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Proposed temporary closure of the eastern Coromandel coast to the harvest of scallops
Ngāti Hei Trust has requested a temporary closure to the eastern Coromandel scallop fishery. We want your feedback about the request.
ED0229: Tax Depreciation Rates for brake test rollers
This determination sets depreciation rates for brake test rollers used in the ordinary course of business.
PUB00383: GST – How do the compulsory zero-rating of land rules apply to transactions involving commercial leases?
Section 11(8D) of the Goods and Services Tax Act 1985 contains the compulsory zero-rating of land rules for commercial leases. This draft QWBA explains how s 11(8D) operates.
PUB00405: Income tax – tax treatment of cryptoassets received from an airdrop
The use of cryptoassets and distributed ledger technology (e.g. blockchain) is becoming increasingly common. As a result, Inland Revenue has been asked to clarify the tax treatment of various types of cryptoasset transactions and arrangements. This item addresses the income tax consequences of receiving cryptoassets from an airdrop.
PUB00405: Income tax – tax treatment of cryptoassets received from a hard fork
The use of cryptoassets and distributed ledger technology (e.g. blockchain) is becoming increasingly common. As a result, Inland Revenue has been asked to clarify the tax treatment of various types of cryptoasset transactions and arrangements. This Question We’ve Been Asked addresses the income tax consequences of receiving cryptoassets from a hard fork.
PUB00361: Income tax and GST – Treatment of meal expenses
This statement covers the income tax and GST treatment of meal expenses incurred by self-employed persons. It also discusses the treatment of meal allowances paid to employees to illustrate the differences with the treatment of self-employed persons, and also the treatment of entertainment expenditure for the same reason.
Review of requirements for exporting consignments of bee products weighing 2 kilograms or less
New Zealand Food Safety is reviewing requirements in the Animal Products Notice: General Export Requirements for Bee Products (GREX). The review is related to consignments of bee products weighing less than or equal to 2 kilograms where an official assurance is not required.
PUB00393: Income tax and GST – deductions for businesses disrupted by the COVID-19 pandemic
This interpretation statement considers whether a business can claim an income tax deduction for expenditure or loss incurred where the business has downscaled or stopped operating because of the COVID-19 pandemic. The statement also briefly considers the GST implications of these events.
PUB00365: Content creators – tax issues
This interpretation statement provides guidance to taxpayers and tax agents to help online gamers, streamers, bloggers, influencers, artists, makers and other online content creators to understand and meet their income tax obligations.
Proposals for regulating organic businesses in the primary sector
Your feedback will help us understand the impacts of the proposals and identify potential changes to ensure they work effectively.
Proposed new import health standard for research samples (excluding animal and human samples)
From 30 March to 14 May 2021, Biosecurity New Zealand invites comment on a proposed new import health standard for research samples (excluding animal and human samples).