TIB - March 2023

New legislation

• SL2023/1 – Order in Council – Tax Administration (January Cyclone Event) Order 2023
• SL2023/3 – Order in Council – Tax Administration (January Flood Events) Order 2023
• SL2023/10 – Order in Council – Tax Administration (February Cyclone Event) Order 2023

Determination

• FDR 2023/01 – A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Plato Global Macro Equity Fund– Class Z)

Interpretation statement

• IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007

Questions we've been asked

• QB 23/01: Income tax: scenarios on tax avoidance – 2023 No 1
• QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2

Technical decision summary

• TDS 22/22: Income tax: Is the Taxpayer entitled to a partial write-off of their final tax liability?