A commissioner’s practice note gives you information and guidance to make it easier to comply with the legislation.
It is not an interpretation of the legislation and it does not take precedence over the legislation, or a revenue ruling.
|CPN 001||General Insurance – Small Business Exemption – Small Business Declaration||18-Dec-2017|
|CPN 002||General insurance small business exemption – medical indemnity cover||18-Dec-2017|
|CPN 003||Unit trust deed amendments||19-Dec-2017|
|CPN 004 v2||Foreign surcharges and discretionary trusts||1-Jul-2020|
|CPN 005||Employment Agency Contracts Guidelines||20-Feb-2019|
|CPN 006||Arbitration and Section 68 of the Duties Act 1997||28-Feb-2019|
|CPN 007||Payroll tax contractors||28-Feb-2019|
|CPN 009||Payroll tax grouping||14-Aug-2019|
|CPN 010||Grouping of discretionary trusts - removal of a potential benefit under a discretionary trust||2-Sep-2019|
|CPN 012||Remission of penalty tax applied to new payroll tax customers||8-Aug-2019|
|CPN 013||Payroll Tax on shares & options - Payroll Tax Act 2007, ss.18 - 26||1-Jul-2020|
|CPN 014||Landholder – Fixed to the Land||24-Nov-2020|
|CPN 015||Emergency Services Levy – Emergency Services Levy Act 2017||15-Apr-2020|
|CPN 017||COVID-19 (coronavirus) and insurance premium||23-Mar-2020|