Submission on deemed dividends
CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB00362 – Deemed Dividends (the Statement)...
Policy submissions
View our recently lodged policy submissions and search by topic area
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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...
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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...
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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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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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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?...
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Submission on ED legislation for FBT exemption for retraining redundant employees
CA ANZ has made a submission regarding the exposure draft legislation to exempt from FBT retraining costs associated with redundant employees...
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Submission on ATO draft guidance on the allocation of professional firm profits
CA ANZ has lodged a submission on PCG 2021/D2 Allocation of professional firm profits – ATO compliance approach...
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Joint submission on ATO draft guidance on allocation of professional firm profits
The Joint Bodies support the ATO’s efforts to address artificial arrangements that seek to alter taxpayers’ liabilities but reject propositions underpinning the draft PCG...
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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...
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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...
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Joint submission on TR 2021/D2 dealing with personal services income
CPA and CA ANZ has lodges a joint submission on draft TR 2021/D2 Income Tax: personal serviceds income and personal services businesses...
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Submission on TPB’s Draft CPE Explanatory Paper
CA ANZ has lodged our submission to the TPB on its Exposure Draft Explanatory Paper TPB(EP) D43/2021: Continuing Professional Education (CPE)...
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Submission on consultation paper buying in NSW building a future
CA ANZ calls for detailed modelling about financial and distributional impacts of transitioning from stamp duty to land tax...
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Submission on BoT’s review of CGT roll-overs
CA ANZ has lodged a submission on the Board of Taxation’s second consultation paper for its review of CGT roll-overs...