Tax Information Bulletin
Tax Information Bulletins (TIBs) contain information about changes to tax-related legislation, proposed legislation, judgements, rulings and other specialist tax topics. Inland Revenue provides the TIB as a service to people with an interest in New Zealand taxation. You can subscribe to receive email notification when each issue is published.
Current issue
Tax Information Bulletin Vol 23 No 10 - December 2011
Legislation and determinations
- Determination DEP79: Remedial matters relating to the depreciation of buildings
- Depreciation determination DEP80: Residential rental property chattels
- Foreign currency amounts - conversion to New Zealand dollars
New legislation
-
Orders in Council
- Family tax credit raised for under 16s
- Minimum family tax credit raised
- Canterbury earthquake - information sharing
- Canterbury earthquake - remission of use-of-money interest
- Student Loan Scheme - volunteer exemption
Questions we've been asked
QB 11/03: Income tax - look-through companies and interest deductibility
Legal decisions - case notes
- Commissioner's decision to decline instalment arrangement upheld
- Calderbank offer and costs
- Voting interest requires registered shareholding
- Whether sale of property was of tenanted property or shares
- No deemed acceptance of a late NOPA
Download ›
PDF | 324kb | 26 pages
Other issues by volume
Volume 23 | Volume 22 | Volume 21 | Volume 20 | Volume 19 | Volume 18 | Volume 17 | Volume 16 | Volume 15 | Volume 14 | Volume 13 | Volume 12 | Volume 11 | Volume 10 | Volume 9 | Volume 8 | Volume 7 | Volume 6 | Volume 5 | Volume 4 | Volume 3 | Volume 2 | Volume 1 | Corrections |
TIB index Vol 1 No 1 to Vol 22 No 11 A-E
PDF | 325kb | 40 pages
TIB index Vol 1 No 1 to Vol 22 No 11 F-M
PDF | 286kb | 34 pages
TIB index Vol 1 No 1 to Vol 22 No 11 N-Z
PDF | 273kb | 32 pages
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Date published: 05 Oct 2004
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