Options for relief from tax debt: when timeframes meet reality
CA ANZ calls for greater flexibility where taxpayers need to vary instalment arrangements due to changing economic conditions...
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Company removals and loans to shareholders: Practical issues
New IR315A requirements raise timing and treatment questions for shareholder loans when seeking Inland Revenue’s letter of no objection for company removal...
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Can PIEs develop land? Inland Revenue’s emerging view
Inland Revenue’s draft view confirms PIEs can undertake land development, raising practical considerations for fund structures, diversification and investment scope...
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Thin capitalisation and infrastructure: A targeted shift to unlock investment
Targeted thin cap concession for infrastructure aims to ease constraints on highly leveraged projects while maintaining regime integrity...
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Tax pooling extended — a second chance for prior years
Tax pooling now applies to 2022–23 and 2023–24 income tax, offering a time-limited option to manage prior-year liabilities and potentially reduce interest exposure...
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TPB Sanction powers to be enhanced – ED law released
The Government has released the long-awaited Exposure draft legislation and Explanatory materials for amendments to the Sanction powers of the Tax Practitioners Boards (TPB)...
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When GST use shifts: Adjustment obligations that are easily overlooked (NZ)
When actual use differs from intended use, GST adjustments may be required to keep input tax claims aligned with economic activity...
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Taxing NFP membership receipts: Where will the policy land?
Inland Revenue is considering how NFP membership subscriptions, levies and member transactions should be taxed as policy direction begins to take shape...
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Family trust distribution tax and ATO relief options
The ATO is focusing on family trusts distributing outside the family group, with administrative relief for general interest charges available until 31 December 2026...
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Investigating the ATO’s probate requirements for deceased estates
CA ANZ proposes alternative to probate requirement for ATO to grant information and tax refunds, reducing red tape and family distress...
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FBT for 2025/26: Common late-year issues and early reviews
Late-year FBT issues often stem from assumptions and weak records. February and March remain key periods to review positions before 31 March...
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Repairs and maintenance: Why “fixing what broke” might not be deductible
Storm repairs and defect remediation can look like-for-like, but timing and condition tests may still push costs into capital, not deductions...
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Beyond the hamper: year-end client gifts and key tax implications (NZ)
Digital gifting is on the rise, but deductibility varies—turning year-end client gifts into a careful tax and compliance exercise...
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Dealing with Inland Revenue – still a few bumps (NZ)
Survey shows improving Inland Revenue interactions, but inconsistency and capability pressures continue to challenge practitioners...
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Member of a professional association becoming a registered tax agent
Understand the requirements and pathways for CA ANZ members to become a registered tax agent in Australia...
