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  1. Submission on Australian limited partnerships and foreign tax credits

    CA ANZ’s feedback to Inland Revenue on draft public rulings on Australian limited partnerships and foreign tax credits...

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  2. Submission on excusing estates from filing income tax returns

    Chartered Accountants ANZ recently had the opportunity to comment on this draft item which outlines the Commissioner’s proposed approach to applying the income tax return filing exemption in section...

  3. 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...

  4. Submission on the Commissioner’s power to obtain information for tax policy purposes

    CAANZ’s feedback to Inland Revenue on draft Operational Statement on the Commissioner’s power to obtain information for tax policy purposes...

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  5. Submission on Cross-border workers – options for reform

    CA ANZ submission on Cross-border workers – issues and options for reform...

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  6. Submission on administration of the imported mismatch rule section FH 11

    CA ANZ recently provided comments on draft operational statement ED0225 Administration of the imported mismatch rule section FH 11...

  7. Submission on United Nations Joint Staff Pension Fund

    CA ANZ agrees that UN pensions are not exempt from tax in New Zealand...

  8. Submission on Claiming depreciation on buildings

    CAANZ’s feedback on IR’s draft interpretation statement – Claiming depreciation on buildings...

  9. Submission on PUB00414: Is interest taxable income if it is outside the statutory definition of “interest”?

    CAANZ submission on Can a payment that compensates for the time value of money be taxable income if it is outside the statutory definition of “interest”...

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  10. Submission on PUB00366 regarding liquidation

    CA ANZ recently provided feedback to Inland Revenue on their draft Questions We’ve Been Asked’ (QWBA) – first steps legally necessary to achieve liquidation when a liquidator is appointed PUB00366...