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Can land disposals be taxable under section CB 3?
Inland Revenue says section CB 3 can apply to land disposals in limited cases, even where the specific land sale rules do not apply...
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Before your client signs: Seven property tax questions worth asking
Seven questions to help identify income tax, GST, financing and ownership issues before a client commits to a property transaction...
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CA ANZ flags major change to how the ATO treats holiday home deductions
MEDIA RELEASE (AU): CA ANZ urges holiday homeowners to understand ATO changes to tax treatment of second homes, affecting expense claims from this financial year...
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Updated land sales guidance: Key draft clarifications and amendments
Inland Revenue has released six draft amended Questions We’ve Been Asked (QWBAs) concerning land sales and the bright-line test...
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Draft PUB00489: Bright-line rollover relief more widely available than previously thought
Inland Revenue’s draft PUB00489 clarifies that rollover relief is not optional, transferring the transferor’s acquisition date, cost base, and property-use history to the transferee...
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Submission on ED0267 Returns of capital: Off-market share cancellations
CA ANZ’s feedback on the draft operational statement...
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Tax
CA ANZ are a leading trans-Tasman voice on tax law and policy. Our dedicated tax teams in Australia and New Zealand collaborate with governments, tax authorities and key stakeholders to shape...
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Repairs and maintenance: Why “fixing what broke” might not be deductible
Storm repairs and defect remediation can look like-for-like, but timing and condition tests may still push costs into capital, not deductions...
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Australian holiday homes tax changes
The ATO has published draft guidance revealing a changed approach to the taxation of holiday homes...
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Rental properties: income tax checklist (Australia) 2025
Rental properties: checklist commissioned for Australia from Thomson Reuters, updated annually...
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Understanding bright-line rollover relief: What transferees inherit in family transfers
Inland Revenue’s QB 25/15 explains how rollover relief under the bright-line rules applies when residential land is transferred between associated persons...
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Final guidance clarifies bright-line test application to subdivisions and lifestyle blocks
This article focuses on two items—PUB00488d, which deals with subdivided land, and PUB00488e, which covers lifestyle blocks...
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Submission on Income tax – Updates to bright-line test items and when land is acquired for a purpose or with an intention of disposal
CA ANZ’s feedback on the draft QWBAs...
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CA ANZ calls for sound tax policies - not escalating politics
MEDIA RELEASE (AU): Today’s housing and tax policy announcements from both the Coalition and the Labor parties have clear weaknesses, and are better policies than they are economics...
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Box of chocolates Tax Bill provides something for everyone
MEDIA RELEASE (NZ): Annual Tax Bill has a heavy focus on remedial fixes and contains something for almost every taxpayer, says CA ANZ Tax Leader John Cuthbertson FCA...