Revenue alerts
A Revenue Alert is issued by the Commissioner of Inland Revenue, and provides information about significant and/or emerging tax planning issues that are of concern to Inland Revenue. At the time an alert is issued, risk assessments will already be underway to determine the level of risk and to consider appropriate responses.
A Revenue Alert will identify:
- the issue (which may be a scheme, arrangement or particular transaction) which the Commissioner believes may be contrary to the law, or is inconsistent with policy;
- the common features of the issue;
- our current view; and
- our current approach.
Revenue Alert RA 08/02
Tax Haven Holding Structures (including those established in Liechtenstein).
Revenue Alert RA 08/01
Diverting personal services income by structuring revenue earning activities through an associated entity such as a trading trust or a company: the circumstances when Inland Revenue will consider this arrangement is tax avoidance.
Revenue Alert RA 07/01
Some people are selling their own or family home to a loss attributing qualifying company (LAQC), then renting the property back to themselves and claiming tax deductions for the property that would otherwise be considered to be private expenses.
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Date published: 28 Nov 2007
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