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General articles covers an assortment of items that do not fall within the other stated areas within the "Technical tax" section.
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.
A list of third party providers that have received approval to store taxpayer electronic records offshore.
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.
An article discussing facilitated conferences, a form of Alternative Dispute Resolution that uses an independent internal facilitator.
Article considers IR's Disputes Review Unit and its role in the dispute resolution process. Adapted from an earlier 2007 article.
QB 'Loan guarantor's loss when guarantee is called on – deductibility' is withdrawn from the 2015-16 income year as some aspects may be misleading or incorrect.
2015 article discusses changes to the format of IR legislation on the New Zealand Legislation website.
The CIR does not intend to issue a statement on relationship property agreements and GST implications. Ordinary GST provisions and principles continue to apply.
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 in the Office of the Chief Tax Counsel to the Disputes Review Unit (W?hanga Arotake Wenewene) from 1 July 2013.
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.
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.
From 1 July 2012 responsibility for making assessments in disputed cases considered by the Adjudication Unit has been shifted to the Service Delivery Group.
The February issue of the Tax Information Bulletin (TIB) included a reader survey to help us gauge how well the TIB meets your needs. Thank you to the many who responded, your feedback is most appreciated. The following are responses to some of your comments and a summary of some of the feedback. We have yet to consider if any changes are required to the current publication.
Article covers categories of taxpayers who need to request a personal tax summary following the 2009 amendment removing the automatic issue of PTSs.
Income Tax Treatment of Computer Software published in an appendix to Tax Information Bulletin Vol 4, No 10 (May 1993) provided that the cost of unsuccessful software development could be immediately deducted. This notice advises taxpayers that the view taken in that part of the TIB item is incorrect and should be treated as being withdrawn effective from the beginning of the 2011/12 income year
To assist taxpayer certainty and compliance Inland Revenue has commenced a review of Public Information Bulletins (PIBs) and Tax Information Bulletins (TIBs) published prior to 31 December 1995.
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 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.
This item provides further detail on recently enacted legislation relating to work-related relocation payments.
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.
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.
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.
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.
BR Pub 02/01 covering FBT and subsidised transport provided by employers to employees will not be reissued. The ruling ended 1 Jul 2007.
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.
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 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.
From 31 July 2006 5 cent coins will be removed from circulation. This will mean that for cash transactions retailers will be rounding prices to the nearest 10 cents.
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.