Inland Revenue Department

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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...

Mycoplasma bovis tax issue

Source: Inland Revenue Department – Regulatory impact assessment. Date of document: 26 February 2020. Individual document published: 31 August 2020. Notes: Published in June 2020 as part of...

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...

Website refresh – feedback welcome

Source: Inland Revenue Department – We’re refreshing the Tax Policy website, in line with other Inland Revenue websites. A beta test version of the site is...

Income tax treatment of leases subject to NZ IFRS 16

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...

Feasibility and other non-deductible expenditure for incomplete assets

Source: Inland Revenue Department – Regulatory impact assessment. Date of document: 13 September 2019. Individual document published: 27 August 2020. Note: Published in June 2020 as part of...

Cabinet paper LEG-20-SUB-0087: Income Tax (Deemed Rate of Return on Attributing Interests in Foreign...

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...
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