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Vol 34 No 11
29 Nov 2022

TIB - December 2022

New Legislation

  • SL2022-0296 - Order in Council - Income Tax (Tax Credit) Order 2022


  • COV 22/20: Variation to section 68CB(2) of the Tax Administration Act 1994
  • DEP109: Tax Depreciation Rates for automated ship mooring systems
  • FDR 2022/02: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method (iShares Green Bond Index Fund - NZD Share Class)


  • BR Prd 22/11: Australia and New Zealand Banking Group Limited (ANZBGL)
  • BR Prd 22/12: ANZ Bank New Zealand Limited (ANZ)

Interpretation Statements

  • IS 22/06: Loss carry-forward - continuity of business activities
  • IS 22/07: Company losses - ownership continuity, sharing and measurement

Questions we've been asked

  • QB 22/08: Goods and Services Tax - Payments made by parents to private schools
  • QB 22/09: Income Tax - Payments made by parents to private schools and the donation tax credits

Technical decision summaries

  • TDS 22/18: Income tax - timing of deduction, deduction for schedular income expenses
  • TDS 22/19: Whether weathertightness payments by the Crown are subject to GST