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TIB / Volume 38 - 2026
Volume 38 No 2
Issued
03 Mar 2026

Tax Information Bulletin - March 2026

Determinations

  • PROV28: Provisional depreciation rate for battery energy storage systems (modular)
  • DET 26/01: Declaration that the January 2026 severe weather event is an emergency event for the purposed of family scheme income
  • DET 26/02: Declaration that the February 2026 severe weather event is an emergency event for the purposed of family scheme income
  • NSC 2026: National Stand Costs for Specified Livestock Determination 2026

Product rulings

  • BR Prd 25/07: New Zealand Bloodstock Finance and Leasing Limited
  • BR Prd 25/08: Northride New Zealand Limited

Technical decision summary

  • TDS 26/01: Opening value of FIF income calculation