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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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Before March arrives: NZ tax issues that shape year-end outcomes
Key pre-March decisions on provisional tax, shareholder funding, trusts, GST and hard year-end cut-offs that determine whether outcomes remain flexible or fixed...
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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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Joint ventures and GST: clarity and flexibility in the new flow-through regime required (NZ)
The Government’s August Tax Bill proposes a rewrite of the GST treatment of unincorporated joint ventures (JVs)...
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Investment Boost remedial changes: tightening and clarifying the rules (NZ)
Introduced under urgency as part of the Budget process and without the benefit of external consultation, shortcomings in the original legislation have come to light...
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Key proposals in the August NZ Tax Bill: What’s changing and Why it matters
Many 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...
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When does payment count for GST?
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...
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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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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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GST and managed funds: What investors need to know
Inland Revenue has released a draft statement on how GST applies to managed funds. Discover key insights about managed funds, their fees and the draft statement's potential impact...
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Make your Christmas count: A guide to tax-deductible festive expenses
Did you know some of your Christmas expenses may be tax deductible or subject to Fringe Benefit Tax?...
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What if I use a property manager?
New marketplace rules for listed services, the sharing economy and using a listing intermediary to manage a holiday home from 1 April...
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A guide to navigating GST for unit title body corporates
The recent interpretation statement for unit title body corporate sets out how GST applies to transactions between a unit title body corporate, its members and third-party suppliers...
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Operation Protego (GST fraud) – Ethical considerations
CAs who become aware of a person’s involvement in fraudulent activity are reminded of relevant ethical rules applying to accountants...
