Published 19 June 2023

Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 – Special reports

Published:

19 June 2023

Inland Revenue has produced special reports providing detailed information on new rules contained in the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023, which received Royal assent on 31 March 2023.

Special report on build-to-rent exclusion from interest limitation rules

pdf - 378.67 KB - 10 pages

Special report on Tax relief for North Island flooding events

pdf - 332.62 KB - 11 pages

Special report on GST apportionment and adjustment rules

pdf - 450.18 KB - 29 pages

Special report on Rollover relief - bright-line test and interest limitation

pdf - 581.11 KB - 45 pages

Related Bill

Title	Stage
Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2)	Enacted