Skip to main content

QB 23/03 Income Tax – Donation tax credits and payments made by parents to childcare centres

31 Mar 2023 Questions we've been asked / 2023
This Question We’ve Been Asked explains when a parent’s payment to their child’s childcare centre will qualify for a donation tax credit. It includes some examples.

QB 23/04 Goods and Services Tax – Payments made by parents to childcare centres

31 Mar 2023 Questions we've been asked / 2023
This Question We’ve Been Asked (QWBA) explains the GST treatment of payments parents make to their child’s childcare centre. It includes some examples.

QB 23/03 and QB 23/04 FS 1 GST and Income Tax - Payments made by parents to childcare centres

31 Mar 2023 Fact sheets / 2023

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

31 Mar 2023 Determinations / International tax / Disclosure exemptions / 2023

Determination setting out the 2023 international tax disclosure exemption.

Tax Information Bulletin - Vol 35 No 3, April 2023

Vol 35 No 3 TIB April 2023

31 Mar 2023 TIB / Volume 35 - 2023

New legislation

  • 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

Rulings

  • 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

Determinations

  • 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

Operational position

  • 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

29 Mar 2023 Technical decision summary / 2023
Income tax: unexplained amounts; assessable income; interest deductions.
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

27 Mar 2023 Determinations / Miscellaneous / 2023

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

20 Mar 2023 Commissioner's statements / 2023
CIR's statement on the Escalation policy, an IR process designed to ensure staff apply IR's view of the law consistently while enabling a view to be reconsidered.

DET 23/01 Amortisation Rates for Landfill Cell Construction Expenditure

07 Mar 2023 Determinations / Miscellaneous / 2023
This Determination sets out the amortisation rates for landfill cell construction expenditure as determined by the Commissioner of Inland Revenue.

Vol 35 No 2 TIB - March 2023

28 Feb 2023 TIB / Volume 35 - 2023

New legislation

  • 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

Determination

  • 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)

Interpretation statement

  • 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?
More

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