Consultations listing

This QWBA explains how the income tax rules apply when a close company provides short-stay accommodation (eg, through Airbnb, Bookabach, Booking.com or Holiday Houses). It explains when and how the mixed-use asset rules and the standard tax rules apply, and when shareholders or employees will receive income from their use of the property.

Ngā tāngata kaitiaki ō Te Hikutū (Te Hikutū Hapū) has applied for a mātaitai reserve (“Te Mātaitai ō Te Hikutū”) in the southern part of the Hokianga Harbour, Northland.

This Interpretation Statement sets out the Commissioner’s view on his “care and management” duty in s 6A of the Tax Administration Act 1994. In doing so, it clarifies the relationship between s 6A and the other provisions of the Inland Revenue Acts, including s 6 of the Tax Administration Act 1994, which requires the Commissioner to use best endeavours to protect the integrity of the tax system.

The Government is seeking feedback on proposed regulations to enable a national take-back and recycling scheme for agrichemicals, their containers, and farm plastics.

The Government is consulting on proposals to amend the Waste Minimisation Act 2008 (WMA) and the Litter Act 1979.

This interpretation statement considers the application of s CD 22(6) and (7) of the Income Tax Act 2007 in relation to the factors to be taken into account in determining whether an off-market cancellation of shares is made in lieu of the payment of a dividend.