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Welcome to Tax Technical

This site contains the Commissioner’s interpretation of tax law, our Work Programme for the year, and where you can provide feedback on any new work underway or apply for a binding tax interpretation. Publications on this Tax Technical website are correct at the date of issue. Read more
This site contains the Commissioner’s interpretation of tax law. Read more

TDS 24/23 Depreciation loss on asset no longer used

05 Dec 2024 Technical decision summary / 2024
Depreciation loss, general permission, general limitation, asset no longer used

TDS 24/22 Transitional residency and cryptoassets

03 Dec 2024 Technical decision summary / 2024

Whether the Taxpayer would qualify to be a transitional resident. Whether the amounts derived by the Taxpayer from the sale of cryptoassets through overseas centralised exchanges or DEXs have a source in New Zealand.

Vol 36 No 11 TIB - December 2024

02 Dec 2024 TIB / Volume 36 - 2024

Interpretation statement

  • IS 24/09: Income tax – Overdrawn shareholder loan account balances

Technical decision summary

  • TDS 24/19: Income tax and GST deductions
  • TDS 24/20: Permanent establishment

TDS 24/21 Accommodation provided to an employee

20 Nov 2024 Technical decision summary / 2024
GST, PAYE, whether accommodation provided to an employee

Land and GST

18 Nov 2024 Overviews

Given the significant value of many land transactions, it is particularly important for buyers and sellers to understand if transactions are subject to goods and services tax (GST). 

TDS 24/20 Permanent establishment

12 Nov 2024 Technical decision summary / 2024

The provision of services by a New Zealand company to an overseas company. Whether the overseas company had a permanent establishment in New Zealand.

Tax Information Bulletin - Vol 36 No 11, December 2024

IS 24/09 Income tax – Overdrawn shareholder loan account balances

05 Nov 2024 Interpretation statements / 2024

This interpretation statement considers common tax issues associated with overdrawn shareholder loan accounts held in New Zealand resident close companies. A fact sheet has also been included.

Tax Information Bulletin - Vol 36 No 11, December 2024

IS 24/09 FS 1 Income tax – Overdrawn shareholder loan account balances fact sheet

05 Nov 2024 Fact sheets / 2024
This fact sheet accompanies IS 24/09: Income tax – Overdrawn shareholder loan account balances, which considers common tax implications arising from overdrawn shareholder loan accounts.

Vol 36 No 10 TIB - November 2024

01 Nov 2024 TIB / Volume 36 - 2024

New legislation

  • SL 2024/172 Tax Administration (Direct Credit of FamilyBoost Tax Credit) Order 2024

Interpretation statement

  • IS 24/08: Charities – Business income exemption

Technical decision summary

  • TDS 24/18: Restructuring a group of companies

Public guidance customer survey 2024

21 Oct 2024 Web page

Every three years we like to survey our users to see if our guidance is meeting your needs. Your feedback is important to us. It helps us understand what we are doing well and what we can improve on.

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Public guidance customer survey 2024 

Every three years we like to survey our users to see if our guidance is meeting your needs. Your feedback is important to us. Public guidance survey

Consultations closing soon 

PUB00495: Tax Residence - government service rule 

PUB00483: Tax Residence 

Closes on 11 December 2024

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