INSIDE THIS EDITION Business Payment Practices Act 1 Tax pooling & provisional tax 2 Australia’s tax system compared 3 Research and...

When the top personal tax rate for individuals increased to 39% from 1 April 2021, it was not surprising to see an increase in the number...

INSIDE THIS EDITION Tax ourselves out of recession? 1 Tax policy from two sides of the political aisle 2 Taxation Principles Reporting...

On 18 May 2023, the government introduced the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill. The Bill...

INSIDE THIS EDITION Flooding events tax concessions 1 Deductibility of holding costs for land 2 Environmental correctness 3 Trusts and...

Calculating Fringe Benefit Tax (FBT) on motor vehicles can be complex, due to the various permutations that can exist depending on the...

Inside this edition Labour shortages .............................. 1 Residential property – A class of its own 2 IRD - Whether a...

The 31st of March is an important date for many taxpayers in New Zealand, and for many, can also be a very stressful one – the end of the...

INSIDE THIS EDITION The employees’ market 1 Update - GST on farmhouses and holiday homes 2 FBT updates 2 GST 101 3 Snippets 4 IRD...

A company is sometimes referred to as an interim taxing vehicle because the income of a company is first taxed when derived, but then...