Tax Information Bulletin - October 2026

The Privacy (Information Sharing Agreement between Inland Revenue and Ministry of Business, Innovation, and Employment) Order 2026 and the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act Commencement Order 2026 give effect to an approved information sharing agreement between Inland Revenue and the Ministry of Business, Innovation, and Employment. Both Orders come into force on 1 October 2026.

These regulations incorporate into New Zealand law a new double tax agreement between New Zealand and the Republic of Croatia. These regulations come into force on 24 September 2026.

These regulations incorporate into New Zealand law a new double tax agreement between New Zealand and the Republic of Slovenia. These regulations come into force on 24 September 2026.

This item summarises a private ruling that considered the transfer of assets between group companies as part of a restructure and the carry forward and use of losses of the recipient company after the restructure.

This item summarises a private ruling about whether a trust was a complying trust under s HC 10(1).

This item summarises an adjudication that considered the GST registration and deregistration of a Taxpayer in the context of property sales.

This item summarises an adjudication about the deductibility of forestry expenditure.

This item summarises an adjudication that considered the validity of a taxpayer’s Notice of Proposed Adjustment (NOPA), a PAYE deduction from a remedial payment of holiday pay and the allocation of income and terminal tax for the remedial payment.