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 in focus
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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...
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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Inland Revenue’s draft guidance helps clarify the GST treatment of partnerships, joint ventures, trusts and other unincorporated bodies...
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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...
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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...
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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...
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FBT health and safety exclusion: Start with the workplace risk
QB 26/02 confirms that the health and safety exclusion depends on the workplace risk being managed—not simply the benefit provided...
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AI and tax: Faster answers, same responsibilities
AI can speed up tax work, but it does not change the reasonable care standard or the need to review AI output carefully...
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Bendel HC decision clarifies Div 7A treatment of unpaid present entitlements
Landmark decision clarifies that unpaid present entitlements to corporate beneficiaries are not loans for Division 7A, ending years of uncertainty...
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Intermediary rules – are changes in the wind?
An Inland Revenue issues paper proposes changes to intermediary rules, including new categories and replacing the 10-client rule...
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Tax debt: the era of softly softly is over
Inland Revenue is stepping up tax debt recovery as PAYE and GST arrears continue to grow among small businesses...
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Payment processing and GST: Where Inland Revenue draws the line
IS 26/02 clarifies when payment-related services fall outside the financial services exemption for GST purposes...
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Options for relief from tax debt: when timeframes meet reality
CA ANZ calls for greater flexibility where taxpayers need to vary instalment arrangements due to changing economic conditions...
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Company removals and loans to shareholders: Practical issues
New IR315A requirements raise timing and treatment questions for shareholder loans when seeking Inland Revenue’s letter of no objection for company removal...
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Reforms proposed for tax practitioner sanctions and compliance (AU)
Reforms proposed for tax practitioner sanctions...