TSP Finance Limited Partnership

This Ruling applies in relation to the IFF Funding and Administration Agreement (the Agreement) entered into by the Tauranga City Council (the Council) and TSP Finance Limited Partnership (FSPV).  Under the Agreement, the Council will collect a levy from local ratepayers on behalf of FSPV, as authorised by the Infrastructure Funding and Financing (Western Bay of Plenty Transport System Plan Levy) Order 2022.

BR Prd 22/15 has been issued to replace BR Prd 22/13, which contained an error in the period of the ruling.  Other than that error, the two Rulings are exactly the same.  To avoid confusion, BR Prd 22/13 was withdrawn on 20 December 2022 and will not be published by the Commissioner.

Tax Information Bulletin - Vol 35 No 3, April 2023