Submission - Guidance for Assurance over EER
CA ANZ and ACCA jointly submitted comment to the IAASB on its proposed guidance for assurance engagements over emerging forms of external reporting...
Policy submissions
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Submission - When does the business premises exclusion to the bright-line test apply? (Income Tax PUB00316)
CA ANZ provided feedback on this draft ‘question we’ve been asked’ (QWBA) which explains the business premises exclusion that applies for the purposes of the bright-line test...
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Submission - When does the business premises exclusion under s CB 19 apply (Income Tax PUB00316)
Submission - When does the business premises exclusion under s CB 19 apply (Income Tax PUB00316)...
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Submission - Exempt income for non-resident entertainers (PUB00317)
CA ANZ provided feedback on this draft interpretation statement which considers the circumstances where section CW 20 of the Income Tax Act 2007 will apply to the income of a non-resident entertainer...
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Submission - Salary and wages paid in cryptocurrency and bonuses paid in cryptocurrency (Income Tax PUB00344)
CA ANZ provided feedback on this draft ruling which follows two draft Public Rulings...
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Submission - Consequences of GST group registration (IRRUIP13)
CA ANZ provided feedback on Issues paper IRRUIP 13: Consequences of GST group registration...
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Submission - Modernising the Charities Act 2005
Chartered Accountants ANZ’s submission to the Department of Internal Affairs on the Modernising the Charities Act 2005 Discussion Document...
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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...
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Submission on Tax on vacant residential land: Local government funding and financing enquiry
In response to the Tax Working Group recommendations, the Minister of Finance directed the Productivity Commission to assess whether a vacant residential land tax would be a useful mechanism to...