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Capital gains tax must be considered as part of tax reform
MEDIA RELEASE (NZ): CA ANZ's early analysis of Labour CGT policy...
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ATO releases vulnerability framework
CA ANZ welcomes the ATO’s Vulnerability Framework (VF), a principle-based guide to improve how it supports people experiencing vulnerability when engaging with the tax system...
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Digital reporting
Explore the reasons why Australia and New Zealand should embrace digital financial reporting...
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The final countdown for NZ incorporated societies
With less than six months left to reregister under the 2022 Act, more than half of NZ incorporated societies are at risk...
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Talent
Leaders in the audit profession reflect on the obstacles they face when attracting and retaining talent as well as the solutions they are exploring...
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What are the latest developments in financial services law and policy?
Activity of our advocacy team on financial services law and policy...
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New Zealand retirement income system
Overview of NZ Superannuation, KiwiSaver, and other superannuation schemes that make up the retirement income framework...
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2025 Update to NZ Code of Ethics on Tax Planning and Related Services
The NZ Regulatory Board proposes revisions to the NZICA Code of Ethics to reflect changes made to the International Code by IESBA’s Tax Planning Project...
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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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New reporting requirements for Tier 3 and 4 NFPs
A look at the revised Tier 3 and 4 reporting requirements for charities and incorporated societies that are now effective...
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A simplified trust account framework for Queenslands building industry
Amendments to clarify and simplify the trust account framework will take effect on 1 July 2024...
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Clarifying the rules for classifying loan liabilities
Rules for classification of current and non-current liabilities have been revised and simplified and additional disclosures are now required...
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Changes for New Zealand charities
An overview of the policy developments affecting the charitable sector in New Zealand...
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Shining a light on working capital
Recent amendments to accounting standards aim to improve the information entities disclose about their supplier finance arrangements...
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A new look for the income statement
New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...