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...
Tax in focus
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Have your say: open New Zealand consultation items
Help shape NZ tax policy and guidance...
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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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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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Fixing the FIF puzzle: Why the new Revenue Account Method isnt enough (NZ)
CA ANZ welcomes the new Revenue Account Method but says broader reform of FIF and financial-arrangement rules is essential for real simplification...
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CA ANZ calls for refinement to ensure Tax Bill delivers genuine simplification (NZ)
CA ANZ welcomes the Bill’s intent to modernise tax compliance but flags key areas needing clarity and fairness...
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NZ Tax: going for growth?
The CA ANZ New Zealand Tax Conference returns on 20–21 November 2025 at Cordis Auckland, with online attendance available...
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When IR comes knocking: What to know and do
Inland Revenue expects a return of more than $1 billion over two years, signalling a strong focus on high-risk areas such as trusts, residential property, and undeclared income in the hidden economy...
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Unlocking investment: Rethinking thin capitalisation for infrastructure projects
New Zealand’s current thin capitalisation rules aim to limit excessive interest deductions claimed by non-resident investors or foreign-controlled entities, but they weren’t built with large-scale...
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Can our NZ tax system withstand the grey wave? Inland Revenue’s bold look at the future
Picture this: by 2040, nearly one in five Kiwis will be over 65, but the pool of working-age taxpayers funding healthcare and superannuation will have shrunk dramatically...
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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...
