Skip to main content
Vol 33 No 4
27 Apr 2021

TIB - May 2021

New legislation

  • Order in Council: The Tax Administration (Direct Credit of Totalisator Duty, Lottery Duty, Casino Duty and Unclaimed Money) Order 2021


  • DEP106: Tax Depreciation Rates for e-scooters and e-bicycles used in the ordinary course of business, and e-scooters, e-bicycles and bicycles (pedal) used for short term hire of 1 month or less
  • Participating jurisdictions for the CRS applied standard

Commissioner’s statement

  • CS 21/02: Government Service Rule

Interpretation statement

  • IS 21/02: Income tax – Calculating income from personal services to be attributed to the working person

Standard practice statement

  • SPS 21/01: Deduction notices

Revenue alert

  • RA 21/01: Diverting personal services income by structuring revenue earning activities through a related entity such as a trading trust or a company: the circumstances when Inland Revenue will consider this arrangement is tax avoidance