Thin capitalisation and infrastructure: A targeted shift to unlock investment
Targeted thin cap concession for infrastructure aims to ease constraints on highly leveraged projects while maintaining regime integrity...
Tax in focus
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Tax pooling extended — a second chance for prior years
Tax pooling now applies to 2022–23 and 2023–24 income tax, offering a time-limited option to manage prior-year liabilities and potentially reduce interest exposure...
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TPB Sanction powers to be enhanced – ED law released
The Government has released the long-awaited Exposure draft legislation and Explanatory materials for amendments to the Sanction powers of the Tax Practitioners Boards (TPB)...
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Online Services for Agents review commences
Improvements to OSfA are needed to address system limitations that hinder tax agent productivity...
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When GST use shifts: Adjustment obligations that are easily overlooked (NZ)
When actual use differs from intended use, GST adjustments may be required to keep input tax claims aligned with economic activity...
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Taxing NFP membership receipts: Where will the policy land?
Inland Revenue is considering how NFP membership subscriptions, levies and member transactions should be taxed as policy direction begins to take shape...
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Family trust distribution tax and ATO relief options
The ATO is focusing on family trusts distributing outside the family group, with administrative relief for general interest charges available until 31 December 2026...
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Investigating the ATO’s probate requirements for deceased estates
CA ANZ proposes alternative to probate requirement for ATO to grant information and tax refunds, reducing red tape and family distress...
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GIC remission review released
CA ANZ supports the Tax Ombudsman’s 4 recommendations which address member concerns about lack of guidance, inconsistent outcomes and the need for better explanations of decisions...
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Family trust elections: common traps triggering FTDT
Small mistakes, big consequences: how common family trust election missteps are triggering unexpected family trust distribution tax...
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Family trust elections: fixing a system that no longer works
Family trust election rules are creating disproportionate risk for family businesses and their advisers, highlighting the urgent need for certainty and reform...
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First steps toward greater consistency in GIC remissions
Chartered Accountants ANZ welcome ATO changes to interest and FTL penalty remission requests based on member feedback...
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Repairs and maintenance: Why “fixing what broke” might not be deductible
Storm repairs and defect remediation can look like-for-like, but timing and condition tests may still push costs into capital, not deductions...
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Beyond the hamper: year-end client gifts and key tax implications (NZ)
Digital gifting is on the rise, but deductibility varies—turning year-end client gifts into a careful tax and compliance exercise...
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Dealing with Inland Revenue – still a few bumps (NZ)
Survey shows improving Inland Revenue interactions, but inconsistency and capability pressures continue to challenge practitioners...