04 Apr 2025
Questions we've been asked / 2025
This question we’ve been asked explains how an amalgamated company calculates its available subscribed capital.
04 Apr 2025
Interpretation statements / 2025
This interpretation statement provides guidance on when losses incurred before an amalgamation by an amalgamating company, an amalgamated company or another company that is within the group but not a party to the amalgamation, can be used after the amalgamation.
04 Apr 2025
Interpretation statements / 2025
This interpretation statement provides guidance on the tax treatment of company amalgamations.
04 Apr 2025
Fact sheets / 2025
This fact sheet accompanies IS 25/08: Income tax – implications of a residential property moving between the standard tax rules and the mixed-use asset rules which considers situations where a person’s use of their residential property has changed so that it moves from being under one set of income tax deduction rules to another. This fact sheet explains what happens when residential property moves from the standard tax rules to the mixed-use asset rules.
04 Apr 2025
Interpretation statements / 2025
This interpretation statement considers situations where a person’s use of their residential property has changed so the property moves from being under one set of income tax deduction rules to another. It explains how a person determines which income tax deduction rules apply and the consequences of moving between the standard tax rules and the mixed-use asset rules.
04 Apr 2025
Fact sheets / 2025
This fact sheet accompanies IS 25/08: Income tax – implications of a residential property moving between the standard tax rules and the mixed-use asset rules which considers situations where a person’s use of their residential property has changed so that it moves from being under one set of income tax deduction rules to another. This fact sheet explains what happens when residential property moves from the mixed-use asset rules to the standard tax rules.
04 Apr 2025
Interpretation statements / 2025
This interpretation statement explains when a New Zealand tax resident investor can choose to apply the cost method to calculate their foreign investment fund (FIF) income on shares held in foreign companies. It includes some examples on when an independent valuation may be required to apply the cost method and how the cost method can be applied.
04 Apr 2025
Interpretation statements / 2025
This interpretation statement provides general guidance on the income tax treatment of partnerships. Most of this statement is relevant to both general and limited partnerships. The rules are largely the same for both types of partnership.
03 Apr 2025
Questions we've been asked / 2025
This question we’ve been asked (QWBA) explains how the income tax rules apply if you occasionally rent out your home, a room in your home, or a separate dwelling on your property for short stays (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses).
03 Apr 2025
Rulings / Product / 2025
The Arrangement is Electric Bikes NZ Limited’s (trading as The Wheel Deal) provision of self-powered or low-powered commuting vehicles (Equipment) to the Employees of The Wheel Deal’s customers, where the Employees agree to a temporary reduction in salary in return for the provision of the Equipment. The Equipment can be a bicycle, electric bicycle, scooter or electric scooter.
