Tax information bulletin September 2025

Determinations

• FDR 2025/05: Determination the fair dividend rate method may not be used to calculate FIF income by investors in the iShares Global Aggregate Bond ESG SRI UCITS ETF – EUR hedged (Accumulating) share class

Interpretation statement

• IS 25/18: Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust

Questions we've been asked

• QB 25/18: Does GST apply to a deposit the seller retains in a cancelled land sale agreement?
• QB 25/19: GST listed services rules: When is a supply of listed services made through an electronic marketplace?
• QB 25/20: GST listed services rules: How do the rules apply when there is a supply of listed services and other goods or services?

Technical decision summaries

• TDS 25/17: Application of schedular payment rules 
• TDS 25/18: Sale of intellectual property, shares and ongoing provision of services
• TDS 25/19: Company restructure for commercial and estate planning
• TDS 25/20: Transfer of property between charitable trusts