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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

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.

Disaster related events

These determinations provide concessions on tax treatment in response to specific disaster events.

International taxation

These determinations relate to disclosure requirements by persons who have control or income interest in a foreign company or an attributing interest in a foreign investment fund.

Standard cost

The Commissioner may determine standard costs for household services provided by natural persons in their own domestic accommodation.

Miscellaneous determinations

Determinations that do not fall in the same criteria as those listed above.