Questions we've been asked

"Questions we've been asked" are issued by the Office of the Chief Tax Counsel. They are published items about specific tax issues that set out the answers to enquiries we have received which may be of general interest to taxpayers. A general similarity to the items will not necessarily lead to the same tax result. Each case should be considered on its own facts.

Company restructuring

These items confirm the tax implications for New Zealand shareholders, and clarify the tax and dividend consequences for NZ resident taxpayers in specific company restructuring schemes.

Company amalgamation

This item clarifies the rights and obligations of amalgamating taxpayers under a financial arrangement determination.

Determination of residence

These items outline determination of tax residency in New Zealand in specific circumstances.

Determinations

These items are about some specific issues relating to determinations.

Fringe benefit tax (FBT)

These items clarify some specific FBT issues.

Goods and services tax (GST)

These items clarify some specific GST issues.

General issues

These items clarify a range of general issues.

Livestock valuation

These items are about specific issues relating to livestock valuations.

PAYE

These items clarify some specific issues about PAYE deductions.

Shortfall penalties

These items clarify some specific issues about shortfall penalties.

Date published: 15 Jun 2007

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