NZ Tax treatment of grants and subsidies: the ins and outs
Breaking down the ins and outs of how tax is applied to grants and subsidies...
Tax in focus
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Sting in the tail with FBT exemptions for bikes and public transport
New Fringe Benefit Tax (FBT) exemptions for bikes and public transport have been available since April, but employers should be aware that a different tax outcome will arise if the employee is not...
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High Wealth Individuals findings: What happens next?
Do the results actually mean that the wealthiest New Zealanders pay lower levels of tax?...
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Why we need a new emergency recovery framework
The Governance and Administration Committee echo CA ANZ’s call for a new emergency recovery framework...
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Cyclones and floods - tax relief measures
Tax changes to support affected regions by Cyclone Hale, the January floods and Cyclone Gabrielle...
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Opportunity to simplify trust disclosures for ‘small’ trusts
The CA ANZ NZ Tax Team have been advocating for changes to ease the compliance burden for trustees of these small trusts...
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Beware – common errors in trust disclosures
Common mistakes to avoid when complying with NZ domestic trust disclosure rules as the end of the 2022 tax return filing season fast approaches...
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Christmas expenses: What is deductible?
Before you get too far into your office party planning, it is important to understand what expenses are fully deductible and/or liable for Fringe Benefit Tax (FBT)...
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Property purchase or business set-up costs – How can I get the GST back?
What you need to know about obtaining a GST refund...
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Scope of domestic trust rules should be reduced
Amendments should be made to reduce the scope of the domestic trust disclosure rules...
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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...
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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...
