Employers

PAYE, fringe benefit tax (FBT) and employer superannuation contribution tax (ESCT) rates changed from 1 October 2010.

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Depreciation changes

Depreciation loading rules have changed and depreciation rates on buildings are changing.

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Qualifying company (QC) reforms

QC and loss attributing qualifying company (LAQC) rules are changing. A new tax entity - look-through company - has been introduced.

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GST

The GST rate increased from 12.5% to 15% from 1 October 2010. Find out how this affects you.

Consumers Businesses

Software developers

Income tax

Income tax rates for individuals, businesses and Māori authorities have changed. Find out what these changes mean for you.

Individuals Businesses

Māori authorities

Working for Families

The types of income you need to tell us about for Working for Families Tax Credits (WfFTC) entitlements are changing from 1 April 2011.

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