Organisation

Inland Revenue (NZ)

Owning Institution

Items authored

Discussion paper

A government discussion document
1 May 2018

This discussion document outlines the details of the government’s proposed offshore supplier registration (OSR) system, as it relates to GST on low-value, imported goods.

Discussion paper

29 Mar 2018

Inland Revenue is seeking feedback on a proposal to ring-fence losses on residential rental properties. The intention of the new policy is to level the playing field between speculators, investors and homebuyers.

Research report

14 Jul 2016

Summary

This special report provides early information on changes to the tax rules affecting the collection of tax on benefits an employee receives from an employee share scheme. Benefits provided to an employee under a share purchase agreement are “employment income” for income...

Items published

Discussion paper

29 Mar 2018

Inland Revenue is seeking feedback on a proposal to ring-fence losses on residential rental properties. The intention of the new policy is to level the playing field between speculators, investors and homebuyers.

Research report

14 Jul 2016

Summary

This special report provides early information on changes to the tax rules affecting the collection of tax on benefits an employee receives from an employee share scheme. Benefits provided to an employee under a share purchase agreement are “employment income” for income...

Items authored

3

Items published/produced

2

Associated content