Taxation of cryptoassets is taking shape
CA ANZ has been speaking to the Government about how best to address cryptocurrency taxation...
Tax in focus
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Showing results 136-150 of 158
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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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National Tax Liaison Group: a direct line to Inland Revenue
Members of the CA ANZ National Tax Liaison Group are talking about the forum and how it helps to resolve Inland Revenue operational issues, thereby making a difference for members...
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Tax administration in a digital world
CA ANZ broadly supports introducing measures to simplify and enhance compliance, lower compliance and administration costs, and drive efficiencies and productivity...
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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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Support through Tax Liaison Groups in New Zealand
Members who encounter issues while interacting with the Inland Revenue system can reach out to their local tax liaison group...
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ATO draft guidance on s100A and Div7A UPE sub-trust arrangements
Thanks to the CAs who have responded so far to the CA ANZ Tax Team’s request for feedback on the ATO’s draft guidance on section 100A reimbursement agreements and when unpaid present entitlements (...
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ATO and TPB publish final client verification guidance
The Australian Taxation Office (ATO) and Tax Practitioners Board (TPB) have published the soon-to-be mandatory verification requirements...
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“Backpacker tax” discriminatory under UK Convention
High Court decided a UK backpacker, who was an Australian tax resident, was not subject to “backpacker tax” as it was discriminatory based on nationality...
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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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Australian Federal Budget 2021-22 - Test to determine tax residency
Australia’s tax residency rules will change, the government announced in the 2021-22 federal budget...
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Submission on consultation paper buying in NSW building a future
CA ANZ calls for detailed modelling about financial and distributional impacts of transitioning from stamp duty to land tax...
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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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NZ trust law changes are live from January 2021
The Trusts Act 2019 comes into effect on 30 January 2021 following an 18-month transition. It replaces the Trustee Act 1956 and aims to clarify and modernise the law...
