Submission on what’s required to establish and maintain a public fund
CAANZ’s feedback to Inland Revenue on what is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007...
Policy submissions
View our recently lodged policy submissions and search by topic area
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Submission on Cross-border workers – options for reform
CA ANZ submission on Cross-border workers – issues and options for reform...
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Submission on proposed scope of Inland Revenues long term insights briefing
CA ANZ’s provide feedback on the proposed scope of Inland Revenue’s long-term insights briefing...
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Submission to the Inquiry into the current and future nature impact and risks of cryptocurrencies
CA ANZs feedback to Government of current cryptocurrency taxation in New Zealand...
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Submission on Draft QWBA PUB00391
CA ANZ recently provided feedback to Inland Revenue on Draft QWBA PUB00391 If I run a hotel, motel or boarding house and live on site, what expenditure can I claim?...
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Submission on excusing estates from filing income tax returns
Chartered Accountants ANZ recently had the opportunity to comment on this draft item which outlines the Commissioner’s proposed approach to applying the income tax return filing exemption in section...
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Submission on GST - Definition of a Resident
Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on their recent draft interpretation statement PUB00390: GST – Definition of a Resident...
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Submission on loss carry-forward: continuity of business activities
Chartered Accountants Australia and New Zealand recently provided feedback on draft interpretation statement PUB00376. This draft interpretation statement intends to provides guidance on how the main...
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Submission on deemed dividends
CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB00362 – Deemed Dividends (the Statement)...
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Submission on deductions for businesses disrupted by the COVID19 pandemic
CA ANZ recently provided feedback on the draft interpretation statement on the income tax deductibility and GST implications for businesses disrupted by the COVID-19 pandemic...
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Submission on draft QWBA PUB00256
Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on draft QWBA PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST...
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Submission on income tax treatment of accommodation provided to employees
CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees...
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Submission on whether negative interest payments are subject to withholding taxes
CA ANZ recently provided feedback on ADV00097: Whether “negative interest” payments are subject to withholding taxes...
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Submission on charities business exemption
CA ANZ recently provided feedback on two draft QWBAs - PUB003359a and PUB003359b which set out the Commissioner’s views on when the charities business exemption must be used, and whether the charities...
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Submission on administration of the imported mismatch rule section FH 11
CA ANZ recently provided comments on draft operational statement ED0225 Administration of the imported mismatch rule section FH 11...