Vol 33 No 9
Issued
01 Oct 2021

TIB - October 2021

Order in Council

  • LI 2021/222 - COVID-19 Resurgence Support Payments Scheme (August 2021) Order 2021
  • LI 2021/238 - COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order 2021
  • LI 2021/234 - Tax Administration (COVID-19 Response Variations) Order 2021

Operational statement

  • OS 21/03: Excusing estates from filing income tax returns

Interpretation statements

  • IS 21/04: Deductions for businesses disrupted by the COVID pandemic
  • IS 21/07: GST - Definition of a resident 

Determinations

  • EE003: Payments provided to employees that work from home; Employee use of telecommunications tools and usage plans in their employment
  • FDR 2021/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method

Questions we’ve been asked

  • QB 21/09: How to determine the cost price of bloodstock
  • QB 21/10: If I run a hotel, motel or boarding house and live on site, what expenditure can I claim?