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Vol 35 No 3
31 Mar 2023

TIB April 2023

New legislation

  • SL2023/0011 – Order in Council – Tax Administration (Research and Development Tax Credit Deadlines for Taxpayers Affected by Weather Events) Order 2023
  • SL2023/0021 – Order in Council – Tax Administration (Reportable Jurisdictions for the Application of CRS Standard) Amendment Regulations 2023
  • SL2023/0022 – Order in Council – Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations 2023
  • SL2023/0028 – Order in Council – Taxation (Use of Money Interest Rates) Amendment Regulations 2023


  • BR Prd 22/15: TSP Finance Limited Partnership
  • BR Prd 22/16: Vivid Living Limited
  • BR Pub 23/01 - 23/03: Goods and Services Tax – Directors’ fees
  • Notice of Withdrawal of Public Ruling BR Pub 15/10


  • ITR34: 2023 International tax disclosure exemption
  • EE 23/01: Declaration of January flood events, beginning 26 January 2023 and Cyclone Gabrielle, which crossed the North Island of New Zealand during the period of 12 February 2023 to 16 February 2023, as emergency events for the purposes of family scheme income.
  • NSC 2023: National Standard Costs for Specified Livestock Determination 2023

Standard practice statement

  • SPS 23/01: Disputes process

Operational position

  • OP 23/01: Commissioner’s operational position on professional directors and board members incorrectly registered for GST

Technical decision summary

  • TDS 23/01: Whether settlement payments were taxable employment income


SPS 23/01: Disputes process corrections:

On page 58, Example 1 has four date changes. It should read "After filing its 2021 IR3 income tax return, P&B Plate Limited receives the resulting notice of assessment from the Commissioner on Thursday, 24 March 2022. The notice of assessment is dated Monday, 21 March 2022. If P&B Plate Limited wishes to propose an adjustment to this assessment, the calculation of the response period for the issue of its NOPA starts on the date of issue of the assessment – Monday, 21 March 2022. Therefore, the NOPA must be received by the Commissioner on or before Wednesday, 20 July 2022; four months after the assessment’s date of issue."