TIB index based from the NZ Tax Information Bulletin - kwister.net

TIB index based from the NZ Tax Information Bulletin - kwister.net
 Current Time (NZ)
14:27:17
08 May 2024

A

abatement-formula

abuse-of-process

abusive-tax-position

acc-attendant-care-payments

acc-weekly-compensation

access-to-justice

accident-compensation-corporation

accomodation-short-stay

accountancy-fees

accounting-income-method

accounting-income-method-(aim)

accounting-records

acquisition-date

active-business-test

adjusted-net-income

administration-costs

advance-pricing-agreement

agreed-methods-of-apportionment-and-adjustment

airport-international-airline-operators

airport-operators

amalgamated-company

animal-bloodstock

animal-breeding

approved-issuer-levy

arguable-defence

assessable-income

assessment-backdated

assessment-electronic

asset-buildings-with-prefabricated-stressed-skin-insulation-panels

asset-depreciable

asset-forfeiture

asset-frost-fan-(mobile)

asset-gas-detectors

asset-hose-lay-flat

asset-hydroelectric-powerhouses

asset-management

asset-mixed-use

asset-portable-fencing

asset-potato-cool-stores

asset-rail-passenger-service-electric-multiple-units

asset-stabilised-turf-system

associated-person

attorney-general

attributable-income

attributing-interest

attribution-of-income

audit-working-papers

australian-stock-exchage-(asx)

australian-unit-trust

authority-to-act

automatic-exchange-of-information-(aeoi)

available-subscribed-capital

B

bank-account-group

banks-capital-adequacy

base-erosion-and-profit-shifting-(beps)

base-price-adjustment

base-price-adjustment-(bpa)

bench-top-pizza-oven

beneficiary-income

black-hole-expenditure

board-of-trustees`

boarding-service-provider

branch-mismatch-rule

breeding-bloodstock

bright-line-test

building-commercial

building-non-residential

business-activity

business-continuity

business-expenditure

business-lending

business-losses

C

canterbury-earthquake

capital-account

capital-contribution

capital-expense

capital-gain-tainted

capital-raising-costs

carbon-emmissions

case-brian-cyril-rowell

case-kaur-v-tra-and-cir-[2023]-nzhc-2748

cash-basis-persons

casual-agricultural-income

centre-of-management

certificate-exemption-rlwt

certificate-of-compliance

certificate-rwt-exemption

certificates-of-compliance

cessation-of-business

cfc-income-attributed

cfc-test-grouping-rule

challenge-deemed-withdrawn

charitable-credits

charitable-donation

charitable-gift

charitable-organisation

charities-register

child-dependent

child-support-backdated

childcare-provider

client-privilege

closely-held-companies

co-operative-company

community-housing

companies-group-of

company-close-company

company-register

company-restoration

company-shane-warner-builders-limited

comparative-value-method

computer-software

confidentiality

consolidated-group

construction-project

consumer-price-index

contract-for-services

contract-milkers

contractor-independent

controlled-foreign-company-(cfc)

controlled-foreign-country

convertible-note

convertible-notes

cost-of-living-payments

council-(regional)

countering-financing-terrorism-regulators

country-peoples-republic-of-china

court-of-appeal

covid19-protection-framework-red-setting

covid19-resurgence-support-payments-scheme

covid19-support-payments-scheme

cpi-consumers-price-index

credit-contract

credit-reporting-agency

cross-border-business-to-business-neutrality-remedial-amendments

crs-applied-standard

crs-reporting-standard

cyclone-gabrielle

D

data-collection

data-collection-bulk

dc-car-charging-station

de-facto-partner

debt-capitalisation

debt-cross-border

debt-forgiveness

debtor-initiated-payments

deed-of-company-arrangement-(doca)

deemed-acceptance

deemed-dividend

deemed-income-rule

deemed-rate-of-return

default-assessment

define-110-percent-worldwide-debt-test

define-anything-occurring-on-liquidation

define-as-soon-as-reasonably-practicable

define-associated-persons

define-attribution-of-income

define-building

define-charitable-gift

define-charitable-or-other-public-benefit-gift

define-commercial-dwelling

define-complying-trust

define-consideration

define-consolidated-loan-balance

define-consumable-aids

define-cost-of-a-fif-interest

define-custodial-parent

define-development

define-disposition-of-property

define-distantly-taxable

define-due-and-payable

define-dwelling

define-election-period

define-excessive-profits-or-losses

define-excessive-remuneration

define-family-scheme-income

define-finance-lease

define-financial-assistance

define-fishing-quota

define-hire-purchase

define-hire-purchase-agreement

define-input-tax

define-input-tax-for-asset

define-interest

define-large-multinational-group

define-life-insurance-contract

define-loan-balance

define-market-value

define-materially-different

define-net-adjusted-income

define-offshore-rlwt-person

define-offshore-rlwt-persons

define-other-revenues

define-permit-area

define-petroleum-exploration-expenditure

define-petroleum-permit

define-project-of-limited-duration

define-proscribed-question

define-provisional-tax

define-public-gift

define-real-property

define-receiving-carer

define-remuneration

define-research-and-development

define-resident

define-response-period

define-safe-harbour

define-salary-or-wages

define-secondhand-goods

define-settlement

define-shareholder-descision-making-right

define-significant-expenditure

define-start-tax-type

define-student-loan-repayment-holiday

define-student-loan-temporary-repayment-suspension

define-tax-charity

define-taxable-activity

define-temporary-basis

define-the-distantly-taxable-goods-rules

define-transfer-of-company-value

define-transfer-of-value

define-transitional-resident

define-trust-rules

define-voting-interests

define:-start-tax-type

definition-nominated-persons

definition-representatives

depreciation-clawback

depreciation-elections

depreciation-hydrofraise-rigs

depreciation-rate

depreciation-recovery

digital-service-provider

disability-support-payment

discovery-obligation

discovery-orders

discretionary-trust

disputes-process

disputes-resolution

distantly-taxable-goods

dividend-foreign

dividend-franked

domestic-maintenance

domestic-reverse-charge

donation-tax-credit

donee-organisation

donee-status-overseas

double-taxation

double-taxation-agreement

dwelling-commercial

E

early-payment-discount

earthquake-kaikoura-(2016)

education-centre

education-scholarship

election-day-income

electronic-sales-suppression-tools-(ess-tools)

emergency-benefit

emmissions-programme

employee-entitlement-fund

employee-indemnity-fund

employee-share-scheme

employees-relocating

employees-retaining

employees-work-from-home

employer-non-resident

environmental-restoration-account

equity-subordinated-notes

evidence-admissibility

exceptional-circumstances

exchange-bills-of

expenses-feasibility

expenses-maintenance

expenses-premises

extension-of-ird-timeframes

extension-of-time

extension-of-time-legal

F

factual-review-process

fair-dividend-rate-method

fair-value-method

family-dispute-resolution-act

family-tax-credit

fif-cost-method

filing-frequency

filing-frequency-six-monthly

financial-accounts

financial-arrangement

financial-arrangement-rules

financial-institution

financial-lease

financial-reporting

financial-reporting-method

financial-service

financial-services

financial-statements

financial-support

fire-and-emergency-volunteer

fishing-crew-foreign

foreign-account-tax-compliance-act-(fatca)-usa

foreign-account-tax-compliance-act-(usa)

foreign-company

foreign-currency

foreign-dividends

foreign-education-organisation

foreign-exchange

foreign-investment-fund-(fif)

foreign-investment-fund-(fif)-calculation-method

foreign-tax-credit

foreign-tax-credit-(ftc)

forests-amendment-act-2004

fringe-benefit-tax

fringe-benefit-tax-low-interest-loans

functus-officio

funding-agreement

funding-agreement-individual

funding-overseas

G

gift-unconditional-gift

goods-and-services

goods-and-services-tax

goods-and-services-tax-exempt

goods-and-services-tax-exempt-supplies

goods-and-services-tax-input-credits

goods-and-services-tax-input-tax-deductions

goods-and-services-tax-ratio-method

goods-and-services-tax-registration

goods-and-services-tax-supplies

goods-and-services-tax-taxable-activity

goods-and-services-tax-taxable-period

goods-and-services-tax-zero-rated

government-department-customs

government-department-ministry-of-social-development

government-grant

grants-and-subsidies

gross-carelessness

gst-on-remote-services-and-zero-rating-of-arranging-services

H

hague-convention

hearing-authority

home-loan-accounts

home-loan-offset

horse-racing-syndicate

hurt-and-humiliation

hybrid-payment-rule

I

immigration-border

imputation-account

imputation-credit

imputation-credit-account-(ica)

imputation-group

in-work-tax-credit

in-year-approval

incapacitated-persons

incentive-scheme

income-adjustment-(negative)

income-assessable

income-attribution

income-beneficiary

income-deductibility-of-costs

income-earning-activity

income-employment

income-equalisation-deposit

income-equalisation-scheme

income-excluded

income-overseas

income-replacement-payment

income-tax-assessment

income-tax-deductions

income-tax-timing-of-deductions

income-tested-benefit

income-undisclosed

increased-costs

indemnity-costs

independent-earner-tax-credit

industry-screen-production

information-disclosure

information-exchange

information-sharing

infringement-fees

input-deduction

input-tax-deductions

instalment-arrangement

insurance-accident

insurance-contracts

insurance-income-protection

insurance-loss-of-earnings

insurance-policies

insurance-proceeds

insurance-sickness

integrity-measures

intellectual-property

inter-corporate-dividend-exemption

interest-(uomi)

interest-cancel

interest-deductability

interest-deductions

interest-expenses

interest-limitation

interest-of-other-amount-whatever

interest-on-related-party-lending

interim-payment

interlucutory-application

international-financial-reporting-standards-(ifrs)

international-tax-disclosure-exemption

international-tax-disclosure-exemption-itr29

interpretation-statement

interpretation-statements

investment-income

investment-portfolio

J

judicial-review

jurisdiction-protest

K

kainga-ora-homes-and-communities

kilometre-rates

kiwisaver-employer-contributions

kiwisaver-provider

L

labour-hire-firm

land-acquisition-date

land-permanent-easement

land-residential

land-subdivision

land-tainting-rules

large-multinational-groups

late-payment-penalties

lease-perpetual

lease-surrender

leasehold-estate

legal-civil-proceedings

legal-criminal-proceedings

license-to-use-land

life-insurance-premium

life-shortening-condition

limited-partnership

limited-partnership-australia

local-authority

look-through-company

look-through-company-debt-remission

look-through-company-deduction-limitation-rule

look-through-company-eligibility-criteria

look-through-company-entry-tax

look-through-company-foreign-income-restrictions

look-through-company-transitional-rule

loss-attributing-qualifying-company

loss-carry-back

loss-carry-forward

loss-limitation-rule

low-value-asset

M

mailbox-service

maladministration

management-services

maori-authority

maori-authority-account

maori-sovereignty

marketable-securities

master-services-agreement-(msa)

minimum-family-tax-credit-(mftc)

minister-religion

ministry-of-education

mixed-use-asset

mixed-use-asset-rule

money-laundering

mortgage-offset

mortgage-offset-banking-product

movie-production

multilateral-instrument-(mli)

mutuality-of-interest

N

name-suppression

national-average-market-value

national-standard-cost

national-standard-costs-for-specified-livestock

natural-disaster

natural-justice

natural-meaning

new-zealand-emissions-trading-scheme

new-zealand-resident

new-zealand-resident-partner

new-zealand-stock-exchange-(nzx)

nominated-person

non-attributing

non-resident-aircraft-operators

non-resident-contractors

non-resident-entertainer

non-resident-sportsperson

non-resident-supplier

non-resident-withholding-tax

non-resident-withholding-tax-(nrwt)

notice-notice-of-assessment

notice-notice-of-claim

notice-notice-of-proposed-adjustment-(nopa)

notice-notice-of-response-(nor)

notice-of-defence

notice-of-proposed-adjustment

notice-pursuit-of-claim

notice-to-furnish-information

notional-single-person

nz-alternative-market-exchange-(nzax)

O

office-of-the-chief-tax-counsel

offshore-branch-exemption

offshore-oil-rig

offshore-unitholders

ongoing-daily-care

online-services

order-in-council

ordinary-meaning

overseas-entity

overseas-income

overseas-travel-costs

P

paid-parental-payment

parental-tax-credit

partnership-general-partnership

partnership-limited-partnership

partnership-public-private

passport-application-process

pay-as-you-earn-(paye)

paye-as-you-earn-(paye)

paye-as-you-go-(paye)

paye-on-shareholder-employee-salaries

payment-in-lieu

payment-of-principal

payment-service-provider

payments-stakes

penalty-criminal

penalty-grace-period

penalty-late-payment

penalty-shortfall

permanent-place-of-abode

personal-property-securities-act

personal-services

personal-tax-summary

petroleum-mining-tax-rules

petroleum-rules

portfolio-investment-entity-(pie)

position-necessary-to-preserve

power-of-appointment

power-of-removal

prescribed-investor-rate

presumptive-bias

primary-sector-recovery-policy

pro-rata-payment

profit-shifting

progress-payment

promoter-penalty-legislation

property-commercial

property-farmland

property-intangible

property-investment

property-lifestyle-block

property-rental

property-residential

property-residential-land

provisional-tax

public-authority

public-private-partnership

public-private-partnership-agreement

purchase-option

Q

qualifying-companies-continuity-of-ownership

qualifying-companies-ex-qualifying-companies-and-inter-corporate-dividend-exemption

quantification-rule

R

r&d-pilot-scheme

rates-amortisation

reasonable-care

received-in-time

reciprocal-agreement

region-auckland

region-bay-of-plenty

region-canterbury

region-gisborne

region-hawkes-bay

region-northland

region-wairoa-district

registered-person

reinsurance-contracts

remission-interest

remote-services

removal-strike-off

rental-property

rental-property-expenses

repairs-and-maintenance

reportable-jurisuction

research-and-development

research-provider

residency-183-day-rule

residency-325-day-rule

residency-beneficiary-residence

residency-changes-in-residence

residency-day-count-rule

residency-dual-resident-companies

residency-government-service-rule

residency-permanent-place-of-abode

residency-relevance-of-double-taxation-agreements

residency-residence-and-trusts

residency-residence-of-foreign-companies

residency-residence-of-natural-persons-(individuals)

residency-status

residency-transitional-resident-rules

residency-trustee-residence

resident-withholding-tax-(rwt)

resident-withholding-tax-rwt-on-dividends

residential-home

residential-land-withholding-tax-(rlwt)

resource-consent

response-period

restructured-debt-deed-(rdd)

retention-money

retention-of-records

retiremenmt-village

retirement-commissioners-2016-review

retirement-village

return-amemdment

return-supplementary

revenue-account

revenue-receipt

reverse-hybrid-payment-rule

russell-template

S

safe-harbour-percentage

salary-and-wages

schedular-income

schedular-payment

scholarships-pacific-education-fund-(pef)

scholarships-tuli-takes-flight-scholarship

seasonal-workers

secondhand-goods

security-for-costs

seismic-assessment

serious-fraud-office

serious-hardship

services-remote

settlement-agreement

settlement-payment

share-incentive-scheme

share-purchase-agreement

share-purchase-scheme-account

shareholder-continuity

shareholder-current-account

shareholder-employee

shareholder-employee-salary-paye

shareholder-loan-account

shares-cooperative-control

shares-government-owned

shares-investment

shares-ordinary

shortfall-penalty

six-monthly-filing

small-business-cashflow-scheme

small-business-person

solicitor-privilege

special-home-ownership-account

special-tax-code

spreading-method

square-metre-rate

standard-cost-amounts

standard-practice-statement

statememnt-of-position

statement-of-position

statement-of-position-(sop)

statutory-demands

statutory-notice

stay-proceedings

strike-out-application

student-loan-contact-person

student-loan-overseas

student-loan-repayment-threshold

substituting-debenture-rule

summary-judgment

superannuation-fund

supply-multiple

T

tax-council-office

tax-sparing-credits

taxable-activity

taxable-activity-hobby

taxable-benefit

taxable-bonus-issue

taxable-payment

taxation-review-authority

taxpayer-privacy

telecommunication

tertiary-institution

tertiary-students

thin-capitalisation

timber-spread-back

transfer-pricing

trust-complying

trust-non-qualifying

trust-oasis-charitable-trust

trust-qualifying

two-trees-global-equity-macro-fund

U

ulteriot-purpose

unacceptable-tax-position

unclaimed-funds

underestimation-penalty

understated-income

unexplained-amounts

unincorporated-body

unregistered-person

use-of-money-remission

V

vehicle-business-use

veteran-surviving-spouse

veterans-support-act

video-production

visitors-to-new-zealand

voidable-transaction

voluntary-compliance

voluntary-disclosure

voting-interest

W

weathertight-homes-resolution-services-act-2006

weathertightness-payments

wfftc-cross-year

wfftc-entitlement-period

wfftc-family-credit-abatement-rate

winding-up-trust

withholding-rate

withholding-tax

witness-expenses

working-for-families

working-for-families-tax-credits

worldwide-income

X

Y

Z

Checked: 11 Dec 2021