Heads up! We're taking you to our new site, where the page you asked for now lives.
This icon () tells you which link takes you to the new site.
|Date published||Title and description|
|22 August 2019||OS 19/04b: Commissioner's statement on using a kilometre rate for employee reimbursement of a motor vehicle|
|This operational statement, along with OS 19/04a replaces OS 18/01 – Commissioner's statement on use of kilometre rate for expenditure incurred for business use of a motor vehicle.
|22 August 2019||OS 19/04a: Commissioner's statement on using a kilometre rate for business running of a motor vehicle - deductions|
|This operational statement, along with OS 19/04b replaces OS 18/01 – Commissioner's statement on use of kilometre rate for expenditure incurred for business use of a motor vehicle.
|22 August 2019||Public Rulings work programme|
|Towards the end of each financial year, Public Rulings prepares a draft programme of priority work for the following year.
|22 August 2019||Tax seminars and workshops in Blenheim|
|Information on tax seminars and workshops being held in Blenheim.
|21 August 2019||General Determination DEP104: Tax Depreciation Rate for lay-flat hoses|
|This determination sets a depreciation rate for lay flat hoses used for hire equipment business purposes.
|12 August 2019||Tax seminars and workshops in Christchurch|
|Information on tax seminars and workshops being held in Christchurch.
|09 August 2019||Determination CRS 2019/015 - CRS applied standard – excluded account determination – A Member’s Account in a Workplace Savings Scheme|
|Determination CRS 2019/015 – a Member’s Account in a Workplace Savings Scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994.
|09 August 2019||Determination CRS 2019/014 - CRS applied standard – excluded account determination – a Member’s Account in the Nestlé New Zealand Pension Fund|
|Determination CRS 2019/014 – A Member’s Account in the Nestlé New Zealand Pension Fund is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994
|08 August 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.
|08 August 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.
|07 August 2019||Tax seminars and workshops in New Plymouth|
|Information on tax seminars and workshops being held in New Plymouth.
|07 August 2019||Tax seminars and workshops in Hawera|
|Information on tax seminars and workshops being held in Hawera.
|01 August 2019||Gun buy-back scheme|
|The New Zealand Government launched a gun buy-back and amnesty scheme which includes compensation payments being paid for firearms, parts, magazines and ammunition handed in during the six-month period to 20 December 2019.
|10 July 2019||Use-of-money interest rates change|
|The use-of-money interest rates on underpayments and overpayments of taxes and duties have changed, in line with market interest rates.
|10 July 2019||Tax seminars and workshops in Palmerston North|
|Our Ashley Street office is permanently closed. Learn more information about tax seminars being held when our new location opens in October 2019.
|09 July 2019||OS 19/03: Square metre rate for the dual use of premises|
|This operational statement explains how the Commissioner will interpret and apply the new section and provides a number of examples of the legislation’s practical application.
|08 July 2019||GST adjustment for mixed-use assets|
|New rules apply when owners of mixed-use assets are required to calculate an adjustment for GST input tax.
|08 July 2019||Apportioning input tax when goods and services are acquired|
|Find out about apportioning input tax on acquiring goods and services.
|03 July 2019||Savings suspension|
|If an employee takes a break from saving with a contributions holiday you'll need to stop their deductions and restart them when their savings break finishes, or when they ask.
|01 July 2019||Claiming the wine equalisation tax (WET) rebate|
|If you are an approved New Zealand participant for the WET rebate and have an excise identification number, find out here how to claim the rebate.
|01 July 2019||Working with KiwiSaver members|
|Existing employees can join KiwiSaver either through their employer or by contacting a scheme provider directly. Certain groups, like self-employed people and beneficiaries, can only join and make contributions by contracting directly with a provider.
|01 July 2019||Working with employers|
|KiwiSaver is a work-based savings initiative and most employers are required to offer KiwiSaver in their workplace. Because Inland Revenue administers the collection of member, compulsory and voluntary employer contributions, scheme providers' contact with employers will be less than is currently required for administering work-based superannuation schemes.
|01 July 2019||Employer contributions|
|You' must contribute to your employee's KiwiSaver account or complying fund at 3% of their gross salary or wage.
|01 July 2019||GST on low-value imported goods|
|Changes to New Zealand’s GST rules affect overseas businesses that sell goods to New Zealand.
|01 July 2019||Employees with special circumstances|
|KiwiSaver may affect some of your employees with special circumstances, particularly where they are on some kind of benefit or have more than one job.
|28 June 2019||GST on special supplies (f - k)|
|Some supplies are different from normal business sales or purchases, and they will need to be specially accounted for. Examples on this page include: foreign currency payments,
full price not known at the time of supply,
grants and subsidies,
hire purchase agreements,
imported services (GST) - reverse charge,
|28 June 2019||Employees eligible to withdraw savings|
|Employees become eligible to withdraw their savings (their withdrawal date) when they qualify for NZ Super (currently aged 65) and have been a KiwiSaver member for 5 years or more.
|28 June 2019||Distributions from a trust that are not beneficiary income|
|Find out when you will need to include a distribution from at trust as part of your income for student loans.
|28 June 2019||Income types and adjustments for Working for Families Tax Credits and student loans|
|We use the income that you included in your personal tax summary (PTS) or individual tax return (IR3) to calculate your entitlements and obligations for Working for Families Tax Credits (WfFTC) and student loans.
|28 June 2019||Employees exempt from automatic enrolment|
|Not all new employees need to be enrolled. There are several categories of employees who are not automatically enrolled and can only join by contracting directly with a scheme provider.