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...
Tax in focus
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Showing results 16-30 of 67
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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...
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Member of a professional association becoming a registered tax agent
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
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Board approved courses
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
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Relevant experience
Becoming a registered tax agent – Relevant experience...
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Australian degree or post-graduate pathway for registered tax agents
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
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Pathways for CA ANZ members to become a registered tax agent
Becoming a registered tax agent...
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Tax Governance is on Inland Revenue's radar (NZ)
Inland Revenue has extended review activities of small and medium enterprises (SMEs) to include tax governance...
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Fixing the FIF puzzle: Why the new Revenue Account Method isnt enough (NZ)
CA ANZ welcomes the new Revenue Account Method but says broader reform of FIF and financial-arrangement rules is essential for real simplification...
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CA ANZ calls for refinement to ensure Tax Bill delivers genuine simplification (NZ)
CA ANZ welcomes the Bill’s intent to modernise tax compliance but flags key areas needing clarity and fairness...
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ATO releases vulnerability framework
CA ANZ welcomes the ATO’s Vulnerability Framework (VF), a principle-based guide to improve how it supports people experiencing vulnerability when engaging with the tax system...
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Shortfall penalties rethink: clearer rules on care and tax positions (NZ)
When Inland Revenue (IR) reviews the return, the issue is not just whether the deduction is denied, but whether a shortfall penalty should apply...
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Joint ventures and GST: clarity and flexibility in the new flow-through regime required (NZ)
The Government’s August Tax Bill proposes a rewrite of the GST treatment of unincorporated joint ventures (JVs)...
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When goodwill meets the tax rules: sponsorship can be taxing
Inland Revenue’s latest draft interpretation statement takes a closer look at where community support and tax intersect...
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Tax agent individual IRD number process change: now in effect (NZ)
From 6 October 2025, Inland Revenue retired the agent-only IRD number application service. This article explains the recent change and its application to tax agents...