Tax Acts, Regulations, Policy, Rulings and Court Cases
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Tax Acts & Regulations
Income Tax Act
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Income Tax Amendment Act (No.2) 1997 No. 21 Explanatory Notes
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Income Tax (Sponsorship Deductions) Amendment Act 2009 No. 7
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Income Tax (Automatic exchange of financial account info. & or matters) Amendment Act 2016 No. 4 Explanatory Notes
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Income Tax (Standard Deduction for Individuals) Amendment Act 2020 No. 17
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Income Tax (Tax credit for small short term Accommodation providers) Amendment Act 2020 No. 22
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Income Tax (Company Residence) Amendment Act 2021 No. 17 Explanation Notes
Value Added Tax Act
Departure Tax Act
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Regulations
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Policy & Rulings
Policy
Rulings
Consultation
The Revenue Management Division of the Ministry of Finance and Economic Management (Revenue Management) has commenced a public consultation for a proposed amendment to the Income Tax Act 1997 tax residency rules for companies.
Please refer to the consultation document here: 20211122 - Tax Consultation - Resident Test Change 29Nov2021
The deadline for providing feedback is 4 pm on 29 November 2021.
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