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.
Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2011)
This article provides the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company (CFC) and foreign investment fund (FIF) rules for the six months ending 30 September 2011.
Information for exporters affected by the grounding of the "Rena" off the Tauranga coastline
As a consequence of the grounding of the "Rena" the Commissioner has extended the period for goods entered for export on board the "Rena" to allow those exporters affected by the grounding a further 60 days to make alternative arrangements to export their goods and still be able to zero-rate that supply, for GST purposes.
Determination CFC 2011/03: Non-attributing active insurance CFC status (Cigna APAC Holdings Limited)
Under sections CQ 2(1)(h) and DN 2(1)(h) of the Income Tax Act 2007, subject to sections CQ 2(2B) and DN 2(2), no attributed CFC income or loss arises from a CFC that is a non-attributing active CFC under section EX 21B of the Income Tax Act 2007.
2011 International tax disclosure exemption ITR22
Section 61 of the Tax Administration Act 1994 ("TAA") requires taxpayers to disclose interests in foreign entities.
Determination DET EE-11/02: Declaration of the Canterbury earthquake of 22 February 2011 as an emergency event for the purposes of family scheme income
This determination declares the earthquake that occurred in Canterbury on 22 February 2011 as an emergency event and sets a 12 month time period for the purposes of section MB 13(2)(r) from 22 February 2011 to 21 February 2012.
Determination DET EE-11/01: Declaration of the Canterbury earthquake of 4 September 2010 as an emergency event for the purposes of family scheme income
This determination declares the earthquake that occurred in Canterbury on 4 September 2010 as an emergency event and sets a 12 month time period for the purposes of section MB 13(2)(r) from 4 September 2010 to 3 September 2011.
Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2011)
This article provides the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company (CFC) and foreign investment fund (FIF) rules for the 12 months ending 31 March 2011.
CPI Adjustment - CPI 11/02 for Determination DET-05/03: Standard-cost household service for boarding service providers
In accordance with the provisions of Determination DET-05/03, as published in Tax Information Bulletin Vol 17, No 10 (December 2005), Inland Revenue advises the weekly standard-cost component for the 2011 income year.
CPI Adjustment 11/01 for Determination DET 09/02: Standard-cost household service for childcare providers
In accordance with the provisions of Determination DET 09/02, as published in Tax Information Bulletin Vol 21, No 4 (June 2009), Inland Revenue advises the standard-cost household service for childcare providers.
Categories of taxpayers who need to request a personal tax summary
An amendment to the Taxation (Consequential Rate Alignment and Remedial Matters Act) 2009 section 33A(5) of the Tax Administration Act 1994, means that Inland Revenue may not automatically issue PTSs to groups of customers who previously received them, particularly when it's likely the correct amount of tax has been withheld during the year.
Determination CFC 2011/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)
Under sections CQ 2(1)(h) and DN 2(1)(h) of the Income Tax Act 2007, subject to sections CQ 2(2B) and DN 2(2), no attributed CFC income or loss arises from a CFC that is a non-attributing active CFC under section EX 21B of the Income Tax Act 2007.
Determination CFC 2011/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)
Under sections CQ 2(1)(h) and DN 2(1)(h) of the Income Tax Act 2007, subject to sections CQ 2(2B) and DN 2(2), no attributed CFC income or loss arises from a CFC that is a non-attributing active CFC under section EX 21B of the Income Tax Act 2007.
Foreign currency amounts - conversion to New Zealand dollars (for six months ending 30 September 2010)
This article provides the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company (CFC) and foreign investment fund (FIF) rules for the six months ending 30 September 2010.
Foreign currency amounts - conversion to New Zealand dollars
On 1 April 2009, Inland Revenue changed the method of sourcing exchange rate information and now uses wholesale rates from Bloomberg for rolling 12-month average, mid-month actual and end of month.
Determination FDR 2010/1: Revocation of Determination FDR 2008/13
Units in the non-resident issuer (PIMCO Cayman Global Bond (NZD Hedged) Fund) to which this determination applies held by New Zealand-resident investors, including Tower Asset Management International Bond Fund, are an attributing interest in a foreign investment fund.
Determination FDR 2010/02: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
Determination FDR 2010/02: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund
CPI Adjustment 10/01 for Determination DET 09/02: Standard-cost household service for childcare providers
CPI Adjustment 10/01 for Determination DET 09/02: Standard-cost household service for childcare providers
CPI Adjustment- CPI 10/02 for Determination DET-05/03: Standard-cost household service for boarding service providers
Inland Revenue advises that the weekly standard-cost component for the 2010 income year has been retrospectively adjusted.
2010 International tax disclosure exemption ITR21
Section 61 of the Tax Administration Act 1994 ("TAA") requires taxpayers to disclose interests in foreign entities.
Cancellation of Determination G30
It should be noted that Determination G30 was withdrawn from use on 1 October 2009 as advised in the Gazette published on 8 October 2009.
Determination FDR 2009/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund that is a derivative income trust
Determination FDR 2009/5: Use of fair dividend rate method for a type of attributing interest in a foreign investment fund that is a derivative income trust
Determination FDR 2009/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (PIMCO Funds: Global investors Series plc 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 Funds: Global investors Series plc Global Bond Fund)
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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