Family trust distribution tax and ATO relief options
The ATO is focusing on family trust distributions outside the family group. Administrative relief for general interest charges is available until 30 June 2027...
Tax in focus
Filter by
Showing results 1-15 of 174
-
Have your say: open New Zealand consultation items
Help shape NZ tax policy and guidance...
-
Motor vehicle FBT: Proposed categories
The proposed motor vehicle FBT rules would replace day counting with six categories, each with private-use percentages and requirements...
-
FIF rules: Changes for overseas investments
The Tax Bill proposes a higher FIF de minimis threshold and wider access to alternative income calculation methods for eligible investors...
-
Taking on a new client: Key tax matters
Taking on a new client involves more than their next tax return. Here are key tax matters to consider during the handover...
-
Keeping track of 2026 budget announcements – as at 16 October 2026
Keep track of 2026 budget announcements...
-
Election 2026: Where do the parties stand on tax?
Political parties outline their positions on key tax issues, from fiscal policy and personal tax to business investment, capital gains and wealth taxes...
-
Tax Bill 2026: Key proposals for tax practitioners
The Bill proposes wide-ranging changes to FBT, FIFs, financial arrangements, R&D, not-for-profits and other areas of the tax system...
-
GST and unincorporated bodies: who is really carrying on the activity
Inland Revenue’s draft guidance helps clarify the GST treatment of partnerships, joint ventures, trusts and other unincorporated bodies...
-
Provisional tax: What’s putting accountants under pressure?
A survey of 334 accountants reveals where provisional tax is creating pressure and where practitioners see opportunities for change...
-
Online Services for Agents review released
CA ANZ welcomes the Tax Ombudsman’s recommendations to improve Online Services for Agents (OSfA) which support most members longstanding concerns with OSfA...
-
Can land disposals be taxable under section CB 3?
Inland Revenue says section CB 3 can apply to land disposals in limited cases, even where the specific land sale rules do not apply...
-
FBT update 2026: Four developments worth checking
Four recent FBT developments highlight changes and guidance on gift cards, employee loans, motor vehicles, and health and safety benefits...
-
Before your client signs: Seven property tax questions worth asking
Seven questions to help identify income tax, GST, financing and ownership issues before a client commits to a property transaction...
-
Current GST issues: Good tax stewardship means tackling the hard problems
More than a list of technical amendments, the Issues Paper reflects Inland Revenue's stewardship role in reviewing whether GST remains fit for purpose...