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