Tax in focus

Filter by


Current filter

Clear filters

Showing results 121-135 of 158

  1. Sting in the tail with FBT exemptions for bikes and public transport

    New Fringe Benefit Tax (FBT) exemptions for bikes and public transport have been available since April, but employers should be aware that a different tax outcome will arise if the employee is not...

  2. High Wealth Individuals findings: What happens next?

    Do the results actually mean that the wealthiest New Zealanders pay lower levels of tax?...

    Tagged in:
  3. Why we need a new emergency recovery framework

    The Governance and Administration Committee echo CA ANZ’s call for a new emergency recovery framework...

  4. Cyclones and floods - tax relief measures

    Tax changes to support affected regions by Cyclone Hale, the January floods and Cyclone Gabrielle...

  5. Opportunity to simplify trust disclosures for ‘small’ trusts

    The CA ANZ NZ Tax Team have been advocating for changes to ease the compliance burden for trustees of these small trusts...

  6. Guardian Full Federal Court appeal and key takeaways

    The Full Federal Court has dismissed the Commissioner’s appeal, finding that there was no s100A reimbursement agreement, but partially allowed the Commissioner’s Part IVA appeal...

  7. Beware – common errors in trust disclosures

    Common mistakes to avoid when complying with NZ domestic trust disclosure rules as the end of the 2022 tax return filing season fast approaches...

  8. Christmas expenses: What is deductible?

    Before you get too far into your office party planning, it is important to understand what expenses are fully deductible and/or liable for Fringe Benefit Tax (FBT)...

  9. Property purchase or business set-up costs – How can I get the GST back?

    What you need to know about obtaining a GST refund...

  10. Scope of domestic trust rules should be reduced

    Amendments should be made to reduce the scope of the domestic trust disclosure rules...

  11. Is the build-to-rent exemption from interest limitation rules feasible?

    CA ANZ does not support the proposal to provide an in-perpetuity exemption from the interest limitation rules for build-to-rent dwellings...

  12. Key GST apportionment changes in the recent tax bill

    The GST apportionment rules can be a source of frustration to those looking to apply them. Following a review, Inland Revenue has introduced several amendments into the current tax bill to make it...

  13. Submission on Company losses – ownership continuity, sharing and measurement

    CAANZ’s feedback on draft interpretation statement PUB00398 – Company losses – ownership continuity, sharing and measurement...

    Tagged in:
  14. Time for FBT overhaul

    Inland Revenue (IR) recently released its findings from a regulatory stewardship review of the fringe benefit tax (FBT)...

  15. Is your system ready for new GST invoicing rules?

    Changes to the GST invoicing rules, as part of tax legislation passed in March 2022, will take effect from April 2023. These changes will affect almost all businesses – and have so far attracted very...

    Tagged in: