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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.

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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.

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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.
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