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Submission on deductions for businesses disrupted by the COVID19 pandemic
CA ANZ recently provided feedback on the draft interpretation statement on the income tax deductibility and GST implications for businesses disrupted by the COVID-19 pandemic...
Submission on income tax treatment of accommodation provided to employees
CA ANZ recently provided feedback to Inland Revenue on draft operational statement ED0227: Income Tax Treatment of Accommodation provided to employees...
Submission on whether negative interest payments are subject to withholding taxes
CA ANZ recently provided feedback on ADV00097: Whether “negative interest” payments are subject to withholding taxes...
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...
Submission on charities business exemption
CA ANZ recently provided feedback on two draft QWBAs - PUB003359a and PUB003359b which set out the Commissioner’s views on when the charities business exemption must be used, and whether the charities...
Submission on GST policy issues – An officials’ issues paper
CA ANZ recently had the opportunity to comment on GST policy issues – An officials’ issue paper. The Issues Paper seeks to address and clarify several technical and remedial issues that have arisen...
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...
Submission on deemed dividends
CA ANZ recently had the opportunity to comment on the draft interpretation statement PUB00362 – Deemed Dividends (the Statement)...
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...
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”...
Submission on ED0239: available subscribed capital record keeping requirements
CAANZ’s feedback to Inland Revenue on draft Operational Statement on Available Subscribed Capital record keeping requirements...
Submission on Cross-border workers – options for reform
CA ANZ submission on Cross-border workers – issues and options for reform...
Submission on what’s required to establish and maintain a public fund
CAANZ’s feedback to Inland Revenue on what is required to establish and maintain a “public fund” under s LD 3(2)(d) of the Income Tax Act 2007...
Submission on GST - Definition of a Resident
Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on their recent draft interpretation statement PUB00390: GST – Definition of a Resident...
Submission on loss carry-forward: continuity of business activities
Chartered Accountants Australia and New Zealand recently provided feedback on draft interpretation statement PUB00376. This draft interpretation statement intends to provides guidance on how the main...