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https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s17-utilisation-of-a-profit-emerging-basis-for-purchased-debt-ledgers-by-a-certain-new-zealand-compa 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s19-mandatory-conversion-convertible-notes-with-consumer-price-index-adjustments-to-face-value 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s2 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s20-convertible-redeemable-notes-and-preference-shares 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s21-spreading-of-acquisition-cost-of-agreements-for-the-sale-and-purchase-of-services 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s22-application-of-the-financial-arrangements-rules-to-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s23-transfer-of-acquired-bad-debts-by-a-certain-new-zealand-company-to-another-new-zealand-company-i 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s24-application-of-the-financial-arrangements-rules-to-the-sale-of-shares-in-meridian-by-the-crown 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s25-valuation-of-shares-issued-by-bank-and-holdco-following-a-non-viability-trigger-event 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s26-valuation-of-shares-issued-by-bank-following-a-trigger-event 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s27a-convertible-notes-in-respect-of-a-limited-partnership-interest 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s27-convertible-notes-in-respect-of-a-limited-partnership-interest 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s28a-application-of-the-financial-arrangements-rules-to-the-d-c-phase-in-a-public-private-partnershi 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s28-application-of-the-financial-arrangements-rules-to-the-d-c-phase-in-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s29a-application-of-the-financial-arrangements-rules-to-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s29-application-of-the-financial-arrangements-rules-to-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s3 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s30-spreading-method-to-be-used-by-a-company-and-growers-for-a-share-incentive-scheme-and-valuation- 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s31-application-of-financial-arrangements-rules-to-investors-in-the-lifetime-income-fund 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s32-spreading-method-to-be-used-by-bank-in-respect-of-the-notes-and-the-value-of-shares-issued-by-ba 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s33-special-determination-s33-application-of-the-financial-arrangements-rules-to-the-long-term-incen 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s34-spreading-method-to-be-used-by-bank-in-respect-of-the-notes-and-valuation-of-shares-issued-by-ba 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s35-valuation-of-shares-issued-by-bank-following-a-conversion-event- 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s36a-application-of-the-financial-arrangements-rules-to-a-public-private-partnership-agreement 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s36-application-of-the-financial-arrangements-rules-to-a-public-private-partnership-agreement 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s37a-application-of-the-financial-arrangements-rules-to-the-d-c-phase-of-a-public-private-partnershi 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s37-application-of-the-financial-arrangements-rules-to-the-d-c-phase-of-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s38-application-of-financial-arrangements-rules-to-loans-by-nz-dairy-farming-trusts-to-new-zealand-r 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s39-valuation-of-shares-issued-by-bank-following-a-non-viability-trigger-event 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s4 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s40-spreading-method-to-be-used-by-infrastructure-provider-in-respect-of-the-provision-of-services-a 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s41-application-of-the-financial-arrangements-rules-to-a-public-private-partnership-agreement 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s42-application-of-the-financial-arrangements-rules-to-the-d-c-phase-of-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s43-valuation-of-shares-issued-by-bank-and-nzholdco-following-a-non-viability-trigger-event 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s44-spreading-of-income-and-expenditure-under-varied-participants-debt-arrangements 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s45-spreading-of-income-and-expenditure-under-varied-intra-group-debt-arrangements 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s46-valuation-of-shares-issued-by-bank-on-conversion-of-notes 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s47-valuation-of-shares-issued-by-bank-and-holdco-following-a-non-viability-trigger-event 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s48-spreading-method-to-be-applied-by-bank-valuation-of-shares-issued-by-bank-on-conversion-and-sole 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s49-application-of-the-financial-arrangements-rules-to-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s5 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s50-application-of-the-financial-arrangements-rules-to-the-d-c-phase-of-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s51-subordinated-convertible-note-in-respect-of-a-limited-partnership-interest-in-a-public-private-p 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s52-valuation-of-shares-issued-by-bank-following-a-non-viability-trigger-event 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s53-application-of-the-financial-arrangements-rules-to-a-public-private-partnership-agreement 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s54-application-of-financial-arrangements-rules-to-investors-in-the-lifetime-income-fund 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s55-valuation-of-shares-issued-by-bank-on-conversion 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s56-treatment-of-prepayments-for-services-using-ifrs 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s57-valuation-of-shares-issued-by-bank-on-conversion-of-notes 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s58-application-of-the-financial-arrangement-rules-to-a-public-private-partnership 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s59-equity-subordinated-notes-in-respect-of-a-limited-partnership-interest-in-a-public-private-partn 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s6 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s60-spreading-of-income-and-expenditure-under-deferred-payment-arrangement 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s61-optional-convertible-notes-with-discretionary-interest-payments 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s62-spreading-method-to-be-applied-by-landowners-making-infrastructure-payments-to-fund-bulk-infrast 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s63-spreading-of-income-and-expenditure-under-an-agreement-for-the-sale-and-purchase-of-assets 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s7 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s8 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/financial-arrangements/special/s9 2021-01-14 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/approvals/approval-income-tax-currency-conversion-for-branches 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/approvals/fx-21-01 2022-02-11 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/approvals/fx-20-01 2023-08-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2010- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2011- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2012- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2014- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2015- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2016- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2017- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-30-september-2018- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-six-months-ending-31-march-2015- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2011- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2012 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2013- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2014- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2016- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2017- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2018- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-12-months-ending-31-march-2019- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-six-months-ending-30-sep-2013 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/foreign-currency/cfcs-and-fifs/foreign-currency-amounts-conversion-to-new-zealand-dollars-for-the-six-months-ending-30-sep-2019 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201102-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201103-non-attributing-active-insurance-cfc-status-cigna-apac-holdings-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201201-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201202-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201203-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201301-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201401-non-attributing-active-insurance-cfc-status-cigna-apac-holdings-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201402-non-attributing-active-insurance-cfc-status-cigna-apac-holdings-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201403-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201404-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201405-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201406-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201501-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201502-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201503-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201504-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201701-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201702-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201703-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201704-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201901-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201902-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201903-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201904-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201905-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/cfcs/cfc-201101-non-attributing-active-insurance-cfc-status-tower-insurance-limited- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr17-2006-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr18-2007-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr19-2008-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr20-2009-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr21-2010-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr22-2011-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr23-2012-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr24-2013-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr25-2014-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr26-2015-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr27-2016-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr28-2017-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr29-2018-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr30-2019-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr31-2020-international-tax-disclosure-exemption 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/disclosure-exemptions/itr32 2021-11-18 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2021-02 2021-12-20 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2021-03 2021-10-05 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2021-04 2022-02-11 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200801-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200802-fair-dividend-rate-method-not-to-be-used-for-a-type-of-attributing-interest-in-a-foreign- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200803-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200804-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200805-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200806-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200807-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200808-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200809-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200810-a-type-of-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-use-the-fair-d 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200811-a-type-of-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-use-the-fair-d 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200812-a-type-of-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-use-the-fair-d 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200813-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-200903-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-20091-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-use 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-20092-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-use 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-20095-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investmen 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201002-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-20101-revocation-of-determination-fdr-200813 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201301-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-use-th 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201401-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201402-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201403-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201501-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201502-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201503-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201601-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201602-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201603-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-use-th 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201604-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201605-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201606-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201607-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201701-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201801-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201802-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-use-th 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201901-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-201902-use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-investme 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-202001-a-type-of-attributing-interest-in-a-foreign-investment-fund-for-which-a-person-may-not-us 2020-12-08 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2020-02 2021-02-03 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2020-03 2021-02-03 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2020-04 2021-02-03 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2020-05 2021-02-03 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2020-06 2021-04-06 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/fdr-2021-01 2021-05-13 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/international-tax/foreign-investment-funds/use-of-fair-dividend-rate-method-for-a-type-of-attributing-interest-in-a-foreign-inves 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/namv-2021 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/namv-2022 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/namv-2023 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/namv-2024 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/namv-2025 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/namv-2020 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2012 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2013 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2014 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2015 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2016 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2017 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2018 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/average-market-value/national-average-market-values-of-specified-livestock-determination-2019 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/income-tax-national-standard-costs-for-livestock-determination-2016 2021-07-07 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2012 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2013 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2014 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2015 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2016 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2017 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2018 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2019 2026-01-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/national-standard-costs-for-specified-livestock-determination-2020 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/nsc-2022 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/nsc-2023 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/nsc-2024 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/nsc-2025 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/nsc-2026 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/livestock/standard-costs/nsc-2021 2026-03-09 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2021/ee002b 2021-11-18 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2021/ee003 2023-03-28 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2022/tru-22-01---trust-reporting-requirements-variation 2026-03-04 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2023/det-23-01 2023-04-30 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2023/ee004 2023-04-30 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2024/det-24-01 2024-05-02 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2024/det-24-02 2025-03-16 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2024/det-24-04 2025-03-26 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2024/det-24-03 2024-09-02 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2025/det-25-02 2025-06-11 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2025/det-25-01 2025-05-01 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/miscellaneous/2025/det-25-03 2025-06-11 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-0702-det-0503-standard-cost-household-service-for-boarding-service-providers-cpi-adjustment-0702 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-0901-cpi-adjustment-cpi-for-determination-det-0503-standard-cost-household-service-for-boarding- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-1002-cpi-adjustment-cpi-for-determination-det-0503-standard-cost-household-service-for-boarding- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-1102-cpi-adjustment-cpi-for-determination-det-0503-standard-cost-household-service-for-boarding- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-1202-cpi-adjustment-cpi-for-determination-det-0503-standard-cost-household-service-for-boarding- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-1302-cpi-adjustment-cpi-for-determination-det-0503-standard-cost-household-service-for-boarding- 2020-06-24 daily 0.5 https://www.taxtechnical.ird.govt.nz/determinations/standard-cost-household-service/boarding-service-providers/cpi-1402-cpi-adjustment-cpi-for-determination-det-0503-standard-cost-household-service-for-boarding- 2020-06-24 daily 0.5 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