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Income tax: capitalisation of company structure; interest free loan whether a dividend arises; withholding tax; tax avoidance

Any investment by a New Zealand resident investor in shares in The Colchester Global Green Bond Enhanced Currency Fund - NZD Hedged Accumulation Class Z Shares to which none of the exemptions in sections EX 29 to 43 of the Income Tax Act 2007 apply, is a type of attributing interest for which the investor may not use the fair dividend rate ("FDR") method to calculate foreign investment fund income for the interest.

Ruling

• BR PUB 24/01 – 24/03: GST – Supplies of properties used for transitional housing

Determinations

• NAMV 2024: National Average Market Values of Specified Livestock Determination 2024 
• 2024 Adjustment to the kilometre rates for the business use of vehicles 
• 2024 Adjustment to standard-cost amounts for household services (childcare, boarding services, or short-stay
  accommodation) 
• 2024 Adjustment to the Square Metre Rate amount 
• DET 24/02: GST on accommodation supplied through electronic marketplaces – opt-out agreement criteria 
• S64: Spreading method to be used for some electricity price contracts for difference

Operational statement

• OS 24/01: Exemption from electronic filing

Operational position

• OP 24/01: Commissioner’s operational position on the GST treatment of landlords supplying properties for use as
  transitional housing

Questions we’ve been asked

• QB 24/01: If a person has two or more homes, which home is their main home for the purpose of the main home exclusion to the bright-line test? 
• QB 24/02: Income tax – bright-line test – main home exclusion – renting to flatmates

Technical decision summaries

• TDS 24/09: Transfer of property and whether income arises 
• TDS 24/10: GST registration date 
• TDS 24/11: Permanent establishment 
• TDS 24/12: Compensation – capital or revenue nature

This fact sheet accompanies QB 24/04, which considers when a subdivision project is an activity carried on continuously or regularly in the definition of “taxable activity” for GST purposes.

This question we’ve been asked sets out when a subdivision project is an activity carried on continuously or regularly in the definition of “taxable activity” for GST purposes.  It also sets out when the sale of subdivided land is a supply made in the course or furtherance of a taxable activity.

 

An employee share scheme is an arrangement for issuing or transferring shares in a company to past, present and future employees. The arrangement must be connected to the person's employment or service. The employee share scheme definition includes transfers to directors or shareholder-employees in a company, the transfer of shares in a group company and transfers to associates. 

This interpretation statement considers the available subscribed capital, treasury stock and dividend implications of a trustee of an employee share scheme holding shares as nominee.