This Determination sets out the amortisation rates for landfill cell construction expenditure as determined by the Commissioner of Inland Revenue. It is made pursuant to section 91AAN of the Tax Administration Act 1994.

Goods and services tax: Agency, cancellation of registration, input tax deductions, non-resident supplier. 

Tax administration: Claimed procedural defects of assessment; onus and standard of proof.

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Goods and services: Cancellation of GST registration, input tax deductions, supplies of donated goods and services.

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This draft operational statement sets out the Commissioner’s approach to applying the trust information gathering powers contained in section 59BA and section 59BAB of the Tax Administration Act 1994.

This variation applies to a person with a balance date of 30 May 2021 or later, for the 2020/21 income year, who is seeking the Commissioner’s approval of their research and development activities by filing a general approval application under s 68CB of the Tax Administration Act 1994.

This variation effectively extends the existing COV 20/10, by ensuring that persons with a balance date of 30 May 2021 or later can also gain the full advantage of the three months by which the relevant date has been extended. 

This standard practice statement updates and replaces SPS 20/04 Tax payments – when received in time, which was published in Tax Information Bulletin, Vol 32, No 7 (August 2020). This Statement reflects the removal of cheque exception arrangements as a payment method option, effective from 1 March 2021, as New Zealand banks phase out the use of cheques.

This Ruling applies to confirm the GST consequences for GST-registered persons who:

• supply a property in the course or furtherance of their taxable activity to an eligible home buyer (Home Buyer) and Kāinga Ora – Homes and Communities (the Applicant) for use in the First Home Partner scheme; or
• acquire such a property from a Home Buyer and the Applicant for use in making taxable supplies.

Order in Council

• LI 2021/222 - COVID-19 Resurgence Support Payments Scheme (August 2021) Order 2021
• LI 2021/238 - COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order 2021
• LI 2021/234 - Tax Administration (COVID-19 Response Variations) Order 2021

Operational statement

• OS 21/03: Excusing estates from filing income tax returns

Interpretation statements

• IS 21/04: Deductions for businesses disrupted by the COVID pandemic
• IS 21/07: GST - Definition of a resident 

Determinations

• EE003: Payments provided to employees that work from home; Employee use of telecommunications tools and usage plans in their employment
• FDR 2021/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method

Questions we’ve been asked

• QB 21/09: How to determine the cost price of bloodstock
• QB 21/10: If I run a hotel, motel or boarding house and live on site, what expenditure can I claim?

This COVID-19 variation determination recognises that the impact of COVID-19 means that some taxpayers may now wish to file on a one-monthly basis to provide earlier access to any GST refunds.  It allows the change of taxable period to take effect much sooner than would otherwise be the case.

This draft interpretation statement considers whether, and if so to what extent, the land sale rules in the Income Tax Act 2007 apply to changes to co-ownership, subdivisions of land, and changes of trustees.