TIB - February 2025

Commissioner's statement

• Notice of withdrawal: Tax treatment of computer software

Determination

• DET 24/04: Amortisation Rates for Listed Horticultural Plants

Rulings

• BR Prd 24/04: Kiwibank Limited
• BR Prd 24/05: Air New Zealand Limited

Interpretation statements

• IS 24/10: Income tax - Share investments
• IS 25/01: Income tax - deducting costs of travel by a motor vehicle between home and work
• IS 25/02: FBT - travel by motor vehicle between home and work

Case summaries

• CSUM 25/01: Goodricke v Commission of Inland Revenue [2024] NZHC 3639
• CSUM 25/02: Goodricke v Commissioner of Inland Revenue [2024] NZHC 3818 (costs)
• CSUM 25/03: Commissioner of Police v Cheng [2024] NZHC 3242

Technical decision summaries

• TDS 24/21: Accommodation provided to an employee
• TDS 24/22: Transitional residency and cryptoassets
• TDS 24/23: Depreciation loss on asset no longer used
• TDS 24/24: Share scheme taxing update