INSIDE THIS EDITION Inland Revenue activity 1 Non-BAU transactions 2 Employee Share Schemes 2 Donating trading stock 3 Snippets 4 Changes...

It comes as no surprise that since New Zealand entered an official recession in December 2023, individuals and businesses have been...

Inside this edition GenAI – a leap forward ........................... 1 Changes to GST for the platform economy  2 Automation and...

A recent technical decision summary (TDS 24/02) issued by Inland Revenue involves a dispute with a taxpayer that purchased several...

INSIDE THIS EDITION Assessing your business’s viability 1 Beware of deemed dividends 2 De facto relationship or not? 3 Trust Disclosure...

For 99.9% of the time, New Zealand companies are incorporated to operate a business and derive income. On establishment, the focus tends...

INSIDE THIS EDITION Business Payment Practices Act 1 Tax pooling & provisional tax 2 Australia’s tax system compared 3 Research and...

When the top personal tax rate for individuals increased to 39% from 1 April 2021, it was not surprising to see an increase in the number...

INSIDE THIS EDITION Tax ourselves out of recession? 1 Tax policy from two sides of the political aisle 2 Taxation Principles Reporting...

On 18 May 2023, the government introduced the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill. The Bill...