Public 2020 No 8 and No 10
Issued
19 Jun 2020

COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 and COVID-19 Response (Further Management Measures) Legislation Act 2020

This article covers the COVID-19-related legislation enacted for the loss carry-back scheme, providing administrative flexibility for Inland Revenue, the Small Business Cashflow Scheme, and the tax treatment of payments to New Zealanders stranded overseas.

Tax Information Bulletin Vol 32 No 7 - August 2020

Income Tax Act 2007: sections BG 1, CF 1, CW 33, DF 1, EW 45, GB 3, GB 4, GB 25, IC 9, ID 1, IZ 8, MB 13, MD 6, RC 7, RD 5, RM 10, and YA 1
Tax Administration Act 1994: sections 3, 6H, 6I, 7AA, 13G, 80KK, 120KBB, 157, 183ABAB, and schedule 7
Child Support Act 1991: sections 2, 9, 27, 35A, and 142
Social Security Act 2018: section 101