TIB index based from the NZ Tax Information Bulletin - kwister.net
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14:56:59
04 Apr 2025
14:56:59
04 Apr 2025
TIB index based from the NZ Tax Information Bulletin - kwister.net
SL2023/1 – Order in Council – Tax Administration (January Cyclone Event) Order 2023
The Tax Administration (January Cyclone Event) Order 2023 came into force on 26 January 2023. The Order declares the January Cyclone Event to be an emergency event for the purpose of section 183ABA of the Tax Administration Act 1994. The Order expires and is revoked on 31 March 2023.SL2023/3 – Order in Council – Tax Administration (January Flood Events) Order 2023
The Tax Administration (January Flood Events) Order 2023 came into force on 8 February 2023. The order declares the January Flood Events to be an emergency event for the purpose of section 183ABA of the Tax Administration Act 1994. The order expires and is revoked on the close of 30 April 2023SL2023/10 – Order in Council – Tax Administration (February Cyclone Event) Order 2023
The Tax Administration (February Cyclone Event) Order 2023 came into force on 20 February 2023. The Order declares the February Cyclone Event (Cyclone Gabrielle) to be an emergency event for the purpose of section 183ABA of the Tax Administration Act 1994. The order expires and is revoked on the close of 30 June 2023.FDR 2023/01 – A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method (Units in the Plato Global Macro Equity Fund– Class Z)
Any investment by a New Zealand resident investor in units in the Plato Global Macro Equity Fund– Class Z, to which none of the exemptions in section EX 29 to 43 of the Income Tax Act 2007 apply, is a type of attributing interest for which the investor may use the Fair Dividend Rate method to calculate Foreign Investment Fund income for the interest.IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007
This statement sets out the Commissioner’s approach to applying section BG 1 of the Income Tax Act. The statement also explains how the Commissioner, under s GA 1, may counteract any tax advantage that a person obtains from or under a tax avoidance arrangement. The statement is also relevant to the general anti-avoidance provision in the Goods and Services Tax Act 1985 (s 76). The statement replaces IS 13/01.IS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Introduction
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 2 The purpose of s BG 1 and Ben Nevis (SC)
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 3 Interpretation and application of specific provisions
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 4 Meaning of "arrangement"
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 5 Meaning of "tax avoidance arrangement"
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 6 Parliamentary contemplation test
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 7 Commercial and economic reality of an arrangement
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 8 Applying s BG 1
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 9 Counteracting the tax advantage
Categories: avoidance, tax-avoidanceIS 23/01: Tax avoidance and the interpretation of the general anti-avoidance provisions sections BG 1 and GA 1 of the Income Tax Act 2007 - Part 10 Other issues
Categories: avoidance, tax-avoidanceQB 23/01: Income tax: scenarios on tax avoidance – 2023 No 1
This Question we've been asked (QWBA) is one of two items that updates tax avoidance scenarios from earlier QWBAs that have become outdated. The earlier QWBAs were based on the Commissioner’s statement on tax avoidance published in 2013, IS 13/01.QB 23/02: Income tax: scenarios on tax avoidance – 2023 No 2
This Question we’ve been asked (QWBA) is one of two items that updates tax avoidance scenarios from earlier QWBAs that have become outdated. The earlier QWBAs were based on the Commissioner’s statement on tax avoidance published in 2013, IS 13/01.TDS 22/22: Extra pay period write-off
Income tax: Is the Taxpayer entitled to a partial write-off of their final tax liability?