TIB - October 2021
Order in Council
- LI 2021/222 - COVID-19 Resurgence Support Payments Scheme (August 2021) Order 2021
- LI 2021/238 - COVID-19 Resurgence Support Payments Scheme (August 2021) Amendment Order 2021
- LI 2021/234 - Tax Administration (COVID-19 Response Variations) Order 2021
Operational statement
- OS 21/03: Excusing estates from filing income tax returns
Interpretation statements
- IS 21/04: Deductions for businesses disrupted by the COVID pandemic
- IS 21/07: GST - Definition of a resident
Determinations
- EE003: Payments provided to employees that work from home; Employee use of telecommunications tools and usage plans in their employment
- FDR 2021/03: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method
Questions we’ve been asked
- QB 21/09: How to determine the cost price of bloodstock
- QB 21/10: If I run a hotel, motel or boarding house and live on site, what expenditure can I claim?