INSIDE THIS EDITION An introduction to the metaverse 1 Attribution vs market salary rules 2 Rollover relief – Does it go far enough? 2...

There are common misconceptions in relation to how portfolio shareholdings in foreign companies are treated for tax purposes. One...

INSIDE THIS EDITION Farewell to “tax invoices’’ 1 Taxation of capital 2 Is it a ‘New Build’? 3 Changes to trust disclosures 3...

What is the new normal? As Covid restrictions at home and abroad start to ease, a feeling of normality begins to surface; gone are the...

Inside this edition Short process rulings ............................. 1 Inflation pricing pressures and consumer engagement 2 Tax due...

After undergoing over a year of consultation, the purchase price allocation legislation is now in effect. At a high-level, the purpose of...

As New Zealand inches closer to the 90% double vaccination target, the Government and business community are making every effort to reach...

INSIDE THIS EDITION Clarity for property investors 1 Challenges and opportunities in a turbulent job market 2 New tax legislation 2...

INSIDE THIS EDITION 'New builds' discussion document 1 The ‘ute’ – Kiwi icon or tax dodge 2 Paid parental leave for who? 2...

The challenge of a global pandemic has emphasised the importance of a stable workforce. Many businesses are evaluating how to create a...