Consultation on tax treatment of expenditure on distribution networks
Source: Inland Revenue Department –
Inland Revenue is seeking feedback on changes to confirm the component approach, applied in practice by distribution networks. If adopted,...
Tax treatment of expenditure on distribution networks
Source: Inland Revenue Department –
Inland Revenue is seeking feedback on changes to confirm the component approach, applied in practice by distribution networks. If adopted,...
COVID-19 Response (Taxation and Social Assistance Urgent Measures) Act 2020 – 2020 Cabinet papers
Source: Inland Revenue Department –
This information release includes Cabinet papers, policy reports and advice related to the COVID-19 Response (Taxation and Social Assistance Urgent...
Special report on FBT – pooled alternate rate option
Source: Inland Revenue Department –
Special report providing early technical coverage of FBT – pooled alternate rate option enacted in the Taxation (Annual Rates for...
Special report on interest limitation and additional bright-line changes
Source: Inland Revenue Department –
Special report providing early technical coverage of the interest limitation and additional bright-line changes in the Taxation (Annual Rates for...
Special reports on measures in new legislation
Source: Inland Revenue Department –
The Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 was enacted on 30 March 2022. These special...
Cabinet paper DEV-22-SUB-0017: GST apportionment: release of officials’ issues paper
Source: Inland Revenue Department –
Documents in this information release
IR2021/510 – Tax policy report: Public release of an officials’ issues paper on the GST apportionment...
Cabinet paper LEG-21-SUB-0193: Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill:...
Source: Inland Revenue Department –
Information release for the introduction of the Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Bill.
The Bill was...
Small Business Cashflow (Loan) Scheme – 2020 Cabinet papers
Source: Inland Revenue Department –
This information release includes Cabinet papers and policy reports about the Small Business Cashflow (Loan) Scheme from April to July...
Cabinet paper DEV-22-SUB-0018: The role of digital platforms in the taxation of the gig...
Source: Inland Revenue Department –
Documents in this information release
IR2021/182 – Tax policy report: Taxation of the gig and sharing economy (6 May 2021) (6...
Cabinet paper CBC-21-SUB-0076: Tax Administration (COVID-19 Response Variations) Order 2021
Source: Inland Revenue Department –
Information release for the Tax Administration (COVID-19 Response Variations) Order 2021. The Order extends the Commissioner of Inland Revenue’s COVID...
Cabinet paper LEG-21-SUB-0027: Tax Administration (Direct Credit of Totalisator Duty, Lottery Duty, Casino Duty,...
Source: Inland Revenue Department –
Information release for the Tax Administration (Direct Credit of Totalisator Duty, Lottery Duty, Casino Duty, and Unclaimed Money) Order 2021....
