TIB - September 2022

New legislation

• LI2022/232 - Order in Council: Tax Administration (July Adverse Weather Event) Order 2022

Determinations

• DEP108: Tax depreciation rates for hydrofraise rigs
• FDR 2022/01: A type of attributing interest in a foreign investment fund for which a person may use the fair dividend rate method.

Ruling

• BR Prd 22/08: Ministry of Education

Interpretation statements

• IS 22/04: Claiming depreciation on buildings
• IS 22/05: Cash basis persons under the financial arrangements rules

Technical decision summaries

• TDS 22/13: Whether portable units are exempt supplies of accommodation in a dwelling
• TDS 22/14: GST and income tax: Liable as agent for tax obligations of a company?
• TDS 22/15: Deductibility of depreciation and expenses
• TDS 22/16: Non-resident supplier – application for GST registration