Policy submissions

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Showing results 196-210 of 213

  1. Submission on Supplies by NZ hunting outfitters and taxidermists to overseas hunters

    CA ANZ recently provided feedback on this item which considers the GST treatment of supplies made to overseas hunters. This draft Interpretation Statement considered the GST treatment of supplies made...

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  2. Submission Options for relief from child support debt ED0209

    CA ANZ recently had the opportunity to provide feedback on draft standard practice statement ED0209: Options for relief from child support debt. This draft standard practice statement sets out the...

  3. Submission PUB00345: Income Tax – distributions from foreign trusts

    CA ANZ recently provided feedback on Inland Revenue’s draft interpretation statement PUB00345: Income Tax – distributions from foreign trusts which considers the income tax treatment of amounts of...

  4. Submission on Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill

    CA ANZ made a submission to Parliament on the most recent tax Bill. NZ Tax Leader John Cuthbertson appeared before the Select Committee on 11 September...

  5. Submission Employer provided travel from home to a distant workplace ED0217

    CA ANZ recently provided feedback on draft operational statement ED0217 which addresses whether employer-provided travel from an employee’s home to a distant workplace is subject to income tax or PAYE...

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  6. Submission - What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit?

    CA ANZ supports the publication of this item. The item and content will help employers establish how the rules apply to their circumstances...

  7. Submission on Request to amend assessments ED0216

    CA ANZ recently provided feedback on draft Standard Practice Statement ED0216 which sets out how the Commissioner will exercise her discretion under s 113 of the Tax Administration Act 1994 to amend...

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  8. Submission on draft SPS ED0210: Application of discretion in s 18D(2) of the Tax Administration Act – an exception to confidentiality

    Chartered Accountants Australia and New Zealand recently provided feedback on the draft Standard Practice Statement (SPS) ED0210: Application of discretion in s 18D(2) of the Tax Administration Act...

  9. Submission on Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee

    CA ANZ recently submitted on “Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee”. CA ANZ have reviewed the analysis and agree with...

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  10. Submission - Options for taxing the digital economy

    The NZ Government was considering whether to implement a unilateral digital services tax (DST) and/or, to work with the OECD to form a multilateral consensus on how to address the tax challenges of...

  11. Submission - When does the business premises exclusion to the bright-line test apply? (Income Tax PUB00316)

    CA ANZ provided feedback on this draft ‘question we’ve been asked’ (QWBA) which explains the business premises exclusion that applies for the purposes of the bright-line test...

  12. Submission - When does the business premises exclusion under s CB 19 apply (Income Tax PUB00316)

    Submission - When does the business premises exclusion under s CB 19 apply (Income Tax PUB00316)...

  13. Submission - Exempt income for non-resident entertainers (PUB00317)

    CA ANZ provided feedback on this draft interpretation statement which considers the circumstances where section CW 20 of the Income Tax Act 2007 will apply to the income of a non-resident entertainer...

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  14. Submission - Salary and wages paid in cryptocurrency and bonuses paid in cryptocurrency (Income Tax PUB00344)

    CA ANZ provided feedback on this draft ruling which follows two draft Public Rulings...

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  15. Submission - Consequences of GST group registration (IRRUIP13)

    CA ANZ provided feedback on Issues paper IRRUIP 13: Consequences of GST group registration...

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