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Documents recently published on this website

Date publishedTitle and description
13 July 2018 OS 18/01: Commissioner’s statement on using a kilometre rate for business running of a motor vehicle
  This statement replaces Operational statement 09/01. The new statement introduces a new two tier approach to the use of the kilometre rates. Part one covers the deductions available for a person who uses their motor vehicle for both business and private purposes. Part two covers the tax treatment for reimbursement amounts paid to an employee for the use of their personal vehicle in the employers business. The kilometre rates for the 2017/2018 income year are also set out in this statement.
12 July 2018 NRWT rates for DTA countries or territories K-Z
  NRWT rates for DTA countries or territories K-Z.
09 July 2018 SPS 08/03 Income Tax Act 2007 - Penalties and interest arising from unintended legislative changes
  SPS 08/03 sets out the treatment of shortfall penalties and use of money interest when a confirmed unintentional legislative change gives rise to a tax shortfall.
09 July 2018 Determination FDR 2018/02 - A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Two Trees Global Macro Fund)
  Any investment by a New Zealand resident investor in units in the Two Trees Global Macro Fund is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income from the interest.
09 July 2018 Zero-rated supplies
  Certain taxable supplies are taxed at the rate of 0% rather than at the standard rate of 15%. You must include all zero-rated supplies in Box 5 on your GST return along with your total taxable supplies. You will also need to show these zero-rated supplies in Box 6 on your return.
05 July 2018 Paid parental leave
  Paid parental leave is paid to eligible working parents and adoptive parents when they take parental leave from their job(s) to care for their newborn or adopted child.
05 July 2018 OS 18/02: Non-disclosure right for tax advice documents
  This statement outlines GST and costs associated with mortgagee sales. It is a review of OS 15/01 and contains a change in position with regard to input tax deductions for a mortgagee who is subject to the business to business financial services rules.
04 July 2018 Tax seminars and workshops in Christchurch
  Information on tax seminars and workshops being held in Christchurch.
03 July 2018 Overseas currency rates 2019 - rolling 12-month average and mid-month
  These tables contain the exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a PDF format.
03 July 2018 Overseas currency rates 2019 - end of month
  This table contains the end of month exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a PDF format.
02 July 2018 Claiming the wine equalisation tax (WET) rebate
  If you are an approved New Zealand participant for the WET rebate and have an excise identification number, find out here how to claim the rebate.
02 July 2018 Download interpretation guidelines and interpretation statements 2018
  The Commissioner of Inland Revenue issues interpretation guidelines and interpretation statements that set out his position on the matters dealt with in them.
29 June 2018 What are Working for Families Tax Credits
  Watch this short video to find out about Working for Families Tax Credits.
29 June 2018 Tax seminars and workshops in Taupo
  Information on tax seminars and workshops being held in Taupo.
28 June 2018 Per diems and allowances
  Some contractors or entertainers working in the screen production industry, receive per diem (per day) payments in addition to payment for their services. Learn about these types of payments and other allowances.
28 June 2018 Determination: amount of a particular schedular payment (being per diem allowances paid in the screen production industry) 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 particular schedular payments when those payments are per diem allowances paid to resident and non-resident contractors and resident and non-resident entertainers working in the Screen Production Industry in New Zealand.
28 June 2018 Veterans and income
  Existing recipients of New Zealand Defence Force (NZDF) entitlements will have the option of remaining on the Veteran’s Pension or moving to the entitlements under the new legislation.
28 June 2018 He aha oti Nga Tukunga Take o Me Whakaruruhau te Iwi?
  He whakawhiwhinga Nga Tukunga Take o Me Whakaruruhau te Iwi ki nga whanau whai tamariki. E wha ona momo utunga, a, tera pea ka pai koe mo te kotahi, neke atu ranei, i runga tonu i nga ahuatanga e pa ana ki to whanau.
28 June 2018 Personal tax summaries (PTS)
  Everything about Personal tax summaries (PTS) - what is a personal tax summary (PTS), whether you need to request a PTS and what happens when.
28 June 2018 ACC earners' levy on income from personal effort
  Income that you receive from personal effort is liable for ACC earners' levy. This levy is charged to cover the cost of rehabilitation and compensation following non-work related injuries.
28 June 2018 Confirm your personal tax summary
  Find out when and how to confirm your personal tax summary (PTS).
26 June 2018 Income tax and charitable organisations
  Charitable organisations may be liable for income tax. Find out when they are liable, what the exemptions are and how to register with Charities Services.
21 June 2018 FIF deemed rate of return set for 2017-18
  The deemed rate of return for taxing foreign investment fund interests is 6.44% for the 2017-18 income year, up from the previous year's rate of 6.28%.
21 June 2018 General Determination DEP103: Depreciation Rate for skin therapy machines used for beauty treatments
  This determination inserts a new asset class for skin therapy machines into the "Medical and Medical Laboratory" and "Shops" industry categories, that applies for the 2017-18 and subsequent income years.
19 June 2018 Taxation (new due date for new and increased assessments) commencement order 2018
  The Taxation (New Due Date for New and Increased Assessments) Commencement Order 2018 came into force on the 14th of May 2018. This commencement order sets the date that section 142AB of the Tax Administration Act 1994 comes into force for goods and services tax as the 18th of June 2018.
19 June 2018 Gisborne flood impacts
  On Tuesday 12 June, Minister for Agriculture and Rural Communities Damien O’Connor and Associate Agriculture Minister Meka Whaitiri declared the floods that affected the Tolaga Bay area of Gisborne and surrounding areas to be a medium-scale adverse event.
19 June 2018 Assistance to farmers affected by the Gisborne floods
  Recent flooding has affected the Tolaga Bay and wider Gisborne area. This will cause financial issues for a number of farmers, and is likely to materially affect their income for the 2018 and/or 2019 income tax years.
15 June 2018 Codes for foreign countries and other jurisdictions for NRWT (non-resident withholding tax)
  Use these codes for foreign countries and other jurisdictions in the country code field on the New Zealand NRWT withholding certificate (IR67).
15 June 2018 Correct an error in your GST return
  You can correct certain errors in your GST return in myIR Secure Online Services.
12 June 2018 Tax seminars and workshops in Wanaka
  Information on tax seminars and workshops being held in Wanaka.