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We focus on producing items that accurately and fairly reflect taxation legislation, and are useful in practical situations. Your input into the process is highly valued.
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Let us know what you think about our drafts. Are they technically accurate? Do they fairly reflect taxation legislation? Are they in line with commercial reality and useful in practical situations?
The Commissioner has been asked to consider what depreciation rate should apply for pushrod/cable propelled pipeline camera inspection systems used to inspect pipework, for example domestic household sewer pipes or water pipes.
Comment deadline: 27 September 2019
ED0220 - PDF format (115kb | 2 pages)
This draft determination provides employers with the option of applying certain percentages to make an allocation between business use and private use for usage plans related to telecommunications tools. This option will reduce business compliance costs.
Comment deadline: 20 September 2019
ED0219 - PDF format (210kb | 11 pages)
This draft standard practice 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. The relief is provided in the form of an agreement to pay the debt in instalments; writing off penalties in certain situations; or in limited circumstances, writing off part or all the child support debt.
Comment deadline: 16 September 2019
ED0209 - PDF format (176kb | 15 pages)
This draft interpretation statement considers the income tax treatment of amounts of money or property transferred to New Zealand resident taxpayers by a person overseas, including through inheritance. It addresses how to determine whether the person who transfers the money or property is a trustee of a trust and when a taxpayer will have derived either beneficiary income or a taxable distribution from a foreign trust.
Comment deadline: 10 September 2019
PUB00345 - PDF format (369kb | 45 pages)
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. The statement is intended to make it easier to tell when this kind of employer-provided travel is exempt from income tax (PAYE) or fringe benefit tax (FBT). It also makes it clear when home is a legitimate workplace for employer-provided travel purposes, and when an employment arrangement is regarded as temporary – that is, less than two years.
Comment deadline: 6 September 2019
ED0217 - PDF format (177kb | 12 pages)
This draft standard practice statement sets out Inland Revenue’s practice for exercising the CIR’s discretion to amend assessments to ensure their correctness (section 113 of the Tax Administration Act 1994 (the TAA)). Although once finalised, it will replace SPS 16/01: Requests to amend assessments, it does not change Inland Revenues practice for exercising the section 113 discretion. Generally, the alterations or additions made reflect recent legislative changes to sections 113A and 22G of the TAA.
Comment deadline: 30 August 2019
ED0216 - PDF format (269kb | 25 pages)
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If you wish to post us your comments, send them to:
Team Manager, Technical Services
Office of the Chief Tax Counsel
Inland Revenue Department
PO Box 2198
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