This part covers a range of specific issues that have been raised from time to time. All relate to aspects of the Income Tax Act 1994 and in some cases are interconnected with the definition and reporting issues discussed earlier. The specific issues are:

• the tax treatment of trading operations run by charities;
• what limits should apply to charities with purposes outside New Zealand;
• the level of assistance to individual and corporate donors;
• whether imputation credits should be refunded;
• recognition of fringe benefits provided to employees of charities; and
• the status of superannuation schemes for employees of charities.

Home | Contents | Previous | Next