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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Showing results 1-15 of 78
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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Inland Revenue’s draft guidance helps clarify the GST treatment of partnerships, joint ventures, trusts and other unincorporated bodies...
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Provisional tax: What’s putting accountants under pressure?
A survey of 334 accountants reveals where provisional tax is creating pressure and where practitioners see opportunities for change...
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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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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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Can PIEs develop land? Inland Revenue’s emerging view
Inland Revenue’s draft view confirms PIEs can undertake land development, raising practical considerations for fund structures, diversification and investment scope...
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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...