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Clear filtersMany address areas where the current law is either impractical or overly complex, while others refine rules to better reflect modern circumstances, such as remote workers and small-scale renewable...
CA ANZ Sharing Knowledge Session on Family Trust Elections in Focus...
$10B of debts placed on hold after 1 January 2017 are being added to taxpayer’s accounts and will be subject to the general interest charge after 6 months...
Have you ever wondered if your side hustle, investment activity, or even your hobby could be considered a business for tax purposes?...
GST is heavily reliant on the “time of supply,” which is triggered by either the issuance of an invoice or the receipt of any payment. But what exactly counts as “payment,” and how does this affect...
The CA ANZ New Zealand Tax Conference returns on 20–21 November 2025 at Cordis Auckland, with online attendance available...
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...
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...
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...
Key technical considerations include eligibility, timing of asset purchase/use, and treatment under existing depreciation and transfer rules...
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...
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...
Inland Revenue’s QB 25/15 explains how rollover relief under the bright-line rules applies when residential land is transferred between associated persons...
CA ANZ collaborated with other professional bodies during the policy development phase, and our efforts continue with TPB’s draft guidance...
Why Inland Revenue’s new Interpretation Statement on partnerships matters more than you think...
