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Technical tax area
Ngā tūmomo whakataunga me ngā aratohu

General articles

General articles covers an assortment of items that do not fall within the other stated areas within the "Technical tax" section.

Third party providers approved to store taxpayer electronic records offshore

A list of third party providers that have received approval to store taxpayer electronic records offshore.

2018 square metre rate for the dual use of premises

This article provides detail of the 2018 square metre rate for the dual use of premises. This rate is set in accordance with section DB 18AA of the Income Tax Act 2007.

Information Sharing with approved Credit Reporting Agencies

This article sets out the legislation that allows IR to share debt information with approved Credit Reporting Agencies and steps to be taken before this occurs.

Five years on for facilitated conferences

An article discussing facilitated conferences, a form of Alternative Dispute Resolution that uses an independent internal facilitator.

The Disputes Review Unit - its role in the dispute resolution process

Article considers IR's Disputes Review Unit and its role in the dispute resolution process. Adapted from an earlier 2007 article.

Notice - QWBA "Loan guarantor's loss when guarantee is called on - deductibility"

QB 'Loan guarantor's loss when guarantee is called on – deductibility' is withdrawn from the 2015-16 income year as some aspects may be misleading or incorrect.

Changes to format of Inland Revenue legislation

2015 article discusses changes to the format of IR legislation on the New Zealand Legislation website.

Relationship property agreements - GST implications

The CIR does not intend to issue a statement on relationship property agreements and GST implications. Ordinary GST provisions and principles continue to apply.

Process for tax agents to obtain electronic authorities to act

IR has introduced processes to enable tax agents to obtain authorities to act on behalf of their clients electronically and to authenticate clients' identities.

Change of name for the Adjudication Unit to Disputes Review Unit

Change of name for the Adjudication Unit in the Office of the Chief Tax Counsel to the Disputes Review Unit (W?hanga Arotake Wenewene) from 1 July 2013.

Revised IR10 financial statements summary

Article on the revised IR10 financial statements summary which comes into effect from the 2012-13 income year.

Protocol between the New Zealand Institute of Chartered Accountants and Inland Revenue for access to audit working papers

2008 document recording protocol between New Zealand Institute of Chartered Accountants and IR for access to audit working papers.

Kiwifruit Psa-V issues and effects on growers - information for agents

General article 2012 discusses kiwifruit Psa-V orchard specific tax issues including the cost of removal of vines, replacement costs and the write off of licenses.

Movement of assessment function from the Adjudication Unit to the Service Delivery Group

From 1 July 2012 responsibility for making assessments in disputed cases considered by the Adjudication Unit has been shifted to the Service Delivery Group.

Tax Information Bulletin reader survey

Responses to a 2012 Tax Information Bulletin reader survey.

Notice - Income tax treatment of unsuccessful software development

Notice that part of the information in 'Income Tax Treatment of Computer Software' (TIB, 1993) is incorrect and cannot be relied on.

Review of Public Information Bulletins

Inland Revenue has commenced a review of Public Information Bulletins (PIBs) and Tax Information Bulletins (TIBs) published prior to 31 December 1995.

Changes to the disputes resolution process

Administrative changes to the disputes resolution process applying from 1 Apr 2010 improve the timeliness of the process and provide certainty for disputants.

Making tax easier - Government consultation June 9 to 23 July 2010

'Making tax simpler' is a discussion document on changes to the way taxpayers deal with IR. Document open for public consultation June 9 to 23 July 2010.

Guidance on a "reasonable daily travelling distance"

2010 article provides guidance on legislation relating to work-related relocation payments, or 'reasonable daily travelling distance'.

Protocols between the Solicitor-General and Commissioner of Inland Revenue

2009 Protocols between the Solicitor-General and CIR outline how the Crown Law Office and IR will work together in regards to litigation.

Panel statement RAP 002: Process for resolving potential unintended legislative changes in the Income Tax Act 2007

Statement from the Rewrite Advisory Panel sets out the process for referral of unintended legislative changes in the Income Tax Act 2007.

Inland Revenue's Public Rulings Unit

Article explains the types of advice or items provided by the Public Rulings Unit, how topics are selected and consulted on, and the Unit's role within IR.

Secondhand goods input tax credits - marine farming licences and leases

Marine farming leases and licenses are covered by ruling BR Pub 09/05 and therefore Pub 03/08 and 03/09 will not be reissued.

Statement on fringe benefit tax and motor vehicle multi-leases

Ruling BR Pub 04/03, covering FBT and motor vehicle multi-leases will not be reissued due to changes to the legislation. Ruling applied from Mar 2004-Mar 2009.

Subsidised transport provided by employers to employees - value for fringe benefit tax purposes

BR Pub 02/01 covering FBT and subsidised transport provided by employers to employees will not be reissued. The ruling ended 1 Jul 2007.

New tax information exchange agreement with the Netherlands on behalf of the Netherlands Antilles

NZ's first tax information exchange agreement, concluded with the Netherlands on behalf of the Netherlands Antilles, has entered into force from 1 Jan 2009.

The Commissioner's Table of Depreciation Rates

Article on the Commissioner's Table of Depreciation Rates which list the general economic depreciation rates and provisional depreciation rates set by the CIR.

Notice - Income Tax Act 2007

Notice of the Income Tax Act 2007 which received Royal assent on 1 Nov 2007 and will apply to income derived from the 2008-09 income year.

Removal of 5 cent coins from circulation - effect on GST tax invoices

2006 article considering the removal of 5 cent coins from circulation and the effect on GST tax invoices.

Summary of unintended legislative change submissions where Rewrite Advisory Panel considered there was no unintended legislative change

Lists unintended legislative change submissions where Rewrite Advisory Panel considered there was no unintended legislative change to Income Tax Act 2004.