Skip to main content
Vol 34 No 3
Issued
28 Mar 2022

TIB - April 2022

New legislation

  • Order in Council 2022/45 - COVID-19 Support Payments Scheme (Omicron Outbreak) Order 2022
  • Order in Council 2022/54 - The COVID-19 Support Payments Scheme (Omicron Outbreak) Amendment Order 2022
  • Order in Council 2022/56 - Tax Administration (Financial Statements—Domestic Trusts) Order 2022
  • Order in Council 2022/70 - Taxation (Extension of COVID-19 Interest Remission) Order 2022
  • Order in Council 2022/71 - Tax Administration (Extension of Power to Disclose Information Relating to COVID-19 Response) Order 2022

Determinations

  • NSC 2022: National standard costs for specified livestock determination 2022
  • COV 22/01: Variation to section EI 1 of the Income Tax Act 2007
  • COV 22/02: Variation to section HB 13(3)(b) of the Income Tax Act 2007
  • COV 22/03: Variation in relation to s DB 31 of the Income Tax Act 2007 to extend time for writing off bad debts
  • COV 22/04: Variation to section FN 7(5) of the Income Tax Act 2007
  • COV 22/05: Variation to section HC 6 of the Income Tax Act 2007: Beneficiary income
  • COV 22/06: Variation to s YD 1(3) and (5) of the Income Tax Act 2007: Residency of natural persons
  • COV 22/07: Variation to day test for visitors to New Zealand in s CW 19 of the Income Tax Act 2007
  • COV 22/08: Variation to day test for non-resident crew members in s CW 21 of the Income Tax Act 2007
  • COV 22/09: Variation to day test for non-resident contractors in s RD 8(1)(b)(v) of the Income Tax Act 2007
  • COV 22/10: Variation of section 15D(2) of the Goods and Services Tax Act 1985 for applications to change GST taxable period
  • COV 22/11: Variation to sections 33E, 68CB(2) and 68CC(3) of the Tax Administration Act 1994
  • COV 22/12: Variation to section YD 1(5) of the Income Tax Act 2007
  • COV 22/13: Extension of time to provide IRD number to allow continuation of WFF instalments
  • COV 22/14: Variation to section RC 15 of the Income Tax Act 2007
  • 2022 International Tax Disclosure Exemption ITR33

Operational statement

  • OS 22/01: Available Subscribed Capital record-keeping requirements

Technical decision summaries

  • TDS 22/02: Whether GST taxable activity and whether in business
  • TDS 22/03: GST – Deemed consideration for taxable supply
  • TDS 22/04: Disputable decision and employer registration requirements