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  1. Times up for cheques

    The Inland Revenue and ACC will no longer accept cheques from customerswho are able to use alternative payment optionsfrom March 2020...


  2. Start-ups and innovators get support

    The New Zealand Ministers of Finance and Revenue have announced upcoming changes to feasibility expenditure and loss carry forwards...


  3. Cryptocurrencies, Coca-Cola and compliance

    Inland Revenue have recently updated their guidance on cryptocurrencies. Our Senior Tax Advocate Jolayne Trim outlines key points to consider...


  4. JobKeeper turnover certificate template

    The Fair Work Ombudsman has issued a template for the 10% decline in turnover certificate...


  5. Where are they now? NZ Tax Working Group key items

    While it feels like a lifetime ago, there were several key items recommended by the Tax Working Group that CA ANZ has been monitoring. COVID-19 and the current tax bill has enabled some of these items...


  6. Purchase Price Allocation Rules now apply

    Members acting for clients in the sale and purchase of a business or commercial property should be aware that new rules now apply to the allocation of the sale price to the different asset classes...


  7. Overview of GST on ResidencesIS 20/05

    Following our recent NZ Tax Roadshow, we have received several questions regarding the implication of Interpretation Statement IS 20/05 for home offices or farmhouses. The problem was recognised by...


  8. Donated trading stock change positive news for kiwi businesses

    The Taxation (Annual Rates for 202021, Feasibility Expenditure, and Remedial Matters) Act 2021 contains several large amendments, notably the recent bright-line test extension and changes to purchase...


  9. The alternatives to axing payroll tax

    Many want payroll tax abolished, but payroll tax is still a significant source of revenue. Is there an alternative if substantial federal/state reform does not occur?...


  10. Australian Labor Party Policies for 2019 Federal Election

    The Australian Labor Party has an ambitious tax and superannuation reform agenda which it has published in stages over recent years...


  11. A high bar for cheque exemptions

    Over recent months we shared our concerns with Inland Revenue in our submission on the December 2019 draft standard practice statement, “Tax paymentswhen received in time”, and in meetings, as well...


  12. Changes are coming: Business TransformationRelease 4

    There are further changes and enhancements to Inland Revenues START system from April 2020. Many Inland Revenue functions will be offline between 9 and 16 April 2020 and members should be aware that...


  13. CASE: Court sets aside ATO garnishee notices

    Summary of judgment in Australian Federal Court case Fyna Projects Pty Ltd v Deputy Commissioner of Taxation (2018) on the power of the ATO to issue garnishee notices to third parties...


  14. Levelling the playing field between employees and contractors

    The tax treatment of employees and personal services contractors is vastly different. Does it need revising?...


  15. NZ Tax Roadshow in April and May

    If you havent already registered for our NZ Tax Roadshow, our Tax Team will be coming to a town near you in April and May 2019. There are so many changes and proposals in the tax world this year...