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Determinations that do not fall in the same criteria as those listed above.
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.
Determination DET 18/02 applies to honoraria paid by the Royal New Zealand Plunket Trust to volunteers undertaking voluntary activities for Plunket. It applies for the period 1 January 2018 to 31 March 2019. Reimbursement of expenses are exempt from income tax. This includes those in non-cash form, such as petrol vouchers, transport costs incurred in getting to and from the place of volunteering as well as those incurred in the course of volunteering.
You can find more information in Tax Information Bulletin Vol 21, No 8, page 119.
This Determination sets out the amount regarded as expenditure incurred in the production of particular schedular payments when those payments are per diem allowances paid to resident and non-resident contractors and resident and non-resident entertainers working in the Screen Production Industry in New Zealand.
Determination DET 09/04 applies to relocation expenses incurred in the 2002-2003 and subsequent income years and includes a list of eligible relocation expenses.
Determination DET 09/03 (2009) sets out the expenditure incurred in the production of schedular payments (honoraria) paid to members of the NZ Plunket Society.
DET 05/02 (Nov 2005) sets out the amortisation rates for landfill cell construction expenditure as determined by the Commissioner of Inland Revenue.