Read the Commissioner's operational positions below.
CIR's operational position on QB 17/09 and whether there's a full or partial disposal when an asset is contributed to a partnership as a capital contribution.
CIR's interim operational position on calculation of PAYE on non-resident seasonal workers' holiday pay – applies 1 Apr 2016 to 31 Mar 2018.
2016 operational position covering the tax codes available to a veteran receiving Weekly Compensation under the Veterans Support Act 2014.
2017 statement informs taxpayers of the CIR's operational position in relation to horse racing syndicates incorrectly registered for GST.
Outline of the CIR's operational position following the release of interpretation statement IS 16/03 on tax residence.
This operational position clarifies the deduction of expenditure on gifts of food and drink. Applies on or after 1 Sep 2016.
Operational position relating to IS 16/02, which sets out the CIR's position on whether and when a unit trust can have a single unit holder for income tax purposes.
CIR's 2016 operational position clarifies the appropriate tax treatment of holiday pay when calculating PAYE deductions.
CIR's operational position on FBT and carparks following release of BR 15/11 and BR 15/12 which change the CIR's view regarding the 'on-premises' exemption.
CIR's operational position on 'development or division work' not of a minor nature for section CB 12 purposes.
CIR's interim operational position (Sep 2015) relating to tax pooling transfers of use-of-money interest.
This 2015 statement sets out the CIR's operational position on the inclusion of expenditure on non-physical development work for s CB 13 purposes.
CIR's operational position on QB 14/12: Income tax - foreign tax credits for amounts withheld from United Kingdom pensions.
CIR's interim operational position for GST and Bodies Corporate 23 Jun 2014 – GST exemptions.
This transitional operational position relates to IS 14/01, which covers the application of the tax residence rules. It includes practical examples.
CIR's operational position following interpretation statement IS 13/03, relating to income tax and the deductibility of expenditure incurred in borrowing money.
CIR's interim operational position clarifies when a Body Corporate should register for GST, where it is carrying on a taxable activity.