NEWSLETTER Aug-Oct 2023
INSIDE THIS EDITION Tax ourselves out of recession? 1 Tax policy from two sides of the political aisle 2 Taxation Principles Reporting...
39% Trust tax rate
On 18 May 2023, the government introduced the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill. The Bill...
Newsletter May-July 2023
INSIDE THIS EDITION Flooding events tax concessions 1 Deductibility of holding costs for land 2 Environmental correctness 3 Trusts and...
FBT on motor vehicles refresher
Calculating Fringe Benefit Tax (FBT) on motor vehicles can be complex, due to the various permutations that can exist depending on the...
Newsletter Feb- April 2023
Inside this edition Labour shortages .............................. 1 Residential property – A class of its own 2 IRD - Whether a...
Year-End is looming – Are you prepared?
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...
Newsletter Nov 2022-Jan 2023
INSIDE THIS EDITION The employees’ market 1 Update - GST on farmhouses and holiday homes 2 FBT updates 2 GST 101 3 Snippets 4 IRD...
Retained earnings & imputation credits
A company is sometimes referred to as an interim taxing vehicle because the income of a company is first taxed when derived, but then...
Newsletter Aug- Oct 2022
INSIDE THIS EDITION An introduction to the metaverse 1 Attribution vs market salary rules 2 Rollover relief – Does it go far enough? 2...
Shares held in foreign companies 101
There are common misconceptions in relation to how portfolio shareholdings in foreign companies are treated for tax purposes. One...
