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Clear filtersCA 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...
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...
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...
Change is on the way for New Zealand’s 24,000 incorporated societies...
Trans-Tasman mutual recognition of auditors...
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?...
Overall, CA ANZ supports the IESBA’s proposals to revise the definition of Listed Entity and Public Interest Entity to promote global consistency...
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...
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...
Our submission supports the PIR as it is an important exercise in establishing whether the Tier 3/4 standards remain fit for purpose...
CA ANZ and CPA seeks revision of IFRIC’s interpretation of the revised current/ non-current requirements in IAS 1...
CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees...
CA ANZ recently provided feedback on ADV00097: Whether “negative interest” payments are subject to withholding taxes...
CA ANZ recently provided feedback on two draft QWBAs - PUB003359a and PUB003359b which set out the Commissioner’s views on when the charities business exemption must be used, and whether the charities...
CA ANZ recently provided comments to Inland Revenue on draft standard practice statement ED0224: Deduction Notices...