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  1. Mercury buildings decision has wide implications

    The High Court recently upheld the Commissioner’s approach that the definition of a building is its ordinary and natural meaning when deciding Mercury NZ Limited v CIR. Mercury claimed that turbine...

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  2. Depreciation – Change of use events. Draft QWBA PUB00343

    A ANZ supports the analysis and conclusions of exposure draft PUB00343: Depreciation – change of use events. We also suggest examples and scenarios which should be included for completeness...

    • File type: PDF
    • Size: 0.3 MB
  3. 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...

  4. NZ Tax Advocacy and Submission for March 2019

    Find out more about recent CA ANZ submissions and keep up to date with tax changes on the horizon...

  5. 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...

  6. 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...

  7. Call for tax legislation to be passed by Parliament

    CA ANZ calls for both sides of politics to pass three pieces of tax legislation before an election is called to provide certainty for business...

    • File type: PDF
    • Size: 0.2 MB
  8. NZ Tax Roadshow in April and May

    If you haven’t 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...

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