TDS 25/21 Omitted income and shortfall penalty
GA 25/01 Tax on any fees paid to a member of a board, committee, panel, review group or task force
This item is an update of GA 21/01 which was prepared specifically in relation to the fees paid to a member of a board, committee, panel, review group or task force under the Cabinet Fees Framework published by the Cabinet Office.
How taxation applies to any fees paid to members depends on the personal circumstances of the individual member and the terms of their contract/appointment.
TDS 25/20 Transfer of property between charitable trusts
This fact sheet accompanies IS 25/18: Income tax – Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust. It will be of interest to New Zealand tax residents who receive money or property from overseas that may possibly be taxable in New Zealand and to their tax advisors.
TDS 25/19 Company restructure for commercial and estate planning
Volume 37 No 7 Tax information bulletin - August 2025
New legislation
- Taxation (Budget Measures) Act 2025 commentary
Operational statements
- OS 25/04: The Commissioner of Inland Revenue’s search powers
- OS 25/05: Section 17B Notices
Question we've been asked
- QB 25/17: Income tax: Can I claim a deduction for expenses I incur on repairing a recently acquired capital asset?
Case summaries
- CSUM 25/10: High Court dismisses judicial review of decisions to decline proposals for relief under s 177 of the TAA
- CSUM 25/11: Risk of double recovery due to potential enforcement action by Inland Revenue does not prevent profit forfeiture orders under proceeds of crime regime
Technical decision summaries
- TDS 25/15: GST – input tax deductions, grants, omitted sale
- TDS 25/16: Charitable trust – transfer of assets
TDS 25/18 Sale of intellectual property, shares and ongoing provision of services
Reference | Title | Closes |
---|---|---|
PUB00478 | Income tax - business activity | 05 September 2025 |
PUB00476 | GST – taxable activity | 08 September 2025 |
PUB00520 | GST – Meaning of payment | 10 September 2025 |
PUB00514 | GST – Secondhand goods input tax deduction | 10 September 2025 |
PUB00492 | Do the purchase price allocation rules alter the tax book values of Farmland Improvements and listed horticultural plants under subpart DO? | 15 September 2025 |
PUB00491 | Can a farmer who leases land deduct the tax book value of horticultural plants on the land when the lease ends? | 15 September 2025 |
PUB00521 | Income tax – Public private partnership projects and business continuity test for losses | 19 September 2025 |
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Consultations closing soon
PUB00478: Income tax - business activity
Consultation closes 5 September 2025