TIB September 2023

New legislation

• SL2023/179 – Order in Council: Taxation (Use of Money Interest Rates) Amendment Regulations (No 2) 2023
• SL2023/184 – Order in Council: Income Tax (Fringe Benefit Tax, Interest on Loans) Amendment Regulations (No 2) 2023

Ruling

• BR Pub 23/09 – 23/13: Investing into a US limited liability company – New Zealand tax consequences

Question we've been asked

• QB 23/07: GST - Directors and board members providing their services through a personal services company

Technical decision summary

• TDS 23/10: Distributions from private foundation on dissolution