Skip to main content

GA 21/01 Tax on any fees paid to a member of a board, committee, panel, review group or task force

07 Dec 2021 General articles
This item has been prepared specifically in relation to the fees paid to a member of a board, committee, panel, review group or task force under the Cabinet Fees Framework published by the Cabinet Office. It sets out how taxation applies to any fees paid to members depends on the personal circumstances of the individual member and the terms of their contract/appointment.

New search developments on our website

06 Dec 2021 Web page
Introducing PDF searching, and new search operators.

TDS 21/06 Exempt income and R&D credits

02 Dec 2021 Technical decision summary

Income Tax Act 2007: CW 42, exempt income; Subpart MX, R&D credits.

Find out more about Technical Decision Summaries

CFC 2021/01 Non-attributing active insurance CFC status (Tower Limited)

02 Dec 2021 Determinations
CFC 2021/01 applies to Tower Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in the Cook Islands.

CFC 2021/02 Non-attributing active insurance CFC status (Tower Limited)

02 Dec 2021 Determinations
CFC 2021/02 applies to Tower Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Papua New Guinea.

CFC 21/04 Non-attributing active insurance CFC status (Tower Limited)

02 Dec 2021 Determinations
CFC 2021/04 applies to Tower Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Tonga.

CFC 2021/03 Non-attributing active insurance CFC status (Tower Limited)

02 Dec 2021 Determinations
CFC 2021/03 applies to Tower Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC residents in Fiji.

CFC 2021/05 Non-attributing active insurance CFC status (Tower Limited)

02 Dec 2021 Determinations
CFC 2021/05 applies to Tower Insurance Limited and grants non-attributing active CFC status to the specified insurance CFC resident in Vanuatu.

ED0238: Charities and donee organisations

01 Dec 2021 Web page
This statement outlines the tax treatment and obligations that apply to charities and donee organisations and how the Commissioner will apply the relevant legislation. 

OS 21/04 Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations

01 Dec 2021 Operational statements
This operational statement discusses and provides guidance on the approach to take with regards to a non-resident employers’ obligations to deduct PAYE, FBT and ESCT in certain cross-border employment situations.
More
Consultation # Title  Deadline
 ED0238  Charities and donee organisations  28 February 2022 
 ED0237 Section 17GB notices – the Commissioner’s power to obtain information for tax policy purposes  31 January 2022
 PUB00330  GST - goods purchased on deferred payment terms  24 December 2021
 PUB00372 What is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007? 24 December 2021 
 PUB00357  GST and finance leases 17 December 2021
Jump back to the top of the page