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...
Updates required to the recent special report
Source: Inland Revenue Department –
We have identified several errors in the recent special report on the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and...
Purchase price allocation decisions
Source: Inland Revenue Department –
News and information about the Government’s tax policy work programme, including:– proposed changes to the laws that Inland Revenue is...
Cabinet paper DEV-19-SUB-0352: Amendments to the tax rules for land
Source: Inland Revenue Department –
News and information about the Government’s tax policy work programme, including:– proposed changes to the laws that Inland Revenue is...
GST refunds using credit notes
Source: Inland Revenue Department –
Regulatory impact assessment.
Date of document: 23 October 2019.
Individual document published: 31 August 2020.
Note: Published in June 2020 as part of...
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...
Special report on the Tax Administration (Financial Statements—Domestic Trusts) Order 2022
Source: Inland Revenue Department –
This order, which comes into force on 31 March 2022, applies to trustees of trusts that are required to file...
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...
Cabinet paper LEG-20-SUB-0065: Raising the automatic write-off threshold for qualifying individuals from $50 to...
Source: Inland Revenue Department –
News and information about the Government’s tax policy work programme, including:– proposed changes to the laws that Inland Revenue is...
Limiting interest deductibility on residential investment property
Source: Inland Revenue Department –
Regulatory impact statement prepared by Inland Revenue about limiting interest deductibility on residential investment property.
The proposal is included in Supplementary...
RIS Pack – Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill
Source: Inland Revenue Department –
Regulatory impact assessments and statements for items included in the Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill,...
Government releases interest limitation proposals
Source: Inland Revenue Department –
The Government has today released draft legislative proposals aimed at limiting the deductibility of interest incurred for residential property investments....
