Special Reports on new legislation

Inland Revenue has produced Special Reports providing detailed information on the following new rules contained in the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023:

• Build-to-rent 
• Tax relief for North Island flooding events
• GST apportionment and adjustment rules
• Rollover relief - bright-line test and interest limitation
• Marketplace rules for listed services