Description: The Measures to encourage provision of IRD numbers item, published in Tax Information Bulletin Vol 30 No 5, contained an error on page 34 under the heading Joint investors IRD numbers.

Description: This commencement order sets 18 June 2018 as the date that section 142AB of the Tax Administration Act 1994 comes into force for goods and services tax.

Description: The Commissioners view on the appropriate treatment of farmhouse expenses in different circumstances is set out in interpretation statement "IS 17/02: Income tax - deductibility of farmhouse expenses". This item clarifies that sharemilkers and contract milkers (subject to meeting the requirements) can use the approach in the interpretation statement to claim a 20% deduction for farmhouse expenditure without the need to calculate actual business use.

Description: Any investment made by a New Zealand resident investor in the NZDH-A class of shares in the Global High Yield Fund, a sub-fund of Russell Investment Company plc, is a type of attributing interest for which a person may not use the fair dividend rate method to calculate foreign investment fund income from the interest for the 2019 and subsequent years.

Description: This determination sets the national average market values to apply to specified livestock on hand at the end of the 2017-2018 income year.

Description: This Determination sets out the amount regarded as expenditure incurred in the production of particular schedular payments when those payments are per diem allowances paid to resident and non-resident contractors and resident and non-resident entertainers working in the screen production industry in New Zealand.

Description: The Appellant appealed the High Court judgment which found that an agreement produced through mediation ('the Mediated Agreement') under the Family Disputes Resolution Act 2013 was not privileged and/or confidential, and was therefore available for the Commissioner to use when making an assessment under the Child Support Act ('the CSA'). The Court of Appeal agreed with the High Court that the Mediated Agreement was not privileged or confidential, allowing the Commissioner to rely on that document as proof of parentage when making a CSA assessment.

Description: The Commissioner of Inland Revenue ('the Commissioner') failed in her application for 2B costs on a liquidation proceeding on the basis that the Commissioner had not incurred costs in the sense contemplated by part 14 of the High Court Rules 2016.

Description: The Court of Appeal has quashed the limited order for discovery made in the High Court after the Appellant and Respondent came to an agreed resolution that Woolford J's decision in the High Court was wrong. Therefore the parties asked the Court of Appeal to make orders by consent allowing the appeal filed by the Commissioner of Inland Revenue.

Description: The Measures to encourage provision of IRD numbers item, published in Tax Information Bulletin Vol 30 No 5, contained an error on page 34 under the heading Joint investors IRD numbers.

Description: This commencement order sets 18 June 2018 as the date that section 142AB of the Tax Administration Act 1994 comes into force for goods and services tax.

Description: The Commissioners view on the appropriate treatment of farmhouse expenses in different circumstances is set out in interpretation statement "IS 17/02: Income tax - deductibility of farmhouse expenses". This item clarifies that sharemilkers and contract milkers (subject to meeting the requirements) can use the approach in the interpretation statement to claim a 20% deduction for farmhouse expenditure without the need to calculate actual business use.

Description: Any investment made by a New Zealand resident investor in the NZDH-A class of shares in the Global High Yield Fund, a sub-fund of Russell Investment Company plc, is a type of attributing interest for which a person may not use the fair dividend rate method to calculate foreign investment fund income from the interest for the 2019 and subsequent years.

Description: This determination sets the national average market values to apply to specified livestock on hand at the end of the 2017-2018 income year.

Description: This Determination sets out the amount regarded as expenditure incurred in the production of particular schedular payments when those payments are per diem allowances paid to resident and non-resident contractors and resident and non-resident entertainers working in the screen production industry in New Zealand.

Description: The Appellant appealed the High Court judgment which found that an agreement produced through mediation ('the Mediated Agreement') under the Family Disputes Resolution Act 2013 was not privileged and/or confidential, and was therefore available for the Commissioner to use when making an assessment under the Child Support Act ('the CSA'). The Court of Appeal agreed with the High Court that the Mediated Agreement was not privileged or confidential, allowing the Commissioner to rely on that document as proof of parentage when making a CSA assessment.

Description: The Commissioner of Inland Revenue ('the Commissioner') failed in her application for 2B costs on a liquidation proceeding on the basis that the Commissioner had not incurred costs in the sense contemplated by part 14 of the High Court Rules 2016.

Description: The Court of Appeal has quashed the limited order for discovery made in the High Court after the Appellant and Respondent came to an agreed resolution that Woolford J's decision in the High Court was wrong. Therefore the parties asked the Court of Appeal to make orders by consent allowing the appeal filed by the Commissioner of Inland Revenue.