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Tax Acts, Regulations, Policy, Rulings and Court Cases

Tax Acts & Regulations.PNG

Tax Acts & Regulations

Income Tax Act

Income Tax Act 1997

 

  1. Income Tax Amendment Act (No.1) 1997 No. 5

  2. Income Tax Amendment Act (No.2) 1997 No. 21                           Explanatory Notes

  3. Income Tax Amendment Act 1998 No. 19

  4. Income Tax Amendment Act 2001 No. 1

  5. Income Tax Amendment Act 2002 No. 10                                     Explanatory Notes

  6. Income Tax Amendment Act 2003 No. 3

  7. Income Tax Amendment Act 2004 No. 18

  8. Income Tax Amendment Act 2005 No. 11

  9. Income Tax Amendment Act 2007 No. 11

  10. Income Tax Amendment Act 2008 No. 24

  11. Income Tax (Sponsorship Deductions) Amendment Act 2009 No. 7

  12. Income Tax Amendment Act (No.1) 2011

  13. Income Tax Amendment Act (No.2) 2011 No. 10

  14. Income Tax Amendment Act 2013 No. 18                                      Explanatory Notes

  15. Income Tax Amendment Act 2014 No. 1                                        Explanatory Notes

  16. Income Tax Amendment Act (No.2) 2014 No. 5

  17. Income Tax Amendment Act 2015 No. 4                                       Explanatory Notes

  18. Income Tax (Automatic exchange of financial account info. & or matters) Amendment Act 2016 No. 4     Explanatory Notes

  19. Income Tax Amendment Act 2017 No. 1                                        Explanatory Notes

  20. Income Tax Amendment Act 2018 No. 2                                       Explanatory Notes

  21. Income Tax Amendment Act 2019 No. 9

  22. Income Tax Amendment Act 2020 No. 3

  23. Income Tax (Standard Deduction for Individuals) Amendment Act 2020 No. 17

  24. Income Tax (Tax credit for small short term Accommodation providers) Amendment Act 2020 No. 22

  25. Income Tax (Company Residence) Amendment Act 2021 No. 17   Explanation Notes

  26. Income Tax Amendment Act 2023 No.3

Value Added Tax Act

Value Added Tax Act 1997                                                                Explanatory Notes

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  1. Value Added Tax Amendment Act 1997 No. 20

  2. Value Added Tax Amendment Act 1998 No. 20

  3. Value Added Tax Amendment Act 2001 No. 2

  4. Value Added Tax Amendment Act 2002 No. 9

  5. Value Added Tax Amendment Act 2005 No. 12                        Explanatory Notes

  6. Value Added Tax Amendment Act 2014 No. 1                           Explanatory Notes

  7. Value Added Tax Amendment Act 2017 No. 2                          Explanatory Notes

  8. Value Added Tax Amendment Act 2018 No .3

  9. Value Added Tax Amendment Act 2023 No. 2

Departure Tax Act

Departure Tax Act 2005

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  1. Departure Tax Act 2012                                                           Explanatory Notes

  2. Departure Tax Amendment Act 2013 No. 17

  3. Departure Tax Amendment Act 2023 No. 1

Regulations

Policy & Rulings.PNG

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.

Court Cases.PNG

Court Cases

Court Cases / 2010-2020

Prior – 2021

Tax Acts & Regulations
Policy & Rulings
Court Cases
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