Other determinations
These determinations generally represent statutory discretions exercised by the Commissioner of Inland Revenue in respect of a specific tax issue. They may be initiated by the Commissioner, a taxpayer or a class of taxpayers. They generally set out amount(s) of expenditure that the Commissioner would accept as deductible or amortisation rates(s) that would apply to specific type of expenditure.
Determination DET 09/04: Eligible relocation expenses
Eligible relocation expenses that may be treated as exempt income when an employee is reimbursed, or the expenditure is paid on an employee’s behalf, when the employee (including their immediate family) relocate their accommodation for employment purposes.
Determination DET 09/03: Amount of honoraria paid to members of the Royal New Zealand Plunket Society (Inc) that shall be regarded as expenditure incurred in production of payment
This determination sets out the amount regarded as expenditure incurred in the production of schedular payments (formerly withholding payments) when those payments are honoraria paid to members of the Royal New Zealand Plunket Society (Inc) ("Plunket").
Determination FDR 2009/2: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund)
A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Wholesale Global Bond Fund)
Determination FDR 2009/1: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (AMP future directions international bond fund)
A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service Super Yield Fund)
DET 09/02 Standard-cost household service for childcare providers
This Determination sets out the standard-cost household service that has been provided as childcare services by taxpayers, who are natural persons, in their own domestic accommodation. It also sets out the components of expenditure and determines a figure for a cost or costs that may be incurred.
CPI Adjustment - CPI 09/01 for Determination DET - 05/03: Standard-cost household service for boarding service providers (March 09)
Inland Revenue advises that the weekly standard-cost component for the 2009 income year has been retrospectively adjusted.
Determination DET 09/01: Standard-cost household service for home share care providers
This determination is made pursuant to section 91AA of the Tax Administration Act 1994. This determination sets out the standard-cost household service that has been provided as homeshare care services by taxpayers, who are natural persons, in the service providers ('taxpayers') own domestic accommodation.
Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007
This determination cancels and replaces Determination E11: Persons not required to comply with section EF 1 of the Income Tax Act 1994. This determination is made under section 91AAC of the Tax Administration Act 1994. It determines the extent to which a person is excused from complying with section EA 3 of the Income Tax Act 2007.
2009 International Tax Disclosure Exemption ITR20
Section 61 of the Tax Administration Act 1994 (TAA) requires people to disclose interests they hold in foreign entities. The 2009 International Tax Disclosure Exemption exempts some people from this requirement. The scope of the exemption is broadly the same as that of the 2008 exemption.
Determination FDR 2008/13 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (PIMCO Cayman Global Bond (NZD Hedged) Fund)
An attributing interest in a foreign investment fund to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate foreign investment fund income from the interest.
2008 International Tax Disclosure Exemption ITR19
Section 61 of the Tax Administration Act 1994 (TAA) requires people to disclose interests they hold in foreign entities.
Determination 001 2008 CPI Adjustment Standard-cost household service for childcare providers
Standard-cost household service for childcare providers - CPI Adjustment 08/01 for DET 001 (March 08)
Determination 05/03 - 2008 CPI Adjustment Standard-cost household service for boarding service providers 08/02 (March 08)
Standard-cost household service for boarding service providers - 2008 CPI Adjustment for DET 08/02 (March 08)
Determination FDR 2008/12 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service Super Yield Fund)
An attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/11 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Investment Service High Yield Cash Fund)
An attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/10 - A type of interest in a foreign investment fund for which a person may not use the fair dividend rate method (Global Guardian Management Cash Plus Fund)
An attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/09 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ABN AMRO Global Equities Hindsight Trust)
An attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/08 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Highpoint Trust)
An attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/07 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ING Credit Opportunities Fund's interests in offshore credit opportunities funds)
An attributing interest in a FIF to which this determination applies is a type of attributing interest for which INGNZ COF may use the FDR method to calculate FIF income from the interest.
Determination FDR 2008/06 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Regular Income Fund)
(FDR 2008-06), an attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/05 - A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (ING Diversified Yield Fund)
(FDR 2008-05), an attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/04 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie reFleXion Trust)
(FDR 2008-04), an attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/03 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Macquarie Escalator)
(FDR 2008-03), an attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/02 - Fair dividend rate method not to be used for a type of attributing interest in a foreign investment fund
(FDR2008-02), an attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may not use the fair dividend rate method to calculate FIF income from the interest.
Determination FDR 2008/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
(FDR 2008-01), an attributing interest in a FIF to which this determination applies is a type of attributing interest for which a person may use the fair dividend rate method to calculate FIF income from the interest.
Determination - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
(FDR2007-04), concerning New Zealand resident investors' ability to use the fair dividend rate method to calculate foreign investment fund (FIF) income from a type of attributing interest in a FIF
DET 05/03 Standard-cost household service for boarding service providers - CPI Adjustment 07/02 (March 07)
Standard-cost household service for boarding service providers - CPI Adjustment 07/02 for DET 05/03 (March 07)
DET 001 - Standard-cost household service for childcare providers - CPI Adjustment 07/01 (March 07)
Standard-cost household service for childcare providers - CPI Adjustment 07/01 for DET 001 (March 07)
2007 International Tax Disclosure Exemption ITR18
Section 61 of the Tax Administration Act 1994 (TAA) requires people to disclose interests they hold in foreign entities.
2006 International Tax Disclosure Exemption ITR17
Section 61 of the Tax Administration Act 1994 (TAA) requires people to disclose interests they hold in foreign entities
DET 001 - Standard-cost household service for childcare providers - consumers price index adjustment 06/01 (April 2006)
Standard-cost household service for childcare providers - consumers price index adjustment 06/01 (April 2006)
DET 05/03 Standard-cost household service for boarding service providers - preliminary consumers price index adjustments 06/02 (April 2006)
Standard-cost household service for boarding service providers - preliminary consumers price index adjustments 06/02 (April 2006)
DET 05/02 Amortisation rates for landfill cell construction expenditure (Nov 05)
This Determination sets out the amortisation rates for landfill cell construction expenditure as determined by the Commissioner of Inland Revenue.
DET 05/03 Standard-cost household service for boarding service providers (Nov 05)
This Determination establishes allowable standard-costs for private boarding services provided from domestic accommodation.
DET 001 - Standard-cost household service for childcare providers
This Determination sets out the standard-cost household service that has been provided as childcare services by taxpayers, who are natural persons, in their own domestic accommodation. It also sets out the components of expenditure and determines a figure for a cost or costs that may be incurred.
DET 001 - Standard-cost household service for childcare providers - consumers price index adjustments (March 2005)
Standard-cost household service for childcare providers consumers price index adjustments for the 2005 income year.
Date published: 15 Jun 2007
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