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Documents recently published on this website

Date publishedTitle and description
24 February 2020 The "PAYE by intermediaries" rules
  The 'PAYE by intermediaries' rules.
24 February 2020 Tax seminars and workshops in Timaru
  Information on tax seminars and workshops being held in Timaru.
24 February 2020 Tax seminars and workshops in Ashburton
  Information on tax seminars and workshops being held in Ashburton.
21 February 2020 Tax seminars and workshops in New Plymouth
  Information on tax seminars and workshops being held in New Plymouth.
18 February 2020 Commissioner of Inland Revenue's prosecution guidelines
  The prosecution guidelines detail the structured approach for all prosecution activity Inland Revenue undertakes.
17 February 2020 Public rulings work programme
  Towards the end of each financial year, TCO prepares a draft programme of priority work on public rulings for the following year.
13 February 2020 SPS 20/02: Loss offset elections between group companies
  This standard practice statement updates and replaces SPS 17/03 Loss offset elections between group companies.
13 February 2020 Assistance to farmers affected by drought in the Northland Region and northern parts of Auckland down to the Harbour Bridge.
  We're aware that the drought is causing financial issues for many farmers in the Northland Region and the northern parts of Auckland down to the Harbour Bridge and understand it's likely to affect income for the 2020 and later years.
13 February 2020 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.
13 February 2020 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.
12 February 2020 Tax seminars and workshops in Nelson
  Information on tax seminars and workshops being held in Nelson.
11 February 2020 Assistance to farmers affected by floods in the Southland and Otago Districts
  We're aware that the floods are causing financial issues for many farmers in the Southland and Otago Districts and understand it's likely to affect income for the 2020 and later years.
10 February 2020 SPS 20/01: Tax payments – when received in time
  This standard practice statement sets out the Inland Revenue practice for accepting tax payments as having been received in time.
04 February 2020 Commissioner's operational position on Part 10B transfers of excess tax, effective date for ICA entries.
  This operational position considers requests to transfer overpaid tax, within a taxpayer’s account or to the account of another entity or associate. It considers effects on the imputation credit account of both transferor and transferee companies of requests to transfer to a date in the past.
03 February 2020 CS 20/01: GST liability for insurance and settlement payments to third party claimants – Section 5(13) of the Goods and Services Tax Act 1985
  This Commissioner’s Statement sets out the Commissioner’s position on the GST liability of a GST registered third party claimant when they receive a payment for damages or loss incurred, including by way of settlement agreement, under a contract of insurance.
30 January 2020 Correct an error in your GST return
  You can correct certain errors in your GST return in myIR Secure Online Services.
29 January 2020 Third party providers approved to store taxpayer electronic records offshore
  A list of third party providers that have received approval to store taxpayer electronic records offshore.
29 January 2020 National standard costs for specified livestock determination 2020
  2020 determination lists the national standard costs for specified livestock.
21 January 2020 Tax seminars and workshops in Hastings
  Information on tax seminars and workshops being held in Hastings.
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 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.