Current GST issues: Good tax stewardship means tackling the hard problems
More than a list of technical amendments, the Issues Paper reflects Inland Revenue's stewardship role in reviewing whether GST remains fit for purpose...
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FBT health and safety exclusion: Start with the workplace risk
QB 26/02 confirms that the health and safety exclusion depends on the workplace risk being managed—not simply the benefit provided...
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AI and tax: Faster answers, same responsibilities
AI can speed up tax work, but it does not change the reasonable care standard or the need to review AI output carefully...
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Intermediary rules – are changes in the wind?
An Inland Revenue issues paper proposes changes to intermediary rules, including new categories and replacing the 10-client rule...
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Tax debt: the era of softly softly is over
Inland Revenue is stepping up tax debt recovery as PAYE and GST arrears continue to grow among small businesses...
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Payment processing and GST: Where Inland Revenue draws the line
IS 26/02 clarifies when payment-related services fall outside the financial services exemption for GST purposes...
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Options for relief from tax debt: when timeframes meet reality
CA ANZ calls for greater flexibility where taxpayers need to vary instalment arrangements due to changing economic conditions...
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Have your say: open New Zealand consultation items
Help shape NZ tax policy and guidance...
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Company removals and loans to shareholders: Practical issues
New IR315A requirements raise timing and treatment questions for shareholder loans when seeking Inland Revenue’s letter of no objection for company removal...
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Can PIEs develop land? Inland Revenue’s emerging view
Inland Revenue’s draft view confirms PIEs can undertake land development, raising practical considerations for fund structures, diversification and investment scope...
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Thin capitalisation and infrastructure: A targeted shift to unlock investment
Targeted thin cap concession for infrastructure aims to ease constraints on highly leveraged projects while maintaining regime integrity...
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Tax pooling extended — a second chance for prior years
Tax pooling now applies to 2022–23 and 2023–24 income tax, offering a time-limited option to manage prior-year liabilities and potentially reduce interest exposure...
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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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Taxing NFP membership receipts: Where will the policy land?
Inland Revenue is considering how NFP membership subscriptions, levies and member transactions should be taxed as policy direction begins to take shape...
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FBT for 2025/26: Common late-year issues and early reviews
Late-year FBT issues often stem from assumptions and weak records. February and March remain key periods to review positions before 31 March...