Vol 19 No 1
Issued
01 Feb 2007

TIB - February 2007

Legislation and determinations

  • Tax depreciation rates general depreciation determination DEP60

New legislation

  • Kiwisaver Act 2006
    • Part 1: Preliminary provisions
    • Part 2: Membership of KiwiSaver
      • Subpart 1 – Becoming members of KiwiSaver
      • Subpart 2 – Allocating people to KiwiSaver schemes
      • Subpart 3 – Transfers between KiwiSaver schemes
    • Part 3: KiwiSaver contributions
      • Subpart 1 – Deductions of contributions from salary or wages
      • Subpart 2 – Miscellaneous provisions relating to contributions
      • Subpart 3 – Contributions other than deductions from salary or wages
      • Subpart 4 – Contributions holidays
    • Part 4: KiwiSaver schemes
    • Part 5: General provisions
    • Schedule 1: KiwiSaver scheme rules
    • Schedule 2: Matters to be specified in application for registration as a KiwiSaver scheme
    • Schedule 3: Amendments to other Acts
  • Child Support Amendment Act
  • Orders in Council

Questions we've been asked

  • Tax treatment of wooden scaffolding planks
  • GST treatment of services provided in making videos and films in New Zealand under contracts with non-residents