Accrual determinations

The Commissioner may determine certain matters relating to financial arrangements. A taxpayer may wish to apply for a determination to ascertain the tax treatment of a particular financial arrangement.

Accrual determination fees

This sets out the application and processing fees for applications received on or after 1 October 1999.

Determination S14: Issue of perpetual non-cumulative shares by BNZIS, and related transactions

This determination covers an arrangement involving the issue of perpetual non-cumulative shares by BNZ Income Securities Limited to the public and to National Equities Limited. The arrangement is fully described in product ruling BR Prd 09/02.

Determination G30: Debt securities, finance leases and hire purchase agreements denominated in New Zealand dollars

Determination G30 allows financial institutions that adopt International Financial Reporting Standards (IFRS) to continue to use the same methods of calculating income and expenditure for most financial arrangements as under the previous rules – in particular, where income and expenditure from those financial arrangements were returned under the alternative method to yield to maturity.

Date published: 20 Feb 2009

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