General articles
General articles covers an assortment of items that do not fall within the other stated areas within the "Technical tax" section.
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.
The Adjudication Unit - its role in the dispute resolution process
The following item is a reproduction of 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".
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.
Date published: 15 Jun 2007
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