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Clear filtersThe 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...
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...
Members acting for clients in the sale and purchase of a business or commercial property should be aware that new rules now apply to the allocation of the sale price to the different asset classes...
While we wait for the Government’s response to the Tax Working Group report, we discuss key recommendations...