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Showing results 1-4 of 4

  1. Parents trapped: application of land sale rules to co-ownership changes

    Inland Revenue recently published Interpretation Statement 22/03: “Income tax - Application of the land sale rules to co-ownership changes and changes of trustees”...

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  2. Purchase Price Allocation Rules now apply

    Members acting for clients in the sale and purchase of a business or commercial property should be aware that new rules now apply to the allocation of the sale price to the different asset classes...

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  3. Where are they now? NZ Tax Working Group key items

    While it feels like a lifetime ago, there were several key items recommended by the Tax Working Group that CA ANZ has been monitoring. COVID-19 and the current tax bill has enabled some of these items...

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  4. Tax Working Group final report: key recommendations

    While we wait for the Government’s response to the Tax Working Group report, we discuss key recommendations...

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