Volume: 31, Issue: 07 (2019)
Volume: 31, Issue: 07 (2019)
ORDER IN COUNCIL: Use-of-money interest rates change
Description: The use-of-money interest rates on underpayments and overpayments of taxes and duties have changed, in line with market interest rates
Updated:
Reference:
2019_31_07_001
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BR Pub 19/01: Income tax - salary and wages paid in crypto-assets
Description: The Arrangement is the payment of remuneration to an employee in crypto-assets in circumstances Updated:
Reference:
2019_31_07_002
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Commentary on public ruling BR Pub 19/01
Description: This commentary is not a legally binding statement. The commentary is intended to help readers understand and apply the conclusions reached in Public Ruling BR Pub 19/01 ('the Ruling'). Updated:
Reference:
2019_31_07_003
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BR Pub 19/02: Income tax - bonuses paid in crypto-assets
Description: The arrangement is the payment of an amount of crypto-assets to an employee in connection with their employment as an incentive or bonus. Updated:
Reference:
2019_31_07_004
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Commentary on public ruling BR Pub 19/02
Description: This commentary is not a legally binding statement. The commentary is intended to help readers understand and apply the conclusions reached in Public Ruling BR Pub 19/02 ('the Ruling'). Updated:
Reference:
2019_31_07_005
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QB 19/10: Donations: What is required to establish and maintain a fund under s LD 3(2)(c) of the Income Tax Act 2007?
Description: A person donating money to a donee organisation can receive tax benefits. A donee organisation includes a fund established and maintained exclusively for providing money for specified purposes within New Zealand. This item considers what is required to establish and maintain such a fund so it qualifies as a 'donee organisation'. Updated:
Reference:
2019_31_07_006
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QB 19/11: GST - administrative or management services provided by an unincorporated body to its members
Description: Sometimes a group of property owners, tenants or professionals might form an unincorporated body to manage and administer their common property or practice areas. This item looks at what is an unincorporated body in those circumstances and when it must register for GST Updated: 07 / 08 / 2019
Reference:
2019_31_07_007
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IS 19/03: Income tax - exempt income of non-resident entertainers
Description: Where a non-resident entertainer or sportsperson carries out an activity or performance in New Zealand, the income they earn from that activity or performance will usually be subject to tax in New Zealand. However, in certain circumstances, s CW 20 of the Income Tax Act 2007 provides non-resident entertainers and sportspersons with an exemption. This statement considers s CW 20, and the circumstances in which the exemption will apply. Updated:
Reference:
2019_31_07_008
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OS 19/03: Square metre rate for the dual use of premises
Description: The Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 introduced a new section DB 18AA into the Income Tax Act 2007. This Statement explains how the Commissioner of Inland Revenue (the Commissioner) will interpret and apply this new section and provides a number of examples of the legislation's practical application. Updated:
Reference:
2019_31_07_009
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