Tax in focus

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  1. 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...

  2. Tax agent individual IRD number process change: now in effect (NZ)

    From 6 October 2025, Inland Revenue retired the agent-only IRD number application service. This article explains the recent change and its application to tax agents...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. The Inland Revenue Satisfaction Survey reveals rising compliance costs and opportunities for service improvements

    In the 2024 Inland Revenue Satisfaction Survey, CA ANZ members’ feedback reveals rising compliance costs and an urgent need for streamlined processes to ease New Zealand’s tax burden. Brought to you...

  10. CA ANZ remains concerned about Code Determination – 10 bodies support disallowance motion

    CA ANZ makes its concerns about the Determination clear in an Open Letter to the Government and at a roundtable with the Assistant Treasurer’s office and Treasury...

  11. Donating trading stock? Here’s what you need to know

    New rules apply for disposals occurring on or after 1 April 2024...

  12. Tax Principles Reporting framework: fit for purpose?

    A tax principles-based measurements reporting framework must be fit for purpose, relevant and appropriately reported upon...

  13. Why we need a new emergency recovery framework

    The Governance and Administration Committee echo CA ANZ’s call for a new emergency recovery framework...

  14. Guardian Full Federal Court appeal and key takeaways

    The Full Federal Court has dismissed the Commissioner’s appeal, finding that there was no s100A reimbursement agreement, but partially allowed the Commissioner’s Part IVA appeal...

  15. Is the build-to-rent exemption from interest limitation rules feasible?

    CA ANZ does not support the proposal to provide an in-perpetuity exemption from the interest limitation rules for build-to-rent dwellings...