Test Dynamic Section Listing Page
Description
Test Dynamic Section Listing Page
Strap line
Filter by
Current filter
- Taxation of Companies Currently selected. Click to unselect
- Article Currently selected. Click to unselect
Showing results 76-85 of 85
-
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...
-
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)...
-
Should sale of shares be treated as a dividend?
CA ANZ New Zealand Tax Leader John Cuthbertson suggests any proposed integrity measures should solely focus on aligning with the problem definition...
-
Purchase Price Allocation Rules now apply
Members acting for clients in the sale and purchase of a business or commercial property should be aware that new rules now apply to the allocation of the sale price to the different asset classes...
-
Submission on charities business exemption
CA ANZ recently provided feedback on two draft QWBAs - PUB003359a and PUB003359b which set out the Commissioner’s views on when the charities business exemption must be used, and whether the charities...
-
Where are they now? NZ Tax Working Group key items
While it feels like a lifetime ago, there were several key items recommended by the Tax Working Group that CA ANZ has been monitoring. COVID-19 and the current tax bill has enabled some of these items...
-
Submission on payment times reporting
The Payment Times Reporting rules are needlessly complicated and will substantially increase compliance costs for reporting entities and administration costs of government. The draft rules require...
-
Submission on OECD Secretariat ‘unified approach’ proposal – Australian feedback
The Australian Tax Team, in conjunction with CPA Australia has provided feedback to the OECD Secretariat on the ‘Unified Approach’ proposal to pillar one issues arising from the taxation of digital...
-
Submission on the expansion of the Reportable Tax Position Schedule to large private companies and corporate groups
Comments to the ATO on its proposal to expand the Reportable Tax Position Schedule to large private companies and corporate groups...
-
CASE: Court sets aside ATO garnishee notices
Summary of judgment in Australian Federal Court case Fyna Projects Pty Ltd v Deputy Commissioner of Taxation (2018) on the power of the ATO to issue garnishee notices to third parties...