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...
Tax in focus
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Key GST apportionment changes in the recent tax bill
The GST apportionment rules can be a source of frustration to those looking to apply them. Following a review, Inland Revenue has introduced several amendments into the current tax bill to make it...
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Submission on Company losses – ownership continuity, sharing and measurement
CAANZ’s feedback on draft interpretation statement PUB00398 – Company losses – ownership continuity, sharing and measurement...
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Time for FBT overhaul
Inland Revenue (IR) recently released its findings from a regulatory stewardship review of the fringe benefit tax (FBT)...
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Is your system ready for new GST invoicing rules?
Changes to the GST invoicing rules, as part of tax legislation passed in March 2022, will take effect from April 2023. These changes will affect almost all businesses – and have so far attracted very...
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Taxation of cryptoassets is taking shape
CA ANZ has been speaking to the Government about how best to address cryptocurrency taxation...
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Parents trapped: application of land sale rules to co-ownership changes
Inland Revenue recently published Interpretation Statement 22/03: “Income tax - Application of the land sale rules to co-ownership changes and changes of trustees”...
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Should sale of shares be treated as a dividend?
CA ANZ New Zealand Tax Leader John Cuthbertson suggests any proposed integrity measures should solely focus on aligning with the problem definition...
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National Tax Liaison Group: a direct line to Inland Revenue
Members of the CA ANZ National Tax Liaison Group are talking about the forum and how it helps to resolve Inland Revenue operational issues, thereby making a difference for members...
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Tax administration in a digital world
CA ANZ broadly supports introducing measures to simplify and enhance compliance, lower compliance and administration costs, and drive efficiencies and productivity...
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Support through Tax Liaison Groups in New Zealand
Members who encounter issues while interacting with the Inland Revenue system can reach out to their local tax liaison group...
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Purchase Price Allocation Rules now apply
Members acting for clients in the sale and purchase of a business or commercial property should be aware that new rules now apply to the allocation of the sale price to the different asset classes...
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Tax system ‘swallowing’ facilitation payments
NZ Senior Tax Advocate, Jolayne Trim says facilitation payments shouldn’t be swallowed by the tax system to allow farmers to ‘start again.’ CA ANZ have suggested to officials that Government should...
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NZ trust law changes are live from January 2021
The Trusts Act 2019 comes into effect on 30 January 2021 following an 18-month transition. It replaces the Trustee Act 1956 and aims to clarify and modernise the law...
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Where are they now? NZ Tax Working Group key items
While it feels like a lifetime ago, there were several key items recommended by the Tax Working Group that CA ANZ has been monitoring. COVID-19 and the current tax bill has enabled some of these items...