How the 2025 Investment Boost works
Key technical considerations include eligibility, timing of asset purchase/use, and treatment under existing depreciation and transfer rules...
Tax in focus
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What the new Fonterra dividend tax treatment means for dairy farmers
Fonterra is changing the tax treatment of payments made for wet shares from the 2025 income year. These payments will now be treated as dividends for income tax purposes...
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Turning feedback into action: IR responds to CA ANZ findings
We are delighted to share with our members that Inland Revenue (IR) has implemented a package of service changes aimed at addressing issues raised by CA ANZ and its members...
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Understanding bright-line rollover relief: What transferees inherit in family transfers
Inland Revenue’s QB 25/15 explains how rollover relief under the bright-line rules applies when residential land is transferred between associated persons...
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“We never signed anything—how could it be a partnership?”
Why Inland Revenue’s new Interpretation Statement on partnerships matters more than you think...
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Final guidance clarifies bright-line test application to subdivisions and lifestyle blocks
This article focuses on two items—PUB00488d, which deals with subdivided land, and PUB00488e, which covers lifestyle blocks...
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Navigating complexity: Key themes to expect from the NZ Tax Roadshow 2025
CA ANZ is gearing up for the NZ Tax Roadshow 2025, which will be held across 13 locations nationwide throughout May, along with one virtual session...
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Fonterra announces changes in tax treatment of dividends
Fonterra has updated the tax treatment of dividends paid on supply-backed shares...
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Where to now for FBT?
CA ANZ has long called for a simplified FBT system that targets genuine substitutes for salary and aligns with modern work arrangements...
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Activities of not-for-profit organisations – taxable or not?
Inland Revenue suggests member fees in community clubs could be taxed — a major shift from how many small not-for-profits (NFPs) currently operate...
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Federal Budget 2025-26: broadening Tax Practitioners Board sanctions
Budget 2025 broadening Tax Practitioners Board sanctions...
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Federal Budget 2025-26: The regulation of tax agents
Funding has been provided to modernize tax agent registration, strengthen TPB sanctions and support TPB compliance. Find out more about these proposals...
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Deadline approaching to opt out of GST on certain assets
GST-registered taxpayers should review assets to determine if they benefit from the transitional rule under section 91 of the GST Act, avoiding GST obligations upon sale...
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Updated land sales guidance: Key draft clarifications and amendments
Inland Revenue has released six draft amended Questions We’ve Been Asked (QWBAs) concerning land sales and the bright-line test...
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CA ANZ welcomes FEC report on tax bill but highlights concerns
The Finance and Expenditure Committee (FEC) has reviewed the Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures) Bill and recommended changes based on public submissions...
