Tax in focus

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  1. Pillar Two: What does it mean for New Zealand businesses?

    The Government has just introduced legislation to help ensure multinational corporations are paying their “fair share” of tax...

  2. Updated tax relief measures on 2023 cyclones and floods

    An updated summary on enacted and proposed tax changes relating to the extreme weather events of 2023...

  3. Cyclones and floods - tax relief measures

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

  4. 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)...

  5. 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...

  6. 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...

  7. 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...