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Documents recently published on this website

Date publishedTitle and description
15 January 2020 Tax seminars and workshops in Masterton
  Information on tax seminars and workshops being held in Masterton.
13 January 2020 Tax seminars and workshops in Taupo
  Information on tax seminars and workshops being held in Taupo.
23 December 2019 Determination EE001: Employee use of telecommunications tools and usage plans in their employment
  This determination provides employers with the option of applying certain percentages to make an allocation between business use and private use of telecommunications tools and usage plans.
20 December 2019 Tax seminars and workshops in Rotorua
  Information on tax seminars and workshops being held in Rotorua.
19 December 2019 OS 19/05: Employer-provided travel from home to a distant workplace – income tax (PAYE) and fringe benefit tax
  This statement is intended to clarify and simplify the tax rules around employer-provided travel to distant workplaces - for example, a person who works in Wellington but lives in Auckland, or who may travel greater distances in working from home or at multiple workplaces.
19 December 2019 Tax seminars and workshops in Nelson
  Information on tax seminars and workshops being held in Nelson.
19 December 2019 Tax seminars and workshops in Takaka
  Information on tax seminars and workshops being held in Golden Bay.
19 December 2019 Tax seminars and workshops in Blenheim
  Information on tax seminars and workshops being held in Blenheim.
18 December 2019 Tax seminars and workshops in Wanaka
  Information on tax seminars and workshops being held in Wanaka.
18 December 2019 Tax seminars and workshops in Dunedin
  Information on tax seminars and workshops being held in Dunedin.
18 December 2019 Tax seminars and workshops in Christchurch
  Information on tax seminars and workshops being held in Christchurch.
18 December 2019 Tax seminars and workshops in Alexandra
  Information on tax seminars and workshops being held in Alexandra.
16 December 2019 Closure hours and Working for Families Tax Credits payments over the holiday period
  Our offices and contact centres will be closed over the holiday period, but Working for Families Tax Credits will not be affected.
16 December 2019 Determination CRS 2019/016 - CRS applied standard – excluded account determination – a Member’s Account in the AMP (NMLA) New Zealand Superannuation Scheme
  Determination CRS 2019/016 – A Member’s Account in the AMP (NMLA) New Zealand Superannuation Scheme is an excluded account for the purposes of the CRS applied standard and requirements under Part 11B of the Tax Administration Act 1994
12 December 2019 Determination CFC 2019/05: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  CFC 2019/05 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Vanuatu.
12 December 2019 Determination CFC 2019/04: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  CFC 2019/04 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Tonga.
12 December 2019 Determination CFC 2019/03: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  CFC 2019/03 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFCs resident in Fiji.
12 December 2019 Determination CFC 2019/02: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  CFC 2019/02 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Papua New Guinea.
12 December 2019 Determination CFC 2019/01: Non-attributing active insurance CFC status (TOWER Insurance Limited)
  CFC 2019/01 applies to TOWER Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in the Cook Islands.
11 December 2019 Whakaari/White Island eruption – support for customers
  For customers who have been affected by the eruption on Whakaari/White Island, we understand that tax will not be front of mind for you right now.
11 December 2019 Assistance to farmers affected by the floods in the South Canterbury District
  We're aware that the floods are causing financial issues for many farmers in the South Canterbury District and understand it's likely to affect income for the 2020 and later years.
11 December 2019 Assistance to farmers affected by the floods in the South Canterbury District
  We're aware that the floods are causing financial issues for many farmers in the South Canterbury District and understand it's likely to affect income for the 2020 and later years.
10 December 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.
10 December 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.
03 December 2019 Determination FDR 2019/02 – Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (Russell Investments Multi Strategy Volatility Fund)
  Any investment by a New Zealand resident investor in units in the Russell Investments Multi Strategy Volatility Fund is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income from the interest.
03 December 2019 Determination FDR 2019/01 - Use of fair dividend rate method for a type of attributing interest in a foreign investment fund (ISAM Systematic Trend – Class Q shares)
  Any investment by a New Zealand resident investor in Class Q shares in ISAM Systematic Trend, is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income from the interest.
26 November 2019 SPS 19/05: Options for relief from child support debt
  This statement sets out the Commissioner’s practice for providing relief when the immediate payment of an overdue child support or domestic maintenance obligation is not possible.
25 November 2019 Foreign currency amounts - conversion to New Zealand dollars (for the six months ending 30 September 2019)
  Exchange rates acceptable to IR for converting foreign currency to NZ dollars under the CFC and FIF rules for the six months ending 30 Sept 2019.
22 November 2019 Tax seminars and workshops in Wellington
  Information on tax seminars and workshops being held in Wellington.
21 November 2019 Tax seminars and workshops in West Harbour
  Information on tax seminars and workshops being held in West Harbour.