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Vol 25 No 3
01 Apr 2013

TIB - April 2013

Commissioner’s statement

  • CS 12/01: Income tax treatment of accommodation payments, employer-provided accommodation and accommodation allowances

Standard practice statements

  • SPS 13/01: Retention of business records in electronic format, application to store records offshore and application to keep records in Māori

Legislation and determinations

  • 2013 International tax disclosure exemption ITR24

Legal decisions – case notes

  • Tax charges laid under section 148 of the Tax Administration Act 1994