Policy submissions

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Showing results 151-165 of 213

  1. Submission on loss carry-forward: continuity of business activities

    Chartered Accountants Australia and New Zealand recently provided feedback on draft interpretation statement PUB00376. This draft interpretation statement intends to provides guidance on how the main...

  2. Submission on deemed dividends

    CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB00362 – Deemed Dividends (the Statement)...

  3. Submission on application of compulsory zero rating of land rules to commercial lease transactions

    CA ANZ recently provided feedback on draft QWBA PUB00383: GST – How do the compulsory zero rating of land rules apply to transactions involving commercial leases...

  4. Submission on deductions for businesses disrupted by the COVID19 pandemic

    CA ANZ recently provided feedback on the draft interpretation statement on the income tax deductibility and GST implications for businesses disrupted by the COVID-19 pandemic...

  5. Submission on Content Creators Tax Issues

    CA ANZ recently provided feedback to Inland Revenue on their draft interpretations statement PUB00365: Content Creators – Tax Issues. When finalised, this statement will provide content creators (such...

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  6. Submission on Cryptocurrency forks and airdrops

    CA ANZ recently provided comments on two draft ‘questions we’ve been asked’ which address the income tax treatment of cryptoassets received from an airdrop, and of cryptoassets received from a hard...

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  7. Submission on employer party to employee share scheme

    When an employer is party to an employee share scheme, when does and employer’s expenditure or loss under s DV 27(6) or income under s DV27(9) arise?...

  8. 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...

  9. 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...

  10. Submission on income tax treatment of accommodation provided to employees

    CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees...

  11. Submission on whether negative interest payments are subject to withholding taxes

    CA ANZ recently provided feedback on ADV00097: Whether “negative interest” payments are subject to withholding taxes...

  12. 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...

  13. Submission on ED0224: Deduction notices

    CA ANZ recently provided comments to Inland Revenue on draft standard practice statement ED0224: Deduction Notices...

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  14. Submission on administration of the imported mismatch rule section FH 11

    CA ANZ recently provided comments on draft operational statement ED0225 Administration of the imported mismatch rule section FH 11...

  15. Submission on Income Tax – tax treatment of cryptoassets received from blockchain forks and airdrops

    CA ANZ recently provided comments on draft issue paper IRRUIP14 which examines the tax treatment of cryptoassets received from forks and airdrops. CA ANZ favours the creation of a comprehensive...

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