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...
Policy submissions
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Submission on ED0226 Retention of business records
CA ANZ recently provided feedback to Inland Revenue on exposure draft ED0226: Retention of business records in electronic formats, application to store records offshore and keeping records in...
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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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Submission on GST and Agency - PUB00327
CA ANZ recently provided feedback to Inland Revenue on their draft interpretation statement, PUB00327 - GST and Agency...
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Submission on ED0223: Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations
Chartered Accountants Australia and New Zealand recently provided Inland Revenue with feedback on their draft operational statement ED0223: Non-resident employers’ obligations to deduct PAYE, FBT and...
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Submission on Taxation (Annual Rates for 2020-21, Feasibility Expenditure, and Remedial Matters) Bill
While this Bill covers a wide range of issues, our principle comments relate to purchase price allocation, feasibility expenditure, habitual buying and selling of land and GST on outbound mobile...
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Submission on United Nations Joint Staff Pension Fund
CA ANZ agrees that UN pensions are not exempt from tax in New Zealand...
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Submission on GST policy issues – An officials’ issues paper
CA ANZ recently had the opportunity to comment on GST policy issues – An officials’ issue paper. The Issues Paper seeks to address and clarify several technical and remedial issues that have arisen...
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Investing in a United States limited liability company (US LLC) BR PUB 00338
CA ANZ recently provided comment on draft public rulings PUB00338. This consultation document contains five rulings and commentary. It sets out the income tax treatment and availability of foreign tax...
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Submission on PUB00310: Tax issues arising from ownership of overseas rental property
CA ANZ recently provided feedback on draft interpretation statement PUB00310. The interpretation statement provides a detailed explanation of the tax issues that a New Zealand tax resident individual...
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Submission on PUB 00308 GST Supplies of residences and other real property
CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB 00308: GST – Supplies of residences and other real property...
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Submission on Goods and Services Tax - unconditional gifts
CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB 00332: Goods and Services Tax – unconditional gifts...
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Submission on Approval – foreign rental property amounts – currency conversion
CA ANZ recently provided feedback on draft determination PUB00310. The determination approves a range of currency conversion methods that individuals with an interest in an overseas rental property...
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Submission on application of financial arrangement rules to foreign currency loans for overseas rental property
CA ANZ recently provided feedback on draft interpretation statement PUB00310. The interpretation statement provides detailed guidance on when and how the financial arrangement rules apply to foreign...
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Submission on draft QWBA – can owners of existing residential rental properties claim deductions for costs incurred to meet Healthy Homes standards? PUB00334
CA ANZ recently had the opportunity to comment on the draft QWBA regarding deductions to owners of existing residential rental properties for costs incurred to meet Healthy Homes standards...