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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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Cryptoassets

Generally, no deduction is available for the cost of acquiring the cryptoassets from an airdrop or a hard fork, as you will not have incurred a cost in acquiring them. A deduction may be available in some limited cases when you are taxed both on receipt and also disposal. If you think this applies to you, see our guidance for further information.

Qb 21/06 Income tax - tax treatment of cryptoassets received from an airdrop

QB21/07 Income tax - tax treatment of cryptoassets received from a hard fork

Cryptoassets for businesses

Last updated: 26 Jul 2021
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