TIB - February 2022
New legislation
- The COVID-19 Resurgence Support Payments Scheme (August 2021) Order (No 6) 2021
- The COVID-19 Resurgence Support Payments Scheme (August 2021) Order (No 7) 2021
Determinations
- FDR 2021/04: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method
- COV 21/06: Variation in relation to the definition of “finance lease” in s YA 1 of the Income Tax Act 2007
- FX 21/01: Foreign exchange rates
- CFC 2021/01: Non-attributing active insurance CFC status (Tower Limited) - Cook Islands
- CFC 2021/02: Non-attributing active insurance CFC status (Tower Limited) - Papua New Guinea
- CFC 2021/03: Non-attributing active insurance CFC status (Tower Limited) - Fiji
- CFC 2021/04: Non-attributing active insurance CFC status (Tower Limited) - Tonga
- CFC 2021/05: Non-attributing active insurance CFC status (Tower Limited) - Vanuatu
Operational statement
OS 21/04: Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations
Interpretation statement
IS 21/09: Income tax - foreign tax credits - how to calculate a foreign tax credit
Question we’ve been asked
QB 21/11: Elections not to depreciate commercial buildings
Technical decision summaries
- TDS 21/05: GST - Input tax deductions, penalties
- TDS 21/06: Exempt income and R&D credits