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Date publishedTitle and description
27 February 2015 Special Determination S34: Spreading Method to Be Used by Bank in Respect of the Notes and Valuation of Shares Issued by Bank and NZHoldCo On Conversion
  This determination relates to a funding transaction involving the issue of Notes by the Bank to the public under a Notes Deed Poll. The Notes will contain an exchange mechanism, so they can be recognised as Additional Tier 1 capital for the purposes of the Reserve Bank of New Zealand and Australian Prudential Regulation Authority frameworks relating to the capital adequacy of banks.
26 February 2015 Tips for faster processing of returns
  Find tips for processing your returns faster and the key issues you should keep an eye out for.
26 February 2015 Legislation introduced for Research and Development
  The Taxation (Annual Rates for 2015-16, Research and Development, and Remedial Matters) Bill has been introduced into Parliament.
26 February 2015 Email or phishing and phone scams
  We remind all customers to be very careful about giving out their IRD number and any other personal details.
25 February 2015 Key dates and changes for tax agents
  Find information about key dates and changes for tax agents during our busy season.
24 February 2015 KiwiSaver membership
  KiwiSaver is open to all New Zealand citizens and people entitled to live here permanently who are below the age of eligibility for NZ Super (currently 65). This includes self-employed people, workers on a part-time or temporary contract and beneficiaries.
24 February 2015 Related parties' debt remission
  Currently it is the Commissioner of Inland Revenue's technical view that related party debt capitalisation can constitute tax avoidance. We are, however proposing legislative amendments to reverse this view in most cases, with retrospective effect.
24 February 2015 Approved advisor groups
  Find out what an approved advisor group is and the current organisations that hold this status.
23 February 2015 Welcome to the online services demonstration for personal accounts
  The Manage account access system (MAA) has been created to help you, as a business (organisation) or tax agent, manage your access to our online services.
23 February 2015 Assistance to Central and North Otago, Canterbury and Marlborough farmers affected by drought
  We're aware the drought is causing financial issues for many farmers in Central and North Otago, Canterbury and Marlborough and it's likely to affect income for the 2015 and later years.
23 February 2015 Tax responsibilities for ACC caregivers and clients
  This page explains the tax responsibilities for ACC caregivers and clients for personal service rehabilitation payments. It's important you fully understand your tax responsibilities so you avoid penalties.
20 February 2015 My family details and income service
  If you’re the principal child carer, you can use the service to check and update the details we have for your family.
20 February 2015 My family details and income service
  If you’re the principal child carer, you can use the service to check and update the details we have for your family.
20 February 2015 My family details and income service
  If you’re the principal child carer, you can use the service to check and update the details we have for your family.
20 February 2015 My family details and income service
  If you’re the principal child carer, you can use the service to check and update the details we have for your family.
19 February 2015 General Determination DEP90: Depreciation Rate for drones and integrated accessories including remote controllers and software, used for photography, surveillance and video/movie production
  This determination inserts a new asset class to the "Audio and Video Recording Studios and Professional Photography" asset category and “Leisure” industry category, that applies from the 2014 and subsequent income years.
17 February 2015 Public Rulings work programme
  Towards the end of each financial year, Public Rulings prepares a draft programme of priority work for the following year.
17 February 2015 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.
17 February 2015 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.
17 February 2015 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.
17 February 2015 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.
17 February 2015 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.
17 February 2015 Special Determination S33 : Application of the financial arrangements rules to the long term incentive plan established for senior executives of New Zealand Company Limited
  This determination relates to a long-term incentive plan for senior executives of a company. Under the plan, amounts will be lent to the executives to enable them to acquire shares in the company. This determination prescribes amounts that are solely attributable to excepted financial arrangements.
13 February 2015 Drought on the east coast of the South Island
  On Thursday 12 February, Primary Industries Minister Nathan Guy declared that the drought in Central and North Otago, Canterbury and Marlborough is a medium-scale adverse event under the Primary Sector Recovery Policy framework.
12 February 2015 Record keeping - checklist
  This factsheet tells you about some of the benefits of keeping good records, and has a checklist of the types of records you need to keep.
12 February 2015 Record keeping - checklist
  This factsheet tells you about some of the benefits of keeping good records, and has a checklist of the types of records you need to keep.
12 February 2015 Record keeping - checklist
  This factsheet tells you about some of the benefits of keeping good records, and has a checklist of the types of records you need to keep.
11 February 2015 Download public rulings for 2015
  Public rulings are issued to give an interpretation on how a tax law applies to taxpayers and arrangements. These rulings set out our view of specific types of arrangements. Taxpayers whose circumstances match those in a ruling may apply it, but are not obliged to do so.
11 February 2015 Tax seminars and workshops in Porirua
  Information on tax seminars and workshops being held in Porirua.
11 February 2015 Special Determination S32: Spreading method to be used by bank in respect of the notes and the value of shares issued by bank on conversion.
  This determination relates to a funding transaction involving the issue of Notes by the Bank to its New Zealand branch of its Australian parent company. The Notes will contain a conversion mechanism, in order to allow them to be recognised as Additional Tier 1 capital for the purposes of the Reserve Bank of New Zealand frameworks relating to the capital adequacy of banks.

 


Date published: 05 Oct 2004

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