INSIDE THIS EDITION Flooding events tax concessions 1 Deductibility of holding costs for land 2 Environmental correctness 3 Trusts and...

Calculating Fringe Benefit Tax (FBT) on motor vehicles can be complex, due to the various permutations that can exist depending on the...

Inside this edition Labour shortages .............................. 1 Residential property – A class of its own 2 IRD - Whether a...

The 31st of March is an important date for many taxpayers in New Zealand, and for many, can also be a very stressful one – the end of the...

INSIDE THIS EDITION The employees’ market 1 Update - GST on farmhouses and holiday homes 2 FBT updates 2 GST 101 3 Snippets 4 IRD...

A company is sometimes referred to as an interim taxing vehicle because the income of a company is first taxed when derived, but then...

INSIDE THIS EDITION An introduction to the metaverse 1 Attribution vs market salary rules 2 Rollover relief – Does it go far enough? 2...

There are common misconceptions in relation to how portfolio shareholdings in foreign companies are treated for tax purposes. One...

INSIDE THIS EDITION Farewell to “tax invoices’’ 1 Taxation of capital 2 Is it a ‘New Build’? 3 Changes to trust disclosures 3...

What is the new normal? As Covid restrictions at home and abroad start to ease, a feeling of normality begins to surface; gone are the...