Policy submissions

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Showing results 271-285 of 299

  1. Submission on Habitual Buying and Selling of Land

    CA ANZ recently provided feedback to Inland Revenue on the Habitual Buying and Selling of Land consultation document. While this document only addresses a problem with the regular pattern restrictions...

  2. Submission to NZAuASB on interim review reports

    Changes are proposed to the format and content of the auditor’s interim review report to align it with the enhanced annual auditor’s report...

  3. 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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  4. Submission on proposed amendments to IFRS 17 Insurance Contracts

    CA ANZ and CPA Australia provided a joint submission to the IASB...

  5. Submission Options for relief from child support debt ED0209

    CA ANZ recently had the opportunity to provide feedback on draft standard practice statement ED0209: Options for relief from child support debt. This draft standard practice statement sets out the...

  6. Submission PUB00345: Income Tax – distributions from foreign trusts

    CA ANZ recently provided feedback on Inland Revenue’s draft interpretation statement PUB00345: Income Tax – distributions from foreign trusts which considers the income tax treatment of amounts of...

  7. CA ANZ/ACCA joint submission on the IAASB’s DP on the audit of LCEs

    Chartered Accountants ANZ and ACCA have lodged a joint submission to the IAASB on its discussion paper exploring the challenges in applying the ISAs to the audits of Less Complex Entities (LCEs)...

  8. Submission on Taxation (KiwiSaver, Student Loans, and Remedial Matters) Bill

    CA ANZ made a submission to Parliament on the most recent tax Bill. NZ Tax Leader John Cuthbertson appeared before the Select Committee on 11 September...

  9. Submission Employer provided travel from home to a distant workplace ED0217

    CA ANZ recently provided feedback on draft operational statement ED0217 which addresses whether employer-provided travel from an employee’s home to a distant workplace is subject to income tax or PAYE...

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  10. Submission - What is the fringe benefit tax, GST and income tax treatment of an employee contribution to a fringe benefit?

    CA ANZ supports the publication of this item. The item and content will help employers establish how the rules apply to their circumstances...

  11. Submission on Request to amend assessments ED0216

    CA ANZ recently provided feedback on draft Standard Practice Statement ED0216 which sets out how the Commissioner will exercise her discretion under s 113 of the Tax Administration Act 1994 to amend...

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  12. Submission on draft SPS ED0210: Application of discretion in s 18D(2) of the Tax Administration Act – an exception to confidentiality

    Chartered Accountants Australia and New Zealand recently provided feedback on the draft Standard Practice Statement (SPS) ED0210: Application of discretion in s 18D(2) of the Tax Administration Act...

  13. Submission on Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee

    CA ANZ recently submitted on “Income tax – application of the employee share scheme rules to employer issued crypto-assets provided to an employee”. CA ANZ have reviewed the analysis and agree with...

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  14. Submission - Options for taxing the digital economy

    The NZ Government was considering whether to implement a unilateral digital services tax (DST) and/or, to work with the OECD to form a multilateral consensus on how to address the tax challenges of...

  15. Joint submission on the IAASB’s Quality Management suite

    Chartered Accountants ANZ and ACCA have lodged joint submissions to the IAASB on their suite of exposures drafts proposing revisions to quality management for audit firms...