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Tax Technical

IR's interpretations of existing tax law

Tax Technical

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Tax Technical

Publications Ngā putanga

Consultation Whai Tohutohu

Work Programmes Hōtaka mahi

Apply for ruling Te tono whakataunga

Modify legislation Whakarerekē Ture

Keep up to date

Website feedback

Taxation (Consequential Rate Alignment and Remedial Matters) Act 2009

Remedial matters

List of remedial matters relating to 2009 legislation.

Research and development deductions and GAAP
Cost of timber
Amendments to the life insurance taxation rules
Attribution rule
Amendments to the rewritten portfolio investment entity rules
Payroll giving remedials
Resident withholding tax and intermediaries or agents
Binding rulings on the Income Tax Act 1994 and 2004
Making the requirement to pay tax in dispute a non-disputable decision
Definition of "associated persons" in the GST Act, and charitable bodies
Gifts of money by company

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