TIB - May 2020

New legislation

Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020

Legislation and determinations

• Determination G31: NZX Milk Price Futures Contracts: an expected value approach
• Determination FDR 2020/01 – A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (Vanguard Ethically Conscious Global Aggregate Bond Index fund (Hedged) – NZD Hedged)

Product rulings

• Notice of withdrawal of product ruling
• BR Prd 20/01: Vital Healthcare Property Trust

Legal decisions – case notes

Supreme Court refuses leave to appeal in child support judicial review litigation