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...
Policy submissions
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Submission on PUB00352 Changing GST treatment after reducing the previously agreed consideration
CA ANZ disagrees with the position taken in the draft. In our view, a credit note may be issued where there has been a change in GST treatment (for example, GST is incorrectly charged on a zero rated...
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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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Submission - Square metre rate for dual use of premises
CA ANZ supports the publication of a statement to assist taxpayers understand the square metre rate option and how to calculate their allowable deduction...
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Submission - Income equalisation deposits and refunds
CA ANZ believes the draft Standard Practice Statement will help taxpayers clearly understand when the Commissioner will exercise her discretion...