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Joint submission says consolidation accounting standards generally working well
Joint submission provides feedback that IFRS 10,11 and 12 generally meet their objectives but more comprehensive examples would help application...
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Submission on proposed revisions to the definitions of Listed Entity and Public Interest Entity
Overall, CA ANZ supports the IESBA’s proposals to revise the definition of Listed Entity and Public Interest Entity to promote global consistency...
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Directors liable for climate disclosures: new legal opinion
CA ANZ contributes to expert roundtable...
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Submission on ED legislation for FBT exemption for retraining redundant employees
CA ANZ has made a submission regarding the exposure draft legislation to exempt from FBT retraining costs associated with redundant employees...
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Submission on ATO draft guidance on the allocation of professional firm profits
CA ANZ has lodged a submission on PCG 2021/D2 Allocation of professional firm profits – ATO compliance approach...
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Submission on Modernising Business Registers (MBR) Program - Transitional Application Periods
CA ANZ has provided feedback on the transitional application periods for the MBR Program...
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Submission on Modernising Business Registers Program
CA ANZ has provided feedback on the data standards and disclosure framework that will support the initial phase of the MBR Program...
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Submission on Lease Liability in a Sale and Leaseback proposals
Our submission recommends the IASB should take a holistic approach in considering various first time implementation issues associated with IFRS 16...
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Joint submission on ATO draft guidance on allocation of professional firm profits
The Joint Bodies support the ATO’s efforts to address artificial arrangements that seek to alter taxpayers’ liabilities but reject propositions underpinning the draft PCG...
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Submission on draft PUB00305
The draft interpretation statement explains the Commissioner’s view of the law on tax avoidance in New Zealand. Section BG 1 is the general anti-avoidance provision in the Income Tax Act 2007...
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Submission on draft QWBA PUB00256
Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on draft QWBA PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST...
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Joint submission on TR 2021/D2 dealing with personal services income
CPA and CA ANZ has lodges a joint submission on draft TR 2021/D2 Income Tax: personal serviceds income and personal services businesses...
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Submission on Simple Format Reporting Standards in New Zealand
Our submission supports the PIR as it is an important exercise in establishing whether the Tier 3/4 standards remain fit for purpose...
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“Stark choice” on FBT confronts businesses in wake of 39% tax rate
The new 39 percent top personal tax rate coming into effect on 1 April will result in many Kiwi businesses paying more Fringe Benefit Tax (FBT) than they need to...
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Chartered Accountants on NSW stamp duty reform: “It’s good to be bold, but let’s know the facts.”
More transparency of the financial and distributional impact of stamp duty reform is needed to safeguard future generations...
