Tax Information Bulletin - December 2025
Determination
- FDR 2025/06: Determination the fair dividend rate method may not be used to calculate FIF income by investors in the Nuveen Global Sustainable Bond Fund – Class X NZD Distributing (H) share class
Binding Rulings
- BR Prd 25/05: Ministry of Education
- BR Prd 25/06: Ministry of Education
Interpretation statements
- IS 25/22: GST – Secondhand goods input tax deduction
- IS 25/23: GST – Meaning of payment
- IS 25/24: Income tax and GST – industries other than forestry registered in the Emissions Trading Scheme
- IS 25/25: Income tax – business activity
Question we’ve been asked
- QB 25/21: Income tax – Public private partnership projects and business continuity test for losses
Technical decision summaries
- TDS 25/24: The supply of accommodation in a serviced apartment
- TDS 25/25: Restructure and transfer of shares
- TDS 25/26: How does the business continuity test apply to a consolidated group?