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...
Introduction of a new business continuity test for tax losses
Source: Inland Revenue Department –
The Minister of Revenue has indicated his intention to introduce legislation to relax New Zealand’s loss continuity rules to allow...
Feedback sought on reporting requirements for domestic trusts
Source: Inland Revenue Department –
From the 2021–22 income year there are new disclosure rules for domestic trusts – trustees will have to prepare financial...
Reporting requirements for domestic trusts
Source: Inland Revenue Department –
From the 2021–22 income year there are new disclosure rules for domestic trusts – trustees will have to prepare financial...
Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill
Source: Inland Revenue Department –
Commentary on proposed amendments included in the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill, introduced to Parliament on 16...
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....
MFTC threshold increased
Source: Inland Revenue Department –
The Taxation (Budget 2021 and Remedial Measures) Bill was introduced into the House on Thursday 20 May 2021. The 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....
Child Support Bill passed
Source: Inland Revenue Department –
Hon David ParkerMinister of Revenue
Dr Deborah RussellParliamentary Under-Secretary of Revenue
18 March 2021
Law simplifies and encourages child support
Fairer and more effective...
RIA Pack – Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill
Source: Inland Revenue Department –
Supplementary analysis report and regulatory impact assessment for the Taxation (COVID-19 Resurgence Support Payments and Other Matters) Bill.
These cover:
Resurgence support payments...
Dividend integrity and personal services income attribution
Source: Inland Revenue Department –
A Government consultation document seeking feedback on measures to limit the ability of individuals to avoid the 39% personal income...
Feedback sought on GST issues
Source: Inland Revenue Department –
An officials’ issues paper released today seeks feedback on a wide range of GST-related policy issues, to ensure the GST...