Policy submissions

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Showing results 226-240 of 299

  1. Submission on administration of the imported mismatch rule section FH 11

    CA ANZ recently provided comments on draft operational statement ED0225 Administration of the imported mismatch rule section FH 11...

  2. Submission on Income Tax – tax treatment of cryptoassets received from blockchain forks and airdrops

    CA ANZ recently provided comments on draft issue paper IRRUIP14 which examines the tax treatment of cryptoassets received from forks and airdrops. CA ANZ favours the creation of a comprehensive...

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  3. Submission on ED0226 Retention of business records

    CA ANZ recently provided feedback to Inland Revenue on exposure draft ED0226: Retention of business records in electronic formats, application to store records offshore and keeping records in...

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  4. Joint submission on business combinations, goodwill and impairment

    CA ANZ welcome the IASB’s efforts to improve information provided in respect of business combinations, including the disclosures about acquisitions and accounting for goodwill...

  5. Submission on GST and Agency - PUB00327

    CA ANZ recently provided feedback to Inland Revenue on their draft interpretation statement, PUB00327 - GST and Agency...

  6. Joint submission to IASB IFRS for SME's alignment

    CA ANZ/ CPAA submission supports IASB’s work to update IFRS for SME’s standard to support global SME sector reporting needs...

  7. Submission to the IAASB on proposed revisions to group audit engagements

    CA ANZ and ACCA jointly submitted comment to the IAASB on its ED proposing revisions to ISA 600 Special Considerations – Audits of a Group Financial Report...

  8. Submission on the proposed changes to the face of the profit or loss statement

    CAANZ’s submission to the IASB supports the direction of the proposals and highlights stakeholder’s feedback and recommendations for further refinement...

  9. Submission on ED0223: Non-resident employers’ obligations to deduct PAYE, FBT and ESCT in cross-border employment situations

    Chartered Accountants Australia and New Zealand recently provided Inland Revenue with feedback on their draft operational statement ED0223: Non-resident employers’ obligations to deduct PAYE, FBT and...

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  10. Submission on Taxation (Annual Rates for 2020-21, Feasibility Expenditure, and Remedial Matters) Bill

    While this Bill covers a wide range of issues, our principle comments relate to purchase price allocation, feasibility expenditure, habitual buying and selling of land and GST on outbound mobile...

  11. Submission on delaying implementation of service performance reporting requirements in New Zealand

    CA ANZ submission supports proposals to delay the mandatory implementation of FRS 48 in New Zealand by one year...

  12. Submission on NCEA level 1 Provisional Subject List

    Feedback to the Ministry of Education on their Provisional Subject List for NCEA Level 1...

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  13. Submission on Going concern additional disclosure requirements in NZ FRS 44 and PBE IPSAS 1

    CA ANZ submission supports aligning the disclosure requirements in the accounting standards with those in the auditing standards on going concern for for-profit and public benefit entities...

  14. Submission on United Nations Joint Staff Pension Fund

    CA ANZ agrees that UN pensions are not exempt from tax in New Zealand...

  15. Joint submission on IESBA proposals in relation to fees

    CA ANZ and ACCA have lodged a joint submission to the IESBA on its proposals in relation fees...