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Queen Elizabeth II Memorial Day, Monday 26 September Our phone lines and offices are closed, but you can still get in touch with us. Find out more

Delays to response times: It's taking longer than usual to answer calls and myIR messages, including for unclaimed money. You may be able to use self-service options in myIR. You can also find information on our website by typing in what you want to do in the search bar. Thank you for your understanding. Log in to myIR

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.

Share-based remuneration (including stock options) may on occasion be taken into account in the calculations underlying various service charges. We expect taxpayers to have kept the key underlying legal documentation and the detailed calculations confirming such expenditure. The facts and circumstances of these charges vary considerably, but will be closely examined if material.

There may also be considerable subjectivity in the calculation of share option costs (the Black-Scholes model, for example, relies on several major assumptions to arrive at a fair value). In the final analysis, we will check whether the overall charge is consistent with what an external party would pay for the service provided in the New Zealand market place. In particular, we do not accept notional sums being charged.

For larger New Zealand-based multinationals, consideration will be given regarding the charging of costs to offshore associates with staff that benefit from employee share/option schemes.

Last updated: 28 Apr 2021
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