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Avoiding nasty tax surprises
New Zealand’s cultural make-up has increasingly become more diverse over the last decade. We pride ourselves in being a very ethnically diverse country. The growth in the overseas-born population coincides with the higher migration over the last five to six years for various reasons (despite the temporary halt of migrants due to the recent resurgence […]
Financial reporting post Covid
As we roll into a new financial year and start to wrap up the data for the 2021 financial year, it is prudent to look at the changes to compliance that may affect your financial reporting. The Covid pandemic has created extraordinary economic circumstances, and there is still uncertainty around the future and the impact […]
Time for an FBT (Fringe Benefit Tax) health check!
As we draw closer to the breezy autumn days of another tax year, the Fringe Benefit Tax (FBT) season is inevitably upon us. The recent increase to the personal income tax rate, which applies to income earned by individuals earning over $180,000, has also resulted in an increase to the FBT rates. Coupled with the […]
Disposal of Land – to be taxed or not to be taxed? Part 2
My first article (click here to read) on the various land tax provisions contained within the Income Tax Act 2007 (‘the Act’), focused on the potential application of section CB 6 – land acquired with a purpose or an intention of disposal. This second article, in a series of six, moves on to what I […]
Disposal of Land – to be taxed or not to be taxed? Part 1
Even though recommended by the Tax Working Group (TWG) in 2019, the political polls at the time saw a complete about-turn by the Labour Government (having previously stated it would act on the TWG recommendations), which had the resultant consequence that New Zealand still does not have a capital gains tax when it comes to […]