TIB index based from the NZ Tax Information Bulletin - kwister.net
Current Time (NZ)
14:41:05
04 Apr 2025
14:41:05
04 Apr 2025
TIB index based from the NZ Tax Information Bulletin - kwister.net
EE004: Tax treatment of reimbursing payments made to employees who work from home and/or payments made for an employee's use of personal telecommunications tools and/or usage plans in their employment'
This determination applies to relevant payments made by employers from 1 April 2023. Amounts an employer pays to an employee to reimburse that employee for costs they incurred in connection with their employment are taxable in the employee’s hands unless the payment is exempted by the provisions of s CW 17DET 23/01: Amortisation Rates for Landfill Cell Construction Expenditure
This Determination sets out the amortisation rates for landfill cell construction expenditure as determined by the Commissioner of Inland Revenue. It is made pursuant to section 91AAN of the Tax Administration Act 1994. The Determination applies to taxpayers, who meet the criteria under section DB 46 of the Income Tax Act 2007 and have incurred landfill cell construction expenditure in an income year starting on or after 1 April 2022. Its application may be supplemented or amended by supplementary Determinations pursuant to section 91AAN(6) of the Tax Administration Act 1994.AE 23/01: Participating jurisdictions for the CRS applied standard
New Zealand’s list of participating jurisdictions made by determination under section 91AAU of the Tax Administration Act 1994 for the purposes of the CRS applied standard and associated requirements under Part 11B of the Tax Administration Act 1994 has been amended with effect from the 1st of April 2023QB 23/03: Income Tax - Donation tax credits and payments made by parents to childcare centres
When will a parent's payment to their child’s childcare centre qualify for a donation tax credit?QB 23/04: Goods and Services Tax - Payments made by parents to childcare centres
When is a parent's payment to their child's childcare centre subject to GST?TDS 23/02: Assessability of unexplained amounts, interest deductions and shortfall penalties
Categories: assessable-income, interest-deductions, shortfall-penalty, unexplained-amountsTDS 23/03: Income tax: Timing of income and expenditure
Income tax: When did the Taxpayer derive the maintenance component of the lease income? When was the Taxpayer entitled to deduct the maintenance expenditure?