15 Jan 2025
Interpretation statements / 2025
This interpretation statement considers who can claim income tax deductions for expenditure on travel by motor vehicle between home and work under the specific deductibility rules for motor vehicle expenditure, and in what circumstances.
15 Jan 2025
Interpretation statements / 2025
This interpretation statement considers when employer-provided travel by motor vehicle between home and work is a fringe benefit subject to FBT.
15 Jan 2025
Fact sheets / 2025
This fact sheet accompanies IS 25/01, which considers who can claim income tax deductions for expenditure on travel by motor vehicle between home and work under the specific deductibility rules for motor vehicle expenditure, and in what circumstances.
15 Jan 2025
Fact sheets / 2025
This fact sheet accompanies IS 25/02, which considers when travel between home and work in an employer-provided motor vehicle is a fringe benefit subject to fringe benefit tax. It does not consider the tax treatment that applies when an employer helps cover the cost of travel between home and work in the employee’s privately owned motor vehicle. For cross-references to information on employer allowances and employer-supplied fuel charge cards, see IS 25/02 at [14].
06 Jan 2025
Determinations / Miscellaneous / 2024
This supplementary determination acknowledges that Mānuka, cultivated and managed as part of a farming activity primarily to promote the production of honey or another mānuka product (not being timber), is recognised by the Commissioner as a listed horticultural plant for tax purposes.
18 Dec 2024
Technical decision summary / 2024
Income tax: Employee share scheme; vesting of shares to participants; share scheme taxing date
18 Dec 2024
Interpretation statements / 2024
This interpretation statement provides guidance for individuals who invest in shares, so they are aware of their tax obligations. The statement covers when an investor will have a tax liability for dividends, share sales and attributing interests in foreign investment funds. The statement focuses on investors who use online investment platforms, although the principles in the statement apply more widely to other forms of share investment by individuals (such as through brokers and financial advisors).
18 Dec 2024
Fact sheets / 2024
This fact sheet accompanies IS 24/10 Income tax – Share investments that considers the income tax issues that arise for individual share investors. This fact sheet explains when and how the Foreign Investment Fund (FIF) rules will apply to shares an individual investor holds in foreign companies.
18 Dec 2024
Fact sheets / 2024
This fact sheet accompanies IS 24/10 Income tax – Share investments that considers the income tax issues that arise for individual share investors. If you are not subject to the FIF rules, for example if you hold shares in a New Zealand company or if all your foreign shares and other attributing interests cost you less than $50,000 in total to buy, this fact sheet explains when you have to return income from dividends or taxable share sales.
05 Dec 2024
Technical decision summary / 2024
Depreciation loss, general permission, general limitation, asset no longer used
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