TIB - November 2021

New legislation

• Child Support Amendment Act 2021
• LI 2021/301 - Child Support Amendment Act 2021 Commencement Order 2021
• LI 2021/302 - Taxation (Budget 2021 and Remedial Matters) Act Commencement Order 2021
• LI 2021/188 - Child Support (Reciprocal Agreement with Hague Convention Countries) Order 2021
• LI 2021/245 - COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 2) 2021
• LI 2021/245 - COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 3) 2021

Rulings and determinations

• BR Prd 21/05: Bank of New Zealand
• BR Prd 21/07: Kāinga Ora – Homes and Communities
• COV 21/03: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period
• COV 21/04: Variation to section 68CB(2) of the Tax Administration Act 1994

Interpretation statement

IS 21/08: Content creators – tax issues

Standard practice statement

SPS 21/03: Tax payments – when received in time

Legal decision - case summary

CSUM 21/09 – Taxation Review Authority confirms that backdated ACC weekly compensation is taxed in the year of receipt