published 29 August 2017). PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents: When fringe benefit arises - connection with employment (part one) -- When fringe benefit arises - connection with employment (part two) -- Vehicle available to employee for work purposes -- Vehicle available for employee's private use -- Vehicle available for independent contractor's private use (part one) -- Vehicle available for independent contractor's private use (part two) -- Vehicle available to independent contractor who requests withholding -- "Available" - presumption of availability -- "Available" - car in repair shop -- "Available" - employee sent on conference (part one) -- "Available" - employee sent on conference (part two) -- "Available" - employee's partner uses vehicle (part one) -- "Available" - employee's partner uses vehicle (part two) -- Vehicle available for multiple employees' use -- More than one vehicle available for employee's private use -- "Private use" - travel between work and home -- "Private use" - employee chooses to work from home -- "Private use" - vehicle stored at employee's house -- Meaning of "other travel that confers a private benefit".
Item type Home library Call number Status Date due Barcode Item reserves
Article Article New Zealand
Available CA013230
Total reserves: 0

Considers fringe benefits where motor vehicles are made available to employees. Refers to IS17/07 Fringe benefit tax - motor vehicles (published 29 August 2017). PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents: When fringe benefit arises - connection with employment (part one) -- When fringe benefit arises - connection with employment (part two) -- Vehicle available to employee for work purposes -- Vehicle available for employee's private use -- Vehicle available for independent contractor's private use (part one) -- Vehicle available for independent contractor's private use (part two) -- Vehicle available to independent contractor who requests withholding -- "Available" - presumption of availability -- "Available" - car in repair shop -- "Available" - employee sent on conference (part one) -- "Available" - employee sent on conference (part two) -- "Available" - employee's partner uses vehicle (part one) -- "Available" - employee's partner uses vehicle (part two) -- Vehicle available for multiple employees' use -- More than one vehicle available for employee's private use -- "Private use" - travel between work and home -- "Private use" - employee chooses to work from home -- "Private use" - vehicle stored at employee's house -- Meaning of "other travel that confers a private benefit".

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