QB 23/03 Income Tax – Donation tax credits and payments made by parents to childcare centres
QB 23/04 Goods and Services Tax – Payments made by parents to childcare centres
QB 23/03 and QB 23/04 FS 1 GST and Income Tax - Payments made by parents to childcare centres
This fact sheet accompanies:
QB 23/03 Goods and Services Tax – Payments made by parents to childcare centres which considers the GST treatment of payments parents make to their child’s childcare centre; and
QB 23/04 Income Tax – Donation tax credits and payments made by parents to childcare centres which explains when a parent’s payment to their child’s childcare centre will qualify for a donation tax credit.
ITR34 2023 International tax disclosure exemption
Determination setting out the 2023 international tax disclosure exemption.
Vol 35 No 3 TIB April 2023
- SL2023/0011 – Order in Council – Tax Administration (Research and Development Tax Credit Deadlines for Taxpayers Affected by Weather Events) Order 2023
- SL2023/0021 – Order in Council – Tax Administration (Reportable Jurisdictions for the Application of CRS Standard) Amendment Regulations 2023
- SL2023/0022 – Order in Council – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2023
- SL2023/0028 – Order in Council – Taxation (Use of Money Interest Rates) Amendment Regulations 2023
- BR Prd 22/15: TSP Finance Limited Partnership
- BR Prd 22/16: Vivid Living Limited
- BR Pub 23/01 - 23/03: Goods and Services Tax – Directors’ fees
- Notice of Withdrawal of Public Ruling BR Pub 15/10
- ITR34: 2023 International tax disclosure exemption
- EE 23/01: Declaration of January flood events, beginning 26 January 2023 and Cyclone Gabrielle, which crossed the North Island of New Zealand during the period of 12 February 2023 to 16 February 2023, as emergency events for the purposes of family scheme income.
- NSC 2023: National Standard Costs for Specified Livestock Determination 2023
Standard practice statement
- SPS 23/01: Disputes process
- OP 23/01: Commissioner’s operational position on professional directors and board members incorrectly registered for GST
Technical decision summary
- TDS 23/01: Whether settlement payments were taxable employment income
TDS 23/02 Assessability of unexplained amounts, interest deductions and shortfall penalties
Shortfall penalties: evasion; obstruction.
EE004 Tax treatment of reimbursing payments made to employees who work from home and/or payments made for an employee’s use of personal telecommunications tools and/or usage plans in their employment
This determination is made under s 91AAT of the Tax Administration Act 1994 and s CW17 (2C) and (2D). It applies to reimbursing payments made by employers.
Determination EE004 applies from 1 April 2023. It sets out the extent to which a payment, made by an employer to an employee, to reimburse the additional expenditure that employees may face when they work from home and/or use their personal telecommunications tools and usage plans is able to be treated as exempt income to the employee.
This determination replaces the previous determination EE003 from 1 April 2023.
CS 23/01 Escalation Policy for technical issues
DET 23/01 Amortisation Rates for Landfill Cell Construction Expenditure
Vol 35 No 2 TIB - March 2023
- SL2023/1 – Order in Council – Tax Administration (January Cyclone Event) Order 2023
- SL2023/3 – Order in Council – Tax Administration (January Flood Events) Order 2023
- SL2023/10 – Order in Council – Tax Administration (February Cyclone Event) Order 2023
- FDR 2023/01 – A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Plato Global Macro Equity Fund– Class Z)
- IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007
Questions we've been asked
- QB 23/01: Income tax: scenarios on tax avoidance – 2023 No 1
- QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2
Technical decision summary
- TDS 22/22: Income tax: Is the Taxpayer entitled to a partial write-off of their final tax liability?
|PUB00356||GST – Registered members of unregistered unincorporated bodies||18 April 2023|
|PUB00447||Income Tax - Cryptoassets and employees||20 April 2023|
|PUB00445||Investing into a US limited liability company – New Zealand tax consequences||26 April 2023|
|PUB00464||Deductibility of software as a service (SaaS) configuration and customisation costs||03 May 2023|
|PUB00417||Deductibility of holding costs for land||31 May 2023|
Consultation closing soon
PUB00356: GST - Registered members of unregistered unincorporated bodies
This consultation closes on 18 April 2023
Consultation items - tell us what you think
We value your feedback and have made the following improvements to make it easier for you to send in comments or suggest topics of interest.
- A new tab for our work programmes
- A single tab where you can find current draft items, plus expired items that are under review
- An email button on each consultation page so you can easily send in your feedback
Newsletter subscription service
Find out about our subscription service