CA ANZ is preparing for the NZ Tax Roadshow 2025, an event designed to provide essential updates on legislative changes, Inland Revenue (IR) priorities and key developments in business, international, investment, rural and property tax.

The Roadshow will take place across 13 locations nationwide throughout May, along with one virtual session, making it accessible for members across the country.

Designed to be both interactive and informative, the sessions go beyond technical updates. The Roadshow is a valuable opportunity for members to connect in person, exchange insights and raise real-world concerns. The CA ANZ NZ Tax Team looks forward to engaging directly with members -to listen, learn and ensure our work is grounded in the challenges you and your clients face every day.

Here’s a snapshot of what this year’s Roadshow will cover:

Growth and simplification at the forefront

A focus will be the Government’s current tax policy work programme, emphasising initiatives to support economic growth and streamline tax obligations. Updates will include progress on the remedials log, the long-term insights briefing and developments in the charities and not-for-profit sector.

Business and property sector updates

The Roadshow will explore practical tax issues in the business landscape, including proposed FBT simplification and recently enacted emergency tax relief measures.

In the property space, the spotlight will be on the 2-year bright-line test, rollover relief and interest deductibility. Real-world scenarios will explore how factors like related-party transfers, lifestyle blocks and subdivided land can impact tax obligations even when it may not be immediately obvious.

Spotlight on Crypto, CARF, and International Tax

The international tax section will address the evolving global tax environment. With BEPS Pillars 1 and 2 progressing slowly and the Digital Services Tax shelved, attention turned to the Crypto-Asset Reporting Framework (CARF). From 1 April 2026, crypto exchanges will need to collect and report personal and transaction data, including self-certification for tax residency. Penalties may apply for non-compliance.

Also covered will be the accommodation GST rule effective from 1 April 2024, which requires electronic marketplaces to account for GST at checkout highlighting record-keeping and compliance implications.

Investment rules get a fresh look

The application of the Foreign Investment Fund (FIF) rules continues to be complex. Following the IR Issues Paper, relief appears to be on the way for foreign investors and transitional residents aiming to remove barriers to the attraction of talent to New Zealand. We will revisit the rules including thresholds, valuation issues and method choices and discuss likely changes.

Discussion will also cover share investments and platform-based trading. A quiz segment will give attendees the chance to test their understanding in an engaging way.

Inland Revenue activity

The Roadshow will also highlight IR’s current compliance focus. Ongoing issues and continuing concerns about tax debt management will also be addressed. IR audit activity and debt focus have increased significantly.

Don’t miss out

The Roadshow is your opportunity to gain timely insights, ask questions and explore the practical impacts of current and future tax changes.