Current filter
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...
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...
Key technical considerations include eligibility, timing of asset purchase/use, and treatment under existing depreciation and transfer rules...
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...
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...
Inland Revenue’s QB 25/15 explains how rollover relief under the bright-line rules applies when residential land is transferred between associated persons...
This article focuses on two items—PUB00488d, which deals with subdivided land, and PUB00488e, which covers lifestyle blocks...
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...
Fonterra has updated the tax treatment of dividends paid on supply-backed shares...
CA ANZ has long called for a simplified FBT system that targets genuine substitutes for salary and aligns with modern work arrangements...
Inland Revenue suggests member fees in community clubs could be taxed — a major shift from how many small not-for-profits (NFPs) currently operate...
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...
Inland Revenue has released six draft amended Questions We’ve Been Asked (QWBAs) concerning land sales and the bright-line test...
The Finance and Expenditure Committee (FEC) has reviewed the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill and recommended changes based on public submissions...
Inland Revenue is currently consulting on aspects of the tax rules relating to income derived by charities and not-for-profits...