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 the Incorporated Societies Bill
Change is on the way for New Zealand’s 24,000 incorporated societies...
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Submission to Treasury on recognition of NZ auditors
Trans-Tasman mutual recognition of auditors...
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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 proposed revisions to the definitions of Listed Entity and Public Interest Entity
Overall, CA ANZ supports the IESBA’s proposals to revise the definition of Listed Entity and Public Interest Entity to promote global consistency...
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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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Submission on Simple Format Reporting Standards in New Zealand
Our submission supports the PIR as it is an important exercise in establishing whether the Tier 3/4 standards remain fit for purpose...
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Joint submission on IFRIC’s interpretation of revised IAS 1
CA ANZ and CPA seeks revision of IFRIC’s interpretation of the revised current/ non-current requirements in IAS 1...
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Submission on income tax treatment of accommodation provided to employees
CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees...
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Submission on whether negative interest payments are subject to withholding taxes
CA ANZ recently provided feedback on ADV00097: Whether “negative interest” payments are subject to withholding taxes...