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  1. Bankruptcy: what changes could improve outcomes for a debtor and their creditors?

    Four changes seek to improve outcomes of personal insolvency. We support two: a public record for 7 years and changes in relation to debt agreements...

  2. Joint Submission on legislating the objective of superannuation

    Most of the changes made to the superannuation system over the last two decades could be justified under the currently proposed objective...

  3. Trust disclosure pain points

    How the new trust disclosure rules have been received by members...

  4. Pillar Two: What does it mean for New Zealand businesses?

    The Government has just introduced legislation to help ensure multinational corporations are paying their “fair share” of tax...

  5. Change in trustee tax rate – a budget night surprise

    There was a small tax Easter egg in this year’s budget – the increase in the trustee tax rate to 39%...

  6. 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...

  7. Why we need a new emergency recovery framework

    The Governance and Administration Committee echo CA ANZ’s call for a new emergency recovery framework...

  8. 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...

  9. Guardian Full Federal Court appeal and key takeaways

    The Full Federal Court has dismissed the Commissioner’s appeal, finding that there was no s100A reimbursement agreement, but partially allowed the Commissioner’s Part IVA appeal...

  10. 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)...

  11. Property purchase or business set-up costs – How can I get the GST back?

    What you need to know about obtaining a GST refund...

  12. Scope of domestic trust rules should be reduced

    Amendments should be made to reduce the scope of the domestic trust disclosure rules...

  13. 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...

  14. 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...

  15. Time for FBT overhaul

    Inland Revenue (IR) recently released its findings from a regulatory stewardship review of the fringe benefit tax (FBT)...