Skip to main content

Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

Cost of Living Payment Eligible customers will have the payment automatically paid into their bank accounts by the end of the day 3 October 2022. The payments will be staggered and Credit Union customers may not receive their payment until 4 October 2022. Cost-of-Living-Payment

The expenditure from cost contribution arrangements must comply with transfer pricing requirements and also satisfy the regular domestic deductibility rules, such as capital expenditure and depreciation provisions. 

New Zealand's transfer pricing rules are to be applied consistently with the OECD's Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations - July 2017. Guidance on cost contribution arrangements is contained in Chapter VIII of the guidelines.

Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (OECD)


We see very few material cost contribution arrangements in New Zealand.

Last updated: 28 Apr 2021
Jump back to the top of the page