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Documents recently published on this website

Date publishedTitle and description
10 September 2019 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.
10 September 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.
05 September 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 September 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.
27 August 2019 Commissioner’s Operational Position - New section HC 27(6) – treatment of a beneficiary as a settlor in certain circumstances
  This operational position addresses new section HC 27(6) of the Income Tax Act 2007 and the position the CIR will take until the section comes into effect on 1 April 2020.
23 August 2019 2019 square metre rate for dual use of premises
  This article provides detail of the 2019 square metre rate for the dual use of premises. This rate is set in accordance with section DB 18AA of the Income Tax Act 2007.
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 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
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, gaming machines, grants and subsidies, hire purchase agreements, imported services (GST) - reverse charge, and insurance.
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.