Miscellaneous determinations
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").
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.
Date published: 21 May 2012
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