How Kiwi businesses can give provisional tax stress the flick
The ‘accounting income method’ means New Zealand small businesses pay provisional tax only when they make a profit...
Research and Insights
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Showing results 1-15 of 148
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Submission on Income Tax PUB00326: When is development or division work minor?
Chartered Accountants Australia and New Zealand recently provided feedback on this draft Interpretation Statement which intends to replace the 2005 Interpretation Guideline IG0010, “Work of a minor...
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Submission on ED0218 Student loan repayment - options for relief
CA ANZ recently provided feedback to Inland Revenue on draft SPS ED0218: Student loan repayments – options for relief. The draft SPS amends SPS 11/03 to include legislative changes that have occurred...
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2020-21 Pre budget submission
CA ANZ’s pre-budget submission has prioritised key initiatives that focus on smarter regulation, and the sustainability of the superannuation/retirement and GST systems...
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Submission on ED0221 - Tax payments when received in time
CA ANZ received a large amount of feedback from our members regarding the announcement that Inland Revenue will no longer accept cheques from 1 March 2020. There have been three clear themes from this...
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Lower company tax rate – final ATO guidance released
ATO releases Law Companion Ruling LCR 2019/5 on what is a base rate entity and what is base rate entity passive income for the lower company tax rate...
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First look at 2020: The year of opportunities
Australian Tax and Superannuation Trainer, Michael Croker CA and Australian Tax Leader Bruce Thomas guides you through what to expect from the tax and superannuation space and the training...
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Insights from leading Audit Committee Chairs
Audit committee chairs play a key role in corporate governance and their perspectives and experience are vital to shaping its evolution...
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Joint submission on tax assistance for deceased estates
CAANZ and CPA have made joint submissions to the Inspector General of Taxation and Taxation Ombudsman (IGOT) regarding her investigation into ATO systems and processes for dealing with deceased...
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Open letter to CA ANZ members from Commissioner of Inland Revenue
In an open letter to CA ANZ members, the Commissioner of Inland Revenue has acknowledged the important role of CA ANZ members as tax agents within the tax system and denies tax agents are being...
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Submission on PUB00347 – GST treatment of short-stay accommodation?
This draft interpretation statement is part of a series of guidance on the income tax and GST consequences of providing short-stay accommodation through peer-to-peer websites such as Airbnb, Bookabach...
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Submission on PUB00346 – If property held in a trust is rented out by a beneficiary for short-stay accommodation
CA ANZ recently provided feedback on the draft ‘Question We’ve Been Asked’ (QWBA) explaining how the income tax rules apply if the property held in a trust is rented out by a beneficiary for short-...
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Submission on PUB00346 – If property held in a trust is rented out by the trustees for short-stay accommodation
CA ANZ recently provided feedback on the draft ‘Question We’ve Been Asked’ (QWBA) explaining how the income tax rules apply if the property held in a trust is rented out by the trustees for short-stay...
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Feedback on the Global Anti-Base Erosion Proposal (“GloBE”) – Pillar Two
CA ANZ recently provided feedback to the OECD on their ‘Global Anti-Base Erosion (“GloBE”) – Pillar Two’ proposal. While CA ANZ supports work to prevent a race to the bottom on corporate taxes, this...
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Reforming the use of special purpose reporting
Member feedback on the AASB proposals to reform special purpose reporting...
