Tax in focus

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Showing results 16-30 of 73

  1. 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)...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. Dealing with Inland Revenue – still a few bumps (NZ)

    Survey shows improving Inland Revenue interactions, but inconsistency and capability pressures continue to challenge practitioners...

  9. 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...

  10. Board approved courses

    Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...

  11. Relevant experience

    Becoming a registered tax agent – Relevant experience...

  12. 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...

  13. Pathways for CA ANZ members to become a registered tax agent

    Becoming a registered tax agent...

  14. 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...

  15. 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...