To be in business: Are you really carrying on a business for tax purposes?
Have you ever wondered if your side hustle, investment activity, or even your hobby could be considered a business for tax purposes?...
Tax in focus
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Showing results 31-45 of 63
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When IR comes knocking: What to know and do
Inland Revenue expects a return of more than $1 billion over two years, signalling a strong focus on high-risk areas such as trusts, residential property, and undeclared income in the hidden economy...
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Unlocking investment: Rethinking thin capitalisation for infrastructure projects
New Zealand’s current thin capitalisation rules aim to limit excessive interest deductions claimed by non-resident investors or foreign-controlled entities, but they weren’t built with large-scale...
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Can our NZ tax system withstand the grey wave? Inland Revenue’s bold look at the future
Picture this: by 2040, nearly one in five Kiwis will be over 65, but the pool of working-age taxpayers funding healthcare and superannuation will have shrunk dramatically...
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How the 2025 Investment Boost works
Key technical considerations include eligibility, timing of asset purchase/use, and treatment under existing depreciation and transfer rules...
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What the new Fonterra dividend tax treatment means for dairy farmers
Fonterra is changing the tax treatment of payments made for wet shares from the 2025 income year. These payments will now be treated as dividends for income tax purposes...
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Turning feedback into action: IR responds to CA ANZ findings
We are delighted to share with our members that Inland Revenue (IR) has implemented a package of service changes aimed at addressing issues raised by CA ANZ and its members...
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Understanding bright-line rollover relief: What transferees inherit in family transfers
Inland Revenue’s QB 25/15 explains how rollover relief under the bright-line rules applies when residential land is transferred between associated persons...
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Final guidance clarifies bright-line test application to subdivisions and lifestyle blocks
This article focuses on two items—PUB00488d, which deals with subdivided land, and PUB00488e, which covers lifestyle blocks...
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Navigating complexity: Key themes to expect from the NZ Tax Roadshow 2025
CA ANZ is gearing up for the NZ Tax Roadshow 2025, which will be held across 13 locations nationwide throughout May, along with one virtual session...
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Fonterra announces changes in tax treatment of dividends
Fonterra has updated the tax treatment of dividends paid on supply-backed shares...
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Where to now for FBT?
CA ANZ has long called for a simplified FBT system that targets genuine substitutes for salary and aligns with modern work arrangements...
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Activities of not-for-profit organisations – taxable or not?
Inland Revenue suggests member fees in community clubs could be taxed — a major shift from how many small not-for-profits (NFPs) currently operate...
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Deadline approaching to opt out of GST on certain assets
GST-registered taxpayers should review assets to determine if they benefit from the transitional rule under section 91 of the GST Act, avoiding GST obligations upon sale...
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Updated land sales guidance: Key draft clarifications and amendments
Inland Revenue has released six draft amended Questions We’ve Been Asked (QWBAs) concerning land sales and the bright-line test...
