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Vol 34 No 8
25 Aug 2022

TIB - September 2022

New legislation

  • LI2022/232 - Order in Council: Tax Administration (July Adverse Weather Event) Order 2022


  • DEP108: Tax depreciation rates for hydrofraise rigs
  • FDR 2022/01: A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method.


  • BR Prd 22/08: Ministry of Education

Interpretation statements

  • IS 22/04: Claiming depreciation on buildings
  • IS 22/05: Cash basis persons under the financial arrangements rules

Technical decision summaries

  • TDS 22/13: Whether portable units are exempt supplies of accommodation in a dwelling
  • TDS 22/14: GST and income tax: Liable as agent for tax obligations of a company?
  • TDS 22/15: Deductibility of depreciation and expenses
  • TDS 22/16: Non-resident supplier – application for GST registration