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|Date published||Title and description|
|22 September 2016||Determination FDR 2016/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund|
|Any investment made by a New Zealand resident in Kynikos Global Capital Partners Limited is a type of attributing interest for which they may use the fair dividend rate method to calculate foreign investment fund income for the 2016 and subsequent income years.
|22 September 2016||Commissioner’s operational position on tax residence|
|This operational position relates to the Interpretation Statement IS 16/03: Tax Residence, which is an update of IS 14/01 as a result of the Court of Appeal decision in CIR v Diamond  NZCA 613. The part that has been updated deals with one of the tax residence tests for individuals - the "permanent place of abode" test in s YD 1(2). There may be some situations in which the new Interpretation Statement gives a different result from the application of the Interpretation Statement it replaces - IS 14/01. If you have reached a view on your tax residence under the approach in IS 14/01 and are unsure about how IS 16/03 might affect you, this operational position will help.
|20 September 2016||Claim a tax credit for donations|
|If you’ve made a financial donation, you may be able to claim a tax credit.
|19 September 2016||GST plus - Working out specific GST issues|
|This guide is for businesses and organisations that charge GST and need information for more complex or less common GST issues. It looks at how to deal with GST adjustments, exempt supplies, zero-rated supplies and special supplies.
|19 September 2016||GST guide|
|This guide is for all businesses and organisations that charge GST and need information about how to do this. It tells you how to fill in your GST forms, avoid incurring penalties, and how and when GST is refunded to you.
|16 September 2016||Tax seminars and workshops in Nelson|
|Information on tax seminars and workshops being held in Nelson.
|16 September 2016||Tax seminars and workshops in Manukau|
|Information on tax seminars and workshops being held in Manukau.
|16 September 2016||PAYE intermediary cessation form|
|Form for employers or PAYE intermediary to use to cease an existing PAYE intermediary arrangement.
|16 September 2016||Understanding your personal tax summary (PTS)|
|Use this factsheet to help you to understand the personal tax summary (PTS).
|15 September 2016||Commissioner’s operational position on deducting expenditure on gifts of food and drink|
|In Agents Answers Issue 193, August 2016, Inland Revenue published an item on deducting expenditure on gifts of food and drink. The item stated that the entertainment expenditure rules in subpart DD of the Income Tax Act 2007 limit deductions, to half the deduction that would normally be available, for spending on things like chocolates or bottles of wine provided as gifts to customers, clients or suppliers.
|14 September 2016||Tax credit for donations|
|If you made financial donations to a donee organisation, you may be able to claim part of it back as a tax credit. To claim a tax credit you need to file a Tax credit claim form (IR526) for the relevant tax year.
|07 September 2016||Wine equalisation tax|
|The wine equalisation tax (WET) is a value-based tax paid on certain dealings with wine sold in Australia.
|07 September 2016||Depreciation rates|
|You're required to claim depreciation on an asset and then account for it when you dispose of that asset. We recommend that you consult a tax agent when considering claiming for depreciation, however, it is still your responsibility to be aware of your tax obligations. This guide sets out the general and provisional depreciation rates, both diminishing value (DV) and straight line (SL), that apply for assets acquired on or after 1 April 2005.
|06 September 2016||Public Rulings work programme|
|Towards the end of each financial year, Public Rulings prepares a draft programme of priority work for the following year.
|06 September 2016||Tax seminars and workshops in Christchurch|
|Information on tax seminars and workshops being held in Christchurch.
|05 September 2016||Paid parental leave|
|Paid parental leave is a government-funded entitlement paid to eligible working mothers and adoptive parents when they take parental leave from their job(s) to care for their newborn or adopted child (under the age of six).
|01 September 2016||Operational guidelines: Section 6A settlements|
|This guideline outlines our internal approach to settling disputes prior to challenge. They are intended to provide assistance to staff in dealing with requests for settlement of tax disputes and outline the criteria to be applied and processes to be followed
|29 August 2016||FIF deemed rate of return set for 2015-16|
|The deemed rate of return for taxing foreign investment fund interests is 6.77% for the 2015-16 income year, down from the previous year's rate of 7.71%.
|26 August 2016||IRD numbers|
|An IRD number is an eight or nine digit number unique to you. It is important as all your tax, entitlement and personal details are linked to this number.
|26 August 2016||Glossary of terms and definitions for IRD numbers|
|A list of terms and definitions relating to IRD numbers.
|26 August 2016||TIB Volume 28 - 2016|
|26 August 2016||Coming to New Zealand to work? You'll need an IRD number|
|Are you visiting New Zealand using a working holiday visa or another temporary work visa? If you answered yes, you'll need to get an IRD number.
|26 August 2016||Recent gastroenteritis outbreak in Hawke's Bay|
|If you’ve been affected by the gastroenteritis outbreak, we know that tax won’t be front of mind for you right now.
|26 August 2016||Authorisation not to collect child support or domestic maintenance|
|Form to use if you're entitled to receive child support or domestic maintenance payments but you don't want us to collect payments from the liable parent.
|25 August 2016||News and updates|
|25 August 2016||Payroll services|
|Read the payroll specifications and supporting documentation.
|25 August 2016||Deductions from employee share scheme (ESS) benefits|
|Starting 1 April 2017, you'll be able to tax employee share scheme (ESS) benefits as "extra pay". This means you can deduct tax and social policy obligations, eg, student loans and child support.
|22 August 2016||Overseas currency rates 2017 - rolling 12-month average and mid-month|
|These tables contain the exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a PDF format.
|22 August 2016||Overseas currency rates 2017 - end of month|
|This table contains the end of month exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a PDF format.
|17 August 2016||Commissioner’s operational position on unit trusts - When a unit trust can have a single unit holder|
|This operational position relates to the recently published interpretation statement IS 16/02, which sets out the Commissioner’s position on whether and when a unit trust can have a single unit holder for income tax purposes.