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...
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