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Review of the Resource Management (Infringement Offences) Regulations 1999
The Ministry for the Environment wants to hear from you about our proposed options for changing the infringement fines.
Defence Policy Review
Last year the Government commissioned a Defence Policy Review, which is a chance for us to take a look at our defence strategy and ensure that New Zealand’s defence policy, strategy, and planned capability investments remain fit for purpose. Have your say to help shape the role of defence for our future.
Proposed regulations for the Biosecurity (Information for Incoming Passengers) Amendment Act 2022
The Biosecurity (Information for Incoming Passengers) Amendment Act 2022 will require commercial airline and maritime vessel operators with 20 or more passengers (excluding crew) to provide biosecurity information to passengers arriving in New Zealand. Many carriers, if not all, are already doing this voluntarily. MPI is inviting comments on proposals for the supporting regulations.
NZ Geographic Board place name consultation
The New Zealand Geographic Board Ngā Pou Taunaha o Aotearoa invites submissions on a proposal to alter Kamo to Te Kamo for the suburb approximately 5km north-northwest of Whangārei CBD. Submissions are also invited on the most appropriate extent (boundaries) of the suburb.
NZ Geographic Board place name consultation
The New Zealand Geographic Board Ngā Pou Taunaha o Aotearoa invites submissions on a proposal to alter the unofficial recorded name Russell to Kororāreka for the small township in the Bay of Islands.
PUB00356: GST – Registered members of unregistered unincorporated bodies
We have released this 'Question we've been asked' and it considers whether a member of an unincorporated body who is registered for GST can claim input tax deductions for expenditure incurred by the unincorporated body if the unincorporated body is not itself registered for GST. It also considers whether members can claim input tax deductions for contributions they make to the unincorporated body.
Income Tax - Cryptoassets and employees
These draft public rulings which are a reissue of BR Pub 21/01, BR Pub 21/02, BR Pub 19/03 and BR Pub 19/04.
PUB00445: Investing into a US limited liability company – New Zealand tax consequences
hese five Public Rulings and the accompanying commentary will be a re-issue of Br Pub 20/01 – 20/05 (the 2020 Rulings). The item sets out the income tax treatment and availability of foreign tax credits or other forms of double taxation relief for New Zealand investors in a United States limited liability company (US LLC) that is taxed on a fiscally transparent basis as a partnership in the US, but as a foreign company in New Zealand. The Rulings demonstrate the respective tax treatments where the interest in the US LLC is classified as under the foreign investment fund (FIF) threshold, a FIF or a controlled foreign company (CFC); where different FIF methods are used and where there is a non-attributing active FIF or CFC. The Commissioner’s conclusions remain unchanged from when the 2020 Rulings were published.
Deductibility of software as a service (SaaS) configuration and customisation costs
This interpretation guideline considers the deductibility of the costs the taxpayer incurs in configuring or customising a supplier’s application software in a software as a service (SaaS) arrangement. Depending on the circumstances, the costs may be deductible under the general permission (s DA 1), as development expenditure (s DB 34) or as relating to depreciable intangible property. The interpretation guideline has been prepared in response to requests for clarity following the International Financial Reporting Interpretations Committee (IFRIC) issuing Agenda Decisions on the accounting treatment of SaaS arrangements and these types of costs.
Proposed temporary fishery closure and a netting ban at Tutukaka Harbour, Ngunguru Bay and Ngunguru River, Northland
We are seeking feedback on a request for a temporary fishery closure and a method prohibition banning the use of nets. The request is from the tangata whenua o Ngāti Takapari, Te Waiariki, and Ngāti Korora "Whangai Mokopuna" Rohe Moana.
ED0246– Tax treatment of reimbursing payments made to employees that work from home and/or payments made for an employee’s use of their personal telecommunications tools and/or usage plans in their employment
Send us your feedback on this determination which discusses the options available to employers who wish to reimburse employees for the amount of additional expenditure the employee incurs when working from home and/or using their own telecommunications tools/usage plans in their employment. The determinations provides for certain amounts to be treated as exempt income in the hands of employees when that expenditure meets the requirements of section CW 17 of the Income Tax Act 2007.
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