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)...
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Property purchase or business set-up costs – How can I get the GST back?
What you need to know about obtaining a GST refund...
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Scope of domestic trust rules should be reduced
Amendments should be made to reduce the scope of the domestic trust disclosure rules...
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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...
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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...
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Time for FBT overhaul
Inland Revenue (IR) recently released its findings from a regulatory stewardship review of the fringe benefit tax (FBT)...
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Taxation of cryptoassets is taking shape
CA ANZ has been speaking to the Government about how best to address cryptocurrency taxation...
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Parents trapped: application of land sale rules to co-ownership changes
Inland Revenue recently published Interpretation Statement 22/03: “Income tax - Application of the land sale rules to co-ownership changes and changes of trustees”...
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Should sale of shares be treated as a dividend?
CA ANZ New Zealand Tax Leader John Cuthbertson suggests any proposed integrity measures should solely focus on aligning with the problem definition...
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Trust disclosure requirements
Trusts with assessable income that are required to file a tax return now face increased disclosure requirements...
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Purchase Price Allocation Rules now apply
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...
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Tax system ‘swallowing’ facilitation payments
NZ Senior Tax Advocate, Jolayne Trim says facilitation payments shouldn’t be swallowed by the tax system to allow farmers to ‘start again.’ CA ANZ have suggested to officials that Government should...
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Where are they now? NZ Tax Working Group key items
While it feels like a lifetime ago, there were several key items recommended by the Tax Working Group that CA ANZ has been monitoring. COVID-19 and the current tax bill has enabled some of these items...
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CA ANZ advocacy - JobKeeper Payment Scheme
Round up of the most commonly asked questions from members regarding the JobKeeper Payment scheme...
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Tax Working Group final report: key recommendations
While we wait for the Government’s response to the Tax Working Group report, we discuss key recommendations...
