Description: This article provides the exchange rates acceptable to Inland Revenue for converting foreign currency amounts to New Zealand dollars under the controlled foreign company ('CFC') and foreign investment fund ('FIF') rules for the six months ending 30 September 2016.

Description: This determination relates to a funding transaction involving the issue of Notes by the Bank to the public pursuant to a Deed Poll. The Notes will contain an exchange mechanism, in order to allow them to be recognised as Tier 2 capital for the purposes of the Reserve Bank of New Zealand and Australian Prudential Regulation Authority frameworks relating to the capital adequacy of banks.

Description: This SPS sets out the Commissioner's application of the law in section IW 1 of the Income Tax Act 2007. Section IW 1 allows a taxpayer to use tax losses in payment of a shortfall penalty imposed on an income tax liability.

Description: This Standard Practice Statement ('SPS') sets out the Commissioner's rights and responsibilities with a taxpayer in respect of an adjustment to an assessment when the Commissioner commences the disputes resolution process.

Description: This Standard Practice Statement ('SPS') discusses a taxpayer's rights and responsibilities in respect of an assessment or other disputable decision when the taxpayer commences the disputes resolution process.