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Should the Reserve Bank issue a digital currency?
In its consultation released on 17 April 2024 the Reserve Bank announced that it is considering issuing a digital currency. Nothing has been decided yet, but it is important to note that the digital...
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Joint submission to CDR Rules: consent enhancements
With CPA Australia and the Institute of Public Accountants, we made a submission to the proposed amendments to the CDR Rules to enhance consent and operational requirements...
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CA ANZ remains concerned about Code Determination – 10 bodies support disallowance motion
CA ANZ makes its concerns about the Determination clear in an Open Letter to the Government and at a roundtable with the Assistant Treasurer’s office and Treasury...
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Submission on the Regulatory Systems (Economic Development) Amendment Bill
CA ANZ submission to the Economic Development, Science and Innovation Committee on the Regulatory Systems (Economic Development) Amendment Bill...
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Third joint submission on global reporting guidance for NFPs
CA ANZ / CPA Australia joint submission provides feedback on the third and final exposure draft of the INPAG...
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Submission on Income tax identifying the relevant item of property for depreciation purposes
CA ANZ’s feedback on the draft interpretation statement and draft fact sheet, PUB00274...
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Q&A: New Zealand look-through company (LTC) paying dividends
This technical Q&A answers: Can a New Zealand look-through company (LTC) pay dividends if it has negative retained earnings?...
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Audit, Assurance and Related Services
This guide explains, in simple language, what these service offerings mean for a small business...
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Te Reo Māori: Te Tohu mō Ngā Tari | Māori Language: Office Signage
CA ANZ has developed a set of printable bilingual office signs in te reo Māori (the Māori language) and English. So, get your sticky tape out and help your team learn a few more kupu Māori (Māori...
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Submission on the proposal to strengthen the foreign resident CGT regime
CA ANZ has made several recommendations in its submission on Treasury’s consultation paper, Strengthening the foreign resident capital gains tax regime...
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Finance teams need to evolve or become irrelevant
New report highlights the need for finance teams to adapt to rapidly changing demands...
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Joint submission: ATO draft guidance on section 99B
We welcome the ATO’s draft guidance on section 99B which will help clarify when section 99B may need to be considered by Australian resident beneficiaries of non-resident trusts...
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Guidance for writing effective policy for financial reporting and assurance in New Zealand
This paper is intended to assist regulators, government departments and others who wish to include financial reporting and assurance requirements in policy such as legislation, regulations or...
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Q&A: Financial assets with contingent features
This technical Q&A answers: Could a financial asset with a contingent feature that changes the amount or timing of contractual cash flows meet the solely payments of principal and interest test?...
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Speak up: The 2024 IR Satisfaction Survey goes live this September
This annual survey aims to understand members’ experiences with Inland Revenue and identify some of the practical implications or pain points arising from recent tax changes...