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Technical tax area
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General articles

General articles covers an assortment of items that do not fall within the other stated areas within the "Technical tax" section.

2018 square metre rate for the dual use of premises

This article provides detail of the 2018 square metre rate for the dual use of premises. This rate is set in accordance with section DB 18AA of the Income Tax Act 2007.

Third party providers approved to store taxpayer electronic records offshore

Read the list of organisations that have received the Commissioner's approval to store taxpayer electronic records offshore.

Information Sharing with approved Credit Reporting Agencies

This article sets out the legislation that allows Inland Revenue to share debt information with approved Credit Reporting Agencies and the steps to be undertaken before this occurs.

Five years on for facilitated conferences

This article discusses the facilitated conference phase of the tax dispute resolution procedures, including experiences in the five years since its introduction and forthcoming refinements.

The Disputes Review Unit - its role in the dispute resolution process

The following item is adapted and updated from an item published in the August 2007 edition of The Chartered Accountants Journal entitled "The Adjudication Unit and its role in the disputes resolution process".

Notice - QWBA "Loan guarantor's loss when guarantee is called on - deductibility"

This notice advises that the Commissioner has withdrawn QWBA "Loan guarantor's loss when guarantee is called on - deductibility" Tax Information Bulletin Vol 7, No 2 (August 1995) with effect from the beginning of the 2015-16 income year.

Changes to format of Inland Revenue legislation

The Parliamentary Counsel Office (PCO) has made a number of changes to the format of legislation and to the New Zealand Legislation website. The changes, which were made during the weekend of 11 April, affect Inland Revenue legislation published by the PCO in print and on the website.

Relationship property agreements - GST implications

The Commissioner does not intend to issue a public statement on this matter because the situations involving relationship property agreements originally identified as giving rise to GST issues infrequently arise in practice now. Ordinary GST provisions and principles continue to apply.

Process for tax agents to obtain electronic authorities to act

Inland Revenue has introduced an additional process to:

  • enable tax agents to obtain authorities to act on behalf of their clients electronically
  • provide tax agents with processes to authenticate their clients’ identities prior to linking them as a client on Inland Revenue’s system via a third-party provider.

For most tax agents there will be no changes to Inland Revenue’s current requirements.

Change of name for the Adjudication Unit to Disputes Review Unit

The Adjudication Unit in the Office of the Chief Tax Counsel is now called the Disputes Review Unit (Wāhanga Arotake Wenewene) from 1 July 2013

Revised IR10 financial statements summary

The IR10 Accounts information form is now known as the IR10 Financial statements summary and comes into effect from the 2012-13 income year.

Protocol between the New Zealand Institute of Chartered Accountants and Inland Revenue for access to audit working papers

The document records Inland Revenue's policy in respect of Inland Revenue's access to working papers maintained by external auditor in relation to audit agreement.

Kiwifruit Psa-V issues and effects on growers - information for agents

The following information discusses various kiwifruit orchard specific tax issues in some detail. Each situation could be unique and we recommend that this be discussed as necessary with the appropriate Agent Account Manager. This discussion has been updated to reflect the proposals in the Bill. However it should be noted that these are not yet law.

Movement of assessment function from the Adjudication Unit to the Service Delivery Group

From 1 July 2012 the responsibility for making assessments in disputed cases that have been considered by the Adjudication Unit has been shifted to the Service Delivery Group (SDG).

Tax Information Bulletin reader survey

The February issue of the Tax Information Bulletin (TIB) included a reader survey to help us gauge how well the TIB meets your needs. Thank you to the many who responded, your feedback is most appreciated. The following are responses to some of your comments and a summary of some of the feedback. We have yet to consider if any changes are required to the current publication.

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.

Notice - Income tax treatment of unsuccessful software development

Income Tax Treatment of Computer Software published in an appendix to Tax Information Bulletin Vol 4, No 10 (May 1993) provided that the cost of unsuccessful software development could be immediately deducted. This notice advises taxpayers that the view taken in that part of the TIB item is incorrect and should be treated as being withdrawn effective from the beginning of the 2011/12 income year

Review of Public Information Bulletins

To assist taxpayer certainty and compliance Inland Revenue has commenced a review of Public Information Bulletins (PIBs) and Tax Information Bulletins (TIBs) published prior to 31 December 1995.

Changes to the disputes resolution process

We have been working with the New Zealand Law Society and New Zealand Institute of Chartered Accountants to improve the disputes resolution process and tailor it more to the needs of our customers.

Making tax easier - Government consultation June 9 to 23 July 2010

On June 9, Revenue Minister Peter Dunne launched a public online consultation forum and discussion document on changes to the way taxpayers deal with Inland Revenue.

Guidance on a "reasonable daily travelling distance"

This item provides further detail on recently enacted legislation relating to work-related relocation payments.

Protocols between the Solicitor-General and Commissioner of Inland Revenue

On 29 July 2009 Inland Revenue and Crown Law Office set out protocols outlining how the two organisations will work together in regards to litigation.

Panel statement RAP 002: Process for resolving potential unintended legislative changes in the Income Tax Act 2007

The Rewrite Advisory Panel (the Panel) is an independent committee formed to advise on the rewrite of the Income Tax Act 1994 (ITA 1994). The Panel's role includes considering whether any unintended legislative changes arise under the Income Tax Act 2007 (ITA 2007).

Inland Revenue's Public Rulings Unit

This article first appeared in Taxation Today (Issue 18, May 2009) and is reproduced here with the permission of the publisher and explains the types of public advice (referred to in this article as "public items") provided by the Unit, who makes up the Unit, how topics are selected and consulted on, the future of the Unit and its role within Inland Revenue.

Secondhand goods input tax credits - marine farming licences and leases

This public statement sets out the decision not to reissue the expired public rulings BR Pub 03/08: Marine farming leases and secondhand goods input tax credits, and BR Pub 03/09: Marine farming licences and secondhand goods input tax credits, both of which expired on 12 November 2006.

Statement on fringe benefit tax and motor vehicle multi-leases

This public statement advises of the decision not to reissue expired public ruling BR Pub 04/03 "Fringe benefit tax and motor vehicle multi-leases" due to a legislative change for calculating fringe benefit tax (FBT) on leased motor vehicles.

Subsidised transport provided by employers to employees - value for fringe benefit tax purposes

This statement advises that expired public ruling BR Pub 02/01 "Subsidised transport provided by employers to employees - value for fringe benefit tax purposes" will not be reissued, and the reason why.

New tax information exchange agreement with the Netherlands on behalf of the Netherlands Antilles

New Zealand's first tax information exchange agreement, concluded with the Netherlands on behalf of the Netherlands Antilles, has entered into force.

The Commissioner's Table of Depreciation Rates

The Commissioner's Table of Depreciation Rates lists the general economic depreciation rates and provisional depreciation rates set by the Commissioner

Notice - Income Tax Act 2007

An article outlining the main features of the Act will be published here early in 2008.

Removal of 5 cent coins from circulation - effect on GST tax invoices

From 31 July 2006 5 cent coins will be removed from circulation. This will mean that for cash transactions retailers will be rounding prices to the nearest 10 cents.

Summary of unintended legislative change submissions where Rewrite Advisory Panel considered there was no unintended legislative change

As part of the implementation of the Income Tax Act 2004, a process was developed to refer potential Unintended Legislative Change issues arising as a result of the rewritten parts of the Income Tax Act, to the Rewrite Advisory Panel chaired by Sir Ivor Richardson.