TIB July 2023
New Legislation
- Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Act 2023
- SL2023/080 - Order in Council - Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Social Development) Amendment Order 2023
- SL2023/119 - Order in Council - Income Tax (Accommodation Expenditure - North Island Flooding Events) Order 2023
- SL2023/134 - Order in Council - Income Tax (Deemed Rate of Return for Attributing Interest on Foreign Investment Funds for the 2022-23 Income Year) Order 2023
Determination
- NAMV 2023: National Average Market Value of Specified Livestock Determination 2023
Rulings
- BR Prd 23/01: Fonterra Co-operative Group Limited
- Notice of Withdrawal of Public Ruling BR Prd 21/02
- BR Pub 23/07: Income tax - application of the employee share scheme rules to employer issued cryptoassets provided to an employee
- BR Pub 23/06: Income tax - employer issued cryptoassets provided to an employee
- BR Pub 23/05: Income tax - bonuses paid in cryptoassets
- BR Pub 23/04: Income tax - salary and wages paid in cryptoassets
Interpretation statement
- IS 23/04: The interest limitation rules and short-stay accommodation
Question we've been asked
- QB 23/06: GTS - goods purchased on deferred payment terms