This question we’ve been asked (QWBA) explains how the income tax rules apply if you occasionally rent out your home, a room in your home, or a separate dwelling on your property for short stays (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses).

The Arrangement is Electric Bikes NZ Limited’s (trading as The Wheel Deal) provision of self-powered or low-powered commuting vehicles (Equipment) to the Employees of The Wheel Deal’s customers, where the Employees agree to a temporary reduction in salary in return for the provision of the Equipment.  The Equipment can be a bicycle, electric bicycle, scooter or electric scooter.

This question we’ve been asked (QWBA) explains how the mixed-use asset rules apply to a dwelling you sometimes rent out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses) and also sometimes use privately (for example, as a holiday home).

Before you use this QWBA, you need to work out if the mixed-use asset rules or the standard tax rules apply to the dwelling. QB 25/02: Income tax – Which rules apply if I have a dwelling I sometimes rent out as short-stay accommodation and also sometimes use privately? will help you work that out.

This question we’ve been asked (QWBA) helps you work out which income tax rules apply to a dwelling you sometimes rent out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses) and also sometimes use privately (for example, as a holiday home).

This question we’ve been asked (QWBA) explains how the standard tax rules apply to a dwelling you sometimes rent out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses) and also sometimes use privately (for example, as a holiday home).

Before you use this QWBA, you need to work out if the standard tax rules or the mixed-use asset rules apply to the dwelling. QB 25/02: Income tax – Which rules apply if I have a dwelling I sometimes rent out as short-stay accommodation and also sometimes use privately? will help you work that out.

This question we’ve been asked (QWBA) explains how the income tax rules apply if property held in a trust is rented out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses).

Determinations

• NSC 2025: National Standard Costs for Specified Livestock Determination 2025 
• ITR36: 2025 International tax disclosure exemption

Interpretation statement

• IS 25/04: What an employee share scheme is, the taxing date and apportionment 

Technical decision summary

• TDS 25/02: Financing arrangement to fund the refurbishment of a capital asset
• TDS 25/03: GST – Output tax deductions, shortfall penalties
• TDS 25/04: Deductions and shortfall penalties
• TDS 25/05: GST - input tax, taxable
• TDS 25/06: Receipt of funding

Determination setting out the 2025 international tax disclosure exemption.

Tax Information Bulletin - Vol 37 No 3, April 2025

This Arrangement is the lending of amounts by Taxi Limited to its clients secured by the client transferring by way of security their entitlement to amounts deposited in the tax pooling account operated by Tax Traders Limited.

This Ruling:

• relates to the imputation credit treatment of the transfer of tax credits under the Arrangement; and
• applies to clients that are an “ICA company” (as defined in s YA 1 of the Income Tax Act 2007).

This interpretation statement explains an employer’s PAYE, student loan and KiwiSaver obligations when an employee receives a benefit under an employee share scheme that is paid in cash. 

It updates and replaces IS 24/05 to reflect changes in the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Act 2025 that mean ACC earners’ levy does not apply to cash-settled ESS benefits.  This aligns the treatment of cash-settled and share-settled ESS benefits.