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Documents recently published on this website

Date publishedTitle and description
25 June 2019 Tax seminars and workshops in Whakatane
  Information on tax seminars and workshops being held in Whakatane.
25 June 2019 Tax seminars and workshops in West Harbour
  Information on tax seminars and workshops being held in West Harbour.
25 June 2019 Tax seminars and workshops in Tauranga
  Information on tax seminars and workshops being held in Tauranga.
25 June 2019 Tax seminars and workshops in Nelson
  Information on tax seminars and workshops being held in Nelson.
25 June 2019 Tax seminars and workshops in Takaka
  Information on tax seminars and workshops being held in Golden Bay.
25 June 2019 Tax seminars and workshops in Blenheim
  Information on tax seminars and workshops being held in Blenheim.
21 June 2019 SPS 13/01: Retention of business records in electronic format, application to store records offshore and application to keep records in Māori
  SPS 13/01 provides guidelines on the retention of electronic business records, applications to store records offshore, and records kept in Māori.
17 June 2019 Conditions of use for Inland Revenue websites and social media pages
  This website is owned and operated by the Inland Revenue Department. This website is governed by the conditions listed here. If you access or use this website, you are considered to have consented to these conditions.
14 June 2019 Tax seminars and workshops in Wanaka
  Information on tax seminars and workshops being held in Wanaka.
14 June 2019 Tax seminars and workshops in Alexandra
  Information on tax seminars and workshops being held in Alexandra.
13 June 2019 Tax seminars and workshops in Dunedin
  Information on tax seminars and workshops being held in Dunedin.
10 June 2019 Tax seminars and workshops in Palmerston North
  Information on tax seminars and workshops being held in Palmerston North.
05 June 2019 Overseas currency rates 2020 - rolling 12-month average and mid-month
  These tables contain the exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a PDF format.
05 June 2019 Overseas currency rates 2020 - end of month
  This table contains the end of month exchange rates to convert foreign currency amounts to New Zealand dollar value. These rates are now supplied from Bloomberg, in a PDF format.
31 May 2019 Working for Families Tax Credits payments Queen's birthday weekend.
  The upcoming Working for Families payment will not be affected by the public holiday.
31 May 2019 SPS 19/04: Late filing penalties
  This standard practice statement replaces SPS 12/02 and sets out how the Commissioner will exercise her discretion and practices with regard to late filing penalties.
24 May 2019 QB 19/05 to QB 19/09: Short-stay accommodation
  These Questions we've been asked cover your tax obligations if you rent out your home, a room in your home, or a separate residential property or dwelling. These focus on short-stay accommodation provided through peer-to-peer platforms such as Airbnb or Bookabach.
24 May 2019 Determination DET 19/02: Standard-cost household service for short-stay accommodation providers
  This Determination sets standard costs that can be treated as expenditure incurred in deriving income from providing the short-stay accommodation service.
24 May 2019 Determination DET 19/01: Standard-cost household service for private boarding service providers
  This Determination rescinds and replaces Determination 05/03: Standard-cost household service for boarding service providers (DET 05/03) and applies from the start of the 2019-20 income year.
24 May 2019 Correct an error in your GST return
  You can correct certain errors in your GST return in myIR Secure Online Services.
24 May 2019 Tax seminars and workshops in Queenstown
  Information on tax seminars and workshops being held in Queenstown.
24 May 2019 Tax seminars and workshops in Invercargill
  Information on tax seminars and workshops being held in Invercargill.
23 May 2019 National Average Market Values of Specified Livestock Determination 2019
  This determination establishes the national average market value of specified livestock for 2019.
21 May 2019 SPS 19/03: Income equalisation deposits and refunds
  SPS 19/03 recognises the recent repeal of the Income Equalisation Adverse Event Scheme.
21 May 2019 Redundancy and income tax
  A redundancy payment is taxable income. If you're made redundant by the end of the financial year you may have paid too much tax and be due a refund, or oo little tax and may have some more to pay.
21 May 2019 Foreign currency amounts - conversion to New Zealand dollars (for the 12 months ending 31 March 2019)
  Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for the 12 months ending 31 Mar 2019.
20 May 2019 Determination CRS 2019/013 - CRS applied standard – excluded account determination – Barristers’ fee accounts maintained by a Reporting NZFI
  Determination CRS 2019/013 – A barrister’s fee account maintained by a Reporting NZFI is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
20 May 2019 Determination CRS 2019/012 - CRS applied standard – excluded account determination – A Member’s Account in the Asteron Superplan
  Determination CRS 2019/012 – A Member’s Account in the Asteron Superplan is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
20 May 2019 Determination CRS 2019/011 - CRS applied standard – excluded account determination – A Member’s Account in the Asteron Retirement Savings Plan
  Determination CRS 2019/011 – A Member’s Account in the Asteron Retirement Savings Plan is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994
17 May 2019 Pre-Budget announcements
  Two pre-Budget 2019 tax announcements were made by the Government today.