TIB index based from the NZ Tax Information Bulletin - kwister.net
Category covid19
Current Time (NZ)
09:31:49
20 May 2024
09:31:49
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category covid19
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - DEPRECIATION DEDUCTIONS FOR NON-RESIDENTIAL BUILDINGS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - DEPRECIATION DEDUCTIONS FOR NON-RESIDENTIAL BUILDINGS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - INCREASE IN THE PROVISIONAL TAX THRESHOLD |
| Volume 32 issue 005 | INCREASE IN THE LOW-VALUE ASSET WRITE-OFF THRESHOLD |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - INCREASE IN THE PROVISIONAL TAX THRESHOLD |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - RESEARCH AND DEVELOPMENT TAX CREDITS - BROADER ACCESS TO REFUNDS |
| Volume 32 issue 005 | INCREASE IN THE LOW-VALUE ASSET WRITE-OFF THRESHOLD |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - INFORMATION SHARING |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - RESEARCH AND DEVELOPMENT TAX CREDITS - BROADER ACCESS TO REFUNDS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - REMOVAL OF HOURS-TEST FROM THE IN-WORK TAX CREDIT |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - WORKING FOR FAMILIES TAX CREDITS ENTITLEMENT FOR EMERGENCY BENEFIT RECIPIENTS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - USE OF MONEY INTEREST REMISSION |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - GST ON COVID-19 RELATED SOCIAL ASSISTANCE PAYMENTS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - INFORMATION SHARING |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - REMOVAL OF HOURS-TEST FROM THE IN-WORK TAX CREDIT |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - WORKING FOR FAMILIES TAX CREDITS ENTITLEMENT FOR EMERGENCY BENEFIT RECIPIENTS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - GST ON COVID-19 RELATED SOCIAL ASSISTANCE PAYMENTS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - WINTER ENERGY PAYMENT |
| Volume 32 issue 005 | Determination EE002: Payments to employees for working from home costs during the COVID-19 pandemic |
| Volume 32 issue 005 | Determination EE002: Payments to employees for working from home costs during the COVID-19 pandemic |
| Volume 32 issue 006 | COV 20/01: Variation to section HB 13(3)(b) of the Income Tax Act 2007 |
| Volume 32 issue 006 | COV 20/01: Variation to section HB 13(3)(b) of the Income Tax Act 2007 |
| Volume 32 issue 006 | COV 20/02: Variation to section EI 1 of the Income Tax Act 2007 |
| Volume 32 issue 006 | COV 20/03: Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period |
| Volume 32 issue 006 | COV 20/02: Variation to section EI 1 of the Income Tax Act 2007 |
| Volume 32 issue 006 | COV 20/04: Variation in relation to s DB 31 Income Tax Act 2007 to extend time for writing off bad debts |
| Volume 32 issue 006 | COV 20/03: Variation of the application of s 15D(2) Goods and Services Tax Act 1985 to extend time to make an application to change GST taxable period |
| Volume 32 issue 006 | COV 20/04: Variation in relation to s DB 31 Income Tax Act 2007 to extend time for writing off bad debts |
| Volume 32 issue 006 | COV 20/05: Variation in relation to s RP 17B(4) of the Income Tax Act 2007 to extend time for tax pooling transfers |
| Volume 32 issue 007 | COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 |
| Volume 32 issue 007 | COVID-19 Response (Taxation and Other Regulatory Urgent Measures) Act 2020 |
| Volume 32 issue 007 | COVID-19 Response (Further Management Measures) Legislation Act 2020 |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Loss carry-backs |
| Volume 32 issue 007 | COVID-19 Response (Further Management Measures) Legislation Act 2020 |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Administrative flexibility |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Loss carry-backs |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Small Business Cashflow Scheme |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Administrative flexibility |
| Volume 32 issue 007 | Tax Administration (Write Off Amount) Order 2020 |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - COVID-19 New Zealanders Stranded Overseas Support Ministerial welfare programme |
| Volume 32 issue 007 | COVID-19 Response Acts 2020 - Small Business Cashflow Scheme |
| Volume 32 issue 007 | COV 20/06: Variation to section EI 1 of the Income Tax Act 2007 |
| Volume 32 issue 007 | Tax Administration (Write Off Amount) Order 2020 |
| Volume 32 issue 007 | COV 20/07: Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R&D loss tax credits |
| Volume 32 issue 007 | COV 20/08: Variation in relation to the definition of @finance lease@ in s YA 1 of the Income Tax Act 2007 |
| Volume 32 issue 007 | COV 20/06: Variation to section EI 1 of the Income Tax Act 2007 |
| Volume 32 issue 007 | COV 20/07: Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R&D loss tax credits |
| Volume 32 issue 007 | BR PUB 20/06: Income Tax and Goods and Services tax - Director@s liability and the COVID 19 @safe harbour@ in schedule 12 to the Companies Act 1993 |
| Volume 32 issue 007 | COV 20/08: Variation in relation to the definition of @finance lease@ in s YA 1 of the Income Tax Act 2007 |
| Volume 32 issue 007 | BR PUB 20/06: Income Tax and Goods and Services tax - Director@s liability and the COVID 19 @safe harbour@ in schedule 12 to the Companies Act 1993 |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Remedial amendment to administrative flexibility |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Remedial amendment to administrative flexibility |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Amendments in support of R&D loan scheme |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Use of money interest remission on terminal tax |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Amendments in support of R&D loan scheme |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Grace periods for the in-work tax credit |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Use of money interest remission on terminal tax |
| Volume 32 issue 008 | COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020 - Grace periods for the in-work tax credit |
| Volume 32 issue 008 | Determination EE002A: Variation to Determination EE002 - Payments to employees for working from home costs during the COVID-19 pandemic |
| Volume 32 issue 008 | Determination EE002A: Variation to Determination EE002 - Payments to employees for working from home costs during the COVID-19 pandemic |
| Volume 32 issue 009 | COV 20/10: Variation to section 68CB(2) of the Tax Administration Act 1994 |
| Volume 32 issue 009 | COV 20/10: Variation to section 68CB(2) of the Tax Administration Act 1994 |
| Volume 34 issue 001 | The COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 6) 2021 |
| Volume 34 issue 001 | The COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 6) 2021 |
| Volume 34 issue 001 | The COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 7) 2021 |
| Volume 34 issue 001 | The COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order (No 7) 2021 |
| Volume 34 issue 002 | Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 |
| Volume 34 issue 002 | Taxation (COVID-19 Support Payments and Working for Families Tax Credits) Act 2021 |
| Volume 34 issue 003 | Tax Administration (Financial Statements—Domestic Trusts) Order 2022 |
| Volume 34 issue 003 | Tax Administration (Extension of Power to Disclose Information Relating to COVID-19 Response) Order 2022 |
| Volume 34 issue 003 | COV 22/01: Variation to section EI 1 of the Income Tax Act 2007 |
| Volume 34 issue 003 | Taxation (Extension of COVID-19 Interest Remission) Order 2022 |
| Volume 34 issue 003 | COV 22/02: Variation to section HB 13(3)(b) of the Income Tax Act 2007 |
| Volume 34 issue 003 | Tax Administration (Extension of Power to Disclose Information Relating to COVID-19 Response) Order 2022 |
| Volume 34 issue 003 | COV 22/04: Variation to section FN 7(5) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/05: Variation to section HC 6 of the Income Tax Act 2007: Beneficiary income |
| Volume 34 issue 003 | COV 22/06: Variation to s YD 1(3) and (5) of the Income Tax Act 2007: Residency of natural persons |
| Volume 34 issue 003 | COV 22/01: Variation to section EI 1 of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/07: Variation to day test for visitors to New Zealand in s CW 19 of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/02: Variation to section HB 13(3)(b) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/09: Variation to day test for non-resident contractors in s RD 8(1)(b)(v) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/03: Variation in relation to s DB 31 of the Income Tax Act 2007 to extend time for writing off bad debts |
| Volume 34 issue 003 | COV 22/04: Variation to section FN 7(5) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/12: Variation to section YD 1(5) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/05: Variation to section HC 6 of the Income Tax Act 2007: Beneficiary income |
| Volume 34 issue 003 | COV 22/14: Variation to section RC 15 of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/06: Variation to s YD 1(3) and (5) of the Income Tax Act 2007: Residency of natural persons |
| Volume 34 issue 003 | COV 22/07: Variation to day test for visitors to New Zealand in s CW 19 of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/08: Variation to day test for non-resident crew members in s CW 21 of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/09: Variation to day test for non-resident contractors in s RD 8(1)(b)(v) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/12: Variation to section YD 1(5) of the Income Tax Act 2007 |
| Volume 34 issue 003 | COV 22/14: Variation to section RC 15 of the Income Tax Act 2007 |
| Volume 34 issue 004 | Order in Council - Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022 |
| Volume 34 issue 004 | Order in Council - Tax Administration (Extension of Period of Relief for Certain Disposals of Trading Stock) Order 2022 |
| Volume 34 issue 004 | Order in Council - COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order (No 2) 2022 |
| Volume 34 issue 004 | Order in Council - COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order (No 2) 2022 |
| Volume 34 issue 005 | INCOME TAX REMEDIALS - Alignment of ICA provisions relating to tax pooling |
| Volume 34 issue 005 | OTHER REMEDIALS - Extending use of money interest relief during COVID-19 |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Whether the cost has a relationship with the way the business earns its income |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - General deductibility principles for costs incurred by a business |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Whether any limitations to deductibility apply |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Deductibility of specific types of costs |
| Volume 34 issue 005 | OTHER REMEDIALS - Non-active estates return filing |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Contract and legal costs |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Assets and equipment |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Repairs and maintenance expenditure |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Premises expenses |
| Volume 34 issue 005 | COV 22/17: Variation in relation to ss HM 25(3)(a) and HM 72(2)(b) of the Income Tax Act 2007 (PIE exit rules) |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Whether the cost has a relationship with the way the business earns its income |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - General deductibility principles for costs incurred by a business |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Whether any limitations to deductibility apply |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Deductibility of specific types of costs |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Costs for relocating employees# paying retainers or providing accommodation |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Contract and legal costs |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Assets and equipment |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Repairs and maintenance expenditure |
| Volume 34 issue 005 | IS 22/01: Income Tax – deductibility of costs incurred due to COVID-19 - Premises expenses |
| Volume 34 issue 007 | COV 22/18: Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R&D loss tax credits |
| Volume 34 issue 007 | COV 22/19: Variation to section 68CB(2) of the Tax Administration Act 1994 |
| Volume 34 issue 007 | COV 22/18: Variation in relation to s 70C of the Tax Administration Act 1994 to extend deadline for filing statements in relation to R&D loss tax credits |
| Volume 34 issue 007 | COV 22/19: Variation to section 68CB(2) of the Tax Administration Act 1994 |
| Volume 34 issue 009 | Order in Council – The Tax Administration (COVID-19 Response Variations) Order 2022 |
| Volume 34 issue 009 | Order in Council – The Tax Administration (COVID-19 Response Variations) Order 2022 |
| Volume 34 issue 011 | COV 22/20: Variation to section 68CB(2) of the Tax Administration Act 1994 |
| Volume 34 issue 011 | COV 22/20: Variation to section 68CB(2) of the Tax Administration Act 1994 |