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Earlier issues of Agents Answers

Agents Answers is our monthly newsletter to tax agents giving updates on tax law changes, operational and technical issues.

Agents Answers 2019

Agents Answers issue 227 September 2019
(PDF | 158 KB | 2 pages)
In this issue: Use-of-money interest (UOMI) rate change, Refund redirects and utilising disbursement accounts, Provisional tax – new questions we’ve been asked (QWBA), Crypto-assets – new public ruling, Student loans and KiwiSaver content rewritten for our website

Agents Answers issue 226 August 2019
(PDF | 143 KB | 2 pages)
In this issue: Check out our solutions webpage, Provisional tax changes, Share of partnership income

Agents Answers issue 225 July 2019
(PDF | 157 KB | 3 pages)
In this issue: Business transformation, Want a 'pay as you go' provisional tax option?, New GST rules for low-value imported goods, New clients' bank account details, 2019 Kilometre rates for business use of motor vehicles, 2019 Square metre rate, R&D tax incentive advice now online, Student loan interim repayments

Agents Answers issue 224 June 2019
(PDF | 145 KB | 2 pages)
In this issue: Non-resident withholding tax on related party loans, Standard cost household service for boarding service providers, Student loan interim repayments

Agents Answers issue 223 May 2019
(PDF | 162 KB | 3 pages)
In this issue: Income tax assessments, Improving our service to you, Schedular payment rules and non-resident directors fees, Amended ACC rate, Adverse event scheme, GST on sale of assets by a not for profit (NFP), Reminder of some of the requirements for a consolidated group of companies, Proposed GST law on overseas low-value goods sold to New Zealand consumers, Wine Equalisation Tax (WET) produce rebates for producers of wine in New Zealand, Student loan interim payments

Agents Answers issue 222 April 2019
(PDF | 273 KB | 3 pages)
In this issue: Our key services will be unavailable, All employers must be payday filing from 1 April, Webinars & seminars, New Inland Revenue website goes live 25 April, New ACC levies set, Amending assessments

Agents Answers issue 221 March 2019
(PDF | 273 KB | 3 pages)
In this issue: Our key services will be unavailable, ir-File will be discontinued in March, Get ready for payday filing, Webinars & seminars, Tax implications of working for accommodation, Refunds from ACC for overpaid levies  - tax obligations, 2019 National standard costs for specified livestock determination, Deferring your clients' status - D status

Agents Answers issue 220 February 2019
(PDF | 147KB | 2 pages)
In this issue: Payday filing is here, ir-File will be discontinued in March, Webinars & seminars, We're listening

Agents Answers 2018

Agents Answers issue 219 December 2018
(PDF | 143KB | 2 pages)
In this issue: Payday filing, New payroll calculations and business rules, Changing for You campaign, Are you owed a refund from ACC?, Resource consents.

Agents Answers issue 218 November 2018
(PDF | 138KB | 2 pages)
In this issue: Investment income changes, Webinars and seminars, Payday filing and the Employer deductions form (IR345), Payday filing seminars are coming to a town near you, Changing for You campaign, Post-dated cheques, Some recent publications, Application of the CRS to trusts, Changes to the Inland Revenue website.

Agents Answers issue 217 October 2018
PDF | 146 KB | 2 pages
In this issue: Upcoming seminars and webinars on payday filing and our transformation, Are farm tours deductible?, Filing income tax returns, Buying and selling a business or commercial property, Integrating your CRS obligations into your daily business.

Agents Answers issue 216 September 2018
PDF | 138 KB | 2 pages
In this issue: Employee Share Scheme changes, Instalment arrangement proposals, Allocating withholding tax credits to shareholders in tax returns, Effective date of GST registrations, Change of address for Significant Enterprises (previously Large Enterprises), Law changes for cross border structuring and transactions.

Agents Answers issue 215 August 2018
PDF | 140 KB | 3 pages
In this issue: Using the kilometre rate for business running of a motor vehicle, Income tax treatment of farm worker allowances, Get ready to shift to payday filing, FIF deemed rate of return for 2017-18 set, War pensions paid under the Dutch ABVP Scheme, Taxation of trusts - income tax, We'll still accept late submissions for CRS & FATCA disclosures.

Agents Answers issue 214 July 2018
PDF | 135 KB | 2 pages
In this issue: What is a Best Start tax credit?, IRD number applications for non-individual customers, Payments by clients, Sharemilkers and contract milkers, Due date passed for CRS & FATCA disclosures.

Agents Answers issue 213 June 2018
PDF | 132 KB | 3 pages
In this issue: The Families Package - what does it mean for your clients?, Standard-cost household service for boarding service provider, Standard-cost household service for childcare providers,Employee Share Schemes: A reminder, Sharing information to fight global tax evasion, Enhancements to the Business section in myIR, Get set for the Accounting Income Method (AIM), Letters being returned to Inland Revenue, R&D loss tax credit claims for 2017-18 tax year,Find out more about filing FBT elections in myIR, The Anti-Money Laundering and Countering Financing of Terrorism Act.

Agents Answers issue 212 May 2018
PDF | 132 KB | 3 pages
In this issue: More advanced online services are here, Employer Obligations Reminder, Cryptocurrency - What are your tax obligations, Exempt Employee Share Schemes (ESS), Register and report multiple New Zealand Financial Institutions for the Common Reporting Standard, Use of Money Calculated Incorrectly on Non-Resident Companies, Authority to act for Non-Individuals, Get your clients ready to take AIM, Updating client details.

Agents Answers issue 211 April 2018
PDF | 153 KB | 5 pages
In this issue:. Assistance for farmers affected by recent droughts or ex-cyclone Gita, Trusts and New Zealand Financial Institutions to register and report for the Common Reporting Standard,  Payday filing changes for Employee Share Scheme (ESS) information, International Ethics Standards Board for Accountants Initiative, offshore persons applying for an IRD number, change to rules for GST credit transfers, GST ratio option for provisional tax - change to cease date, earlier credit interest start date for early GST returns, Research and Developments Loss Tax Credit Application Changes, transferring PAYE deducted from a company's scheduler payments to shareholder-employees, extension to the bright-line test, close companies and Fringe Benefit Tax and deductibility of legal expenses for buying and selling a rental property.

Agents Answers issue 210 March 2018
PDF | 130 KB | 2 pages
In this issue:. Refunds for assessed aged credits, new option for provisional tax, do you need to submit a CRS disclosure.

Agents Answers issue 209 February 2018
PDF | 128 KB | 3 pages
In this issue:. Next round of changes in our business transformation, new LinkedIn page for tax professionals, common tax issues for business sales and purchases, update on MyACC for Business, keeping Imputation Credit Accounts correct and up to date, filing returns for bankrupt clients, delinking non-active clients

Agents Answers 2017

Agents Answers issue 207 November 2017
PDF | 139 KB | 3 pages
In this issue: Reminders, Paying contractors or working as a contractor, Sharing information to fight global tax evasion, Tax treatment for leaky building remediation costs, General depreciation guide (IR265) correction, Milestone for AIM,Free webinars for Business Transformation.

Agents Answers issue 206 October 2017
PDF | 138 KB | 3 pages
In this issue: Reminders, Sharing information to fight global tax evasion, Applying for a partnership IRD number, Leave the hard work to software with new provisional tax option, My GST update, We've been listening...to you!, Updating client addresses online - clarification, RealMe login, Approval for deductions for payments to spouses and partners, Guarding against phishing .

Agents Answers issue 205 September 2017
PDF | 122 KB | 3 pages
In this issue: Reminders, Tax agent webinar on GST enhancements,Check out the August enhancements to My GST,Drop box service, Tax treatment for holiday back-pay, Time is running out to give your feedback, IS 17/06-Income tax - application of schedular payment rules to directors' fees,Income adjustments, Changes to assessing provisional tax are coming, Changes ahead for PAYE, Not-for-profit news and updates, Public rulings work programme 2017-2018.

Agents Answers issue 204 August 2017
PDF | 129 KB | 4 pages
In this issue: Improvements to the GST section of myIR, Release plan - April 2018, Give feedback and help New Zealand families, Reviewing income tax requirements, Sharing information to fight global tax evasion, Changes to managing ACC accounts online, Australian FIF exemption calculator, Tips for faster processing, Organsations that pay interest, Fijian withholding tax credits.

 

Request previous years' Agents Answers

If you'd like to read any of the issues from previous years email agents.answers@ird.govt.nz. Let us know the month, year and issue you'd like and we'll send you a PDF.

While articles were correct at the time of publishing, always check our website for the most-up-to-date information.