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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.

We have just released a new Interpretation Statement which considers whether a person is acting as an agent or as a principal for the purposes of the Goods and Services Tax Act 1985. It is primarily concerned with the application of sections 60(1) and (2) of the GST Act and identifies features that indicate when an agency relationship will exist in relation to a supply.

The full interpretation statement is available on our Tax Technical site.

Interpretation statement 21/01: GST and agency - Tax Technical

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