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Vol 33 No 6 July 2021 CONTENTS 1 In summary 3 New legislation Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 Order in Council – LI 2021124 - Tax Administration (Direct Credit of Problem Gambling Levy Refunds) Order 2021 133 Ruling BR Prd 21/03: Zap NZ Limited 136 Question we've been asked QB 21/04: When an employer is party to an employee share scheme, when does an employer's expenditure or loss under s DV 27(6) or income under s DV 27(9) arise? 140 Interpretation statement IS 21/03: GST – Registration of non-residents under section 54B 162 Operational statements OS 21/01: Income tax treatment of accommodation provided to employees 2021 CPI adjustment to Operational Statement OS 19/03: Square metre rate for the dual use of premises Kilometre rates for the business use of vehicles for the 2021 income year 176 Determinations National Average Market Values of Specified Livestock Determination 2021 Determination FDR 2021/02: A type of attributing interest in a foreign investment fund for which a person may not use the fair dividend rate method. ISSN 1177-620X (Online) Inland Revenue Department Tax Information Bulletin Vol 33 No 6 July 2021 YOUR OPPORTUNITY TO COMMENT Inland Revenue regularly produces a number of statements and rulings aimed at explaining how taxation law affects taxpayers and their agents. Because we are keen to produce items that accurately and fairly reflect taxation legislation and are useful in practical situations, your input into the process, as a user of that legislation, is highly valued. You can find a list of the items we are currently inviting submissions on as well as a list of expired items at www.taxtechnical.ird.govt.nz (search keywords: public consultation). Email your submissions to us at [email protected] or post them to: Public Consultation Tax Counsel Office Inland Revenue PO Box 2198 Wellington 6140 You can also subscribe at www.taxtechnical.ird.govt.nz/subscribe to receive regular email updates when we publish new draft items for comment. Ref Draft type Title Comment deadline ED0231 Operational statement Excusing estates from filing income tax returns 7 July 2021 PUB00390 Interpretation statement GST – definition of a resident 9 July 2021 Inland Revenue Department Tax Information Bulletin Vol 33 No 6 July 2021 IN SUMMARY New legislation IN SUMMARY Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 3 The new legislation includes measures to: • allow businesses to claim greater deductions for feasibility expenditure • loosen the loss continuity rules • extend the bright-line test, and • require consistent allocation of the purchase price of property in an asset sale. Order in Council – LI 2021124 132 Tax Administration (Direct Credit of Problem Gambling Levy Refunds) Order 2021 An Order in Council was made to include refunds of the problem gambling levy as a tax type refundable by direct credit under section 184A of the Tax Administration Act 1994. Ruling BR Prd 21/03: Zap NZ Limited 133 This ruling concerns the application of the GST voucher rules to the Zap NZ Limited digital gift card and loyalty scheme. Under the scheme, customers purchase Zap, which Zap holders can redeem for goods or services supplied by participating retailers. Question we've been asked QB 21/04: When an employer is party to an employee share scheme, when does an employer's 136 expenditure or loss under s DV 27(6) or income under s DV 27(9) arise? This question we've been asked is relevant to any employer who is party to an employee share scheme where the employee receives a benefit under the scheme within 20 days of: the end of the employer's income year; or a breach of shareholder continuity in the employer (for example, due to an employee share scheme winding up as a result of an acquisition). Interpretation statement IS 21/03: GST – Registration of non-residents under section 54B 140 Section 54B of the Goods and Services Tax Act 1985 allows non-resident businesses that do not make supplies to end consumers in NZ to register for GST and recover GST input tax on goods and services acquired in NZ. Since it was introduced, there have been legislative changes that treat certain supplies by non-residents as being made in NZ, including the supply of remote services and low value goods. This means a greater number of non-residents must register under the standard registration provision and fewer non-residents are eligible to register under s 54B. This item provides guidance on whether a non-resident is eligible to register under s 54B. Operational statements OS 21/01: Income tax treatment of accommodation provided to employees 162 This statement is intended to clarify and simplify the tax rules around employer-provided accommodation. 2021 CPI adjustment to Operational Statement OS 19/03: Square metre rate for the dual use of 175 premises This update to OS 19/03 shows the annual adjustment to the square metre rate for the dual use of premises. Kilometre rates for the business use of vehicles for the 2021 income year 175 The table of rates for the 2020/2021 income year for motor vehicle expenditure claims. 1 Inland Revenue Department Tax Information Bulletin Vol 33 No 6 July 2021 IN SUMMARY (continued) Determinations IN SUMMARY National Average Market Values of Specified Livestock Determination 2021 176 This determination establishes the national average market value (NAMV) of specified livestock for 2021. Determination FDR 2021/02: A type of attributing interest in a foreign investment fund for which a 179 person may not use the fair dividend rate method Any investment by a New Zealand resident investor in the NZD Hedged Accumulation Class Z-Shares of the Colchester Global Bond Enhanced Currency Fund is a type of attributing interest for which the investor may not use the fair dividend rate method to calculate foreign investment fund income from the interest. 2 Inland Revenue Department Tax Information Bulletin Vol 33 No 6 July 2021 NEW LEGISLATION This section of the TIB covers new legislation, changes to legislation including general and remedial amendments, and Orders in Council. Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 On 30 March, the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 was granted Royal assent and passed into law. The new legislation includes measures to: NEW LEGISLATION • allow businesses to claim greater deductions for feasibility expenditure • loosen the loss continuity rules • extend the bright-line test, and • require consistent allocation of the purchase price of property in an asset sale. Feasibility expenditure (Sections CH 13, DB 66 and DB 67 of the Income Tax Act 2007) The Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 contains changes codifying when businesses can deduct expenditure over five years related to completing, creating or acquiring property (business assets) that is later abandoned. Immediate deductions are also available for such expenditure that in total is $10,000 or less in an income year. Together, the changes are intended to set out the circumstances when expenditure can be deducted for property that but for abandonment would have been depreciable property or revenue account property. The rules complement the current tax depreciation rules in situations when property is abandoned and not completed. Deductions for expenditure in relation to abandoned property are clawed back as taxable income if the property is subsequently completed, created or acquired. This effectively puts a taxpayer in the position that they would have been in if they had never abandoned the property. Taxpayers may be able to obtain certainty on the tax treatment of feasibility expenditure (including for abandoned and completed property) incurred in particular arrangements by applying for a ruling from Inland Revenue's Tax Counsel Office. Background From a policy perspective, the economic value of business expenditure that is expected to decline in value should be either immediately deductible or, when it provides an enduring benefit, deductible over time if that benefit declines over time. When the tax system does not provide for that treatment, an economic distortion is created. An example of this distortion arises with feasibility expenditure incurred by taxpayers to determine the practicability of a proposal to acquire or create property that will decline in value over time. The Income Tax Act 2007 generally denies immediate deductions for expenditure when it has a connection with property that has the potential to yield future economic benefits beyond the current income year. If the expenditure is required to be capitalised and the property is not completed, the expenditure is not recognised for tax depreciation purposes and is unable to be deducted for tax purposes, resulting in what is referred to as "black hole" expenditure. This creates an incentive for businesses to complete capital projects that would otherwise be abandoned. The non-deductibility of this expenditure effectively raises the cost of risky investments in new property (where the chance of a viable outcome is uncertain) and therefore can act as a barrier to businesses committing resources to developing new property – which is important to innovation and driving productivity improvements. The new rules are intended to sit alongside the Income Tax Act's rules for tax depreciation and Inland Revenue's interpretation statement IS 17/011 for businesses that regularly incur feasibility expenditure. 1 Interpretation statement IS17/01: Deductibility of feasibility expenditure. Tax Information Bulletin Vol 29, No 3 (April 2017) available at www.taxtechnical.ird.govt.nz/tib/volume-29---2017/download-tib-vol29-no3 3 Inland Revenue Department Tax Information Bulletin Vol 33 No 6 July 2021 The amendments respond to private sector concerns following the 2016 decision by the Supreme Court in Trustpower Limited v Commissioner of Inland Revenue,2 which limited the deductibility of expenditure incurred on property that is subsequently abandoned.
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