Home-based service providers meeting certain criteria can choose to use standard costs instead of their actual expenses when calculating their taxable income.  Inland Revenue reviews the standard costs annually for movements in the Consumers Price Index.

This item summarises a private ruling that considered the transfer of assets between group companies as part of a restructure and the carry forward and use of losses of the recipient company after the restructure.

This item summarises a private ruling about whether a trust was a complying trust under s HC 10(1).

This item summarises an adjudication that considered the GST registration and deregistration of a Taxpayer in the context of property sales.

This item summarises an adjudication about the deductibility of forestry expenditure.

This item summarises an adjudication that considered the validity of a taxpayer’s Notice of Proposed Adjustment (NOPA), a PAYE deduction from a remedial payment of holiday pay and the allocation of income and terminal tax for the remedial payment.

The Tax Information Bulletin is a monthly publication which contains information about changes to tax-related legislation, proposed legislation, judgments, rulings and other specialist tax topics including many of the publication-types.

This item summarises a private ruling about whether a building and fit-out are trading stock for Investment Boost purposes.

For the quarter commencing 1 October 2026 and subsequent quarters the fringe benefit tax prescribed rate of interest that is to apply to employment-related loans is 6.07%.