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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Repairs and maintenance: Why “fixing what broke” might not be deductible
Storm repairs and defect remediation can look like-for-like, but timing and condition tests may still push costs into capital, not deductions...
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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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Shortfall penalties rethink: clearer rules on care and tax positions (NZ)
When Inland Revenue (IR) reviews the return, the issue is not just whether the deduction is denied, but whether a shortfall penalty should apply...
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When goodwill meets the tax rules: sponsorship can be taxing
Inland Revenue’s latest draft interpretation statement takes a closer look at where community support and tax intersect...
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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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To be in business: Are you really carrying on a business for tax purposes?
Have you ever wondered if your side hustle, investment activity, or even your hobby could be considered a business for tax purposes?...
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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...