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Clear filtersChartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on their ‘Holding costs for privately used land that is taxable on sale’ tax policy consultation document...
CA ANZ recently provided feedback to Inland Revenue on the Habitual Buying and Selling of Land consultation document. While this document only addresses a problem with the regular pattern restrictions...
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...
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...
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...
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...
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...
CA ANZ supports the publication of this item. The item and content will help employers establish how the rules apply to their circumstances...
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...
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...
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...
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...
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...
Submission - When does the business premises exclusion under s CB 19 apply (Income Tax PUB00316)...
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...