TIB - December 2021

New Legislation

• The COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 4) 2021
• The COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 5) 2021

Ruling

BR Prd 21/06: Kiwibank Limited

Determination

COV 21/05: Variation to section 68CC(3) of the Tax Administration Act 1994

Legal decisions - case summaries

CSUM 21/10 - Land development - tax evasion

Technical decision summaries

• TDS 21/01: GST: Non-profit body claiming input tax deductions
• TDS 21/02: GST – Eligibility to input tax deductions
• TDS 21/03: Liability for shortfall penalties
• TDS 21/04: GST – Undisclosed cash sales and liability for shortfall penalties