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What tax deductions can you claim as a business owner?
New Zealand has officially entered a recession, and as a business owner, you’re likely feeling the pressure of high inflation and rising borrowing costs. Reducing your tax bill legally and effectively is now more critical than ever. Here’s a guide to help you maximise your tax deductions. 1. File your tax returns on time [...]
Understanding GST – A guide to the Goods and Services Tax
What is GST? The Goods and Services Tax (GST) is a consumption tax charged on most goods and services in New Zealand. The current rate is 15%. GST is added to the price of taxable goods and services, and businesses are responsible for collecting this tax from their customers and paying it to the Inland Revenue [...]
First Tax Bill of 2024 passed
On March 28, Royal Assent was given to the passing of the Taxation Bill (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters). The Bill enacted some welcomed changes, balanced with the unfortunate news for some that the trustee tax rate would increase to 39%, effective this April 1. I expect most of you will […]
Understanding the Commercial Production Rules in Research and Development (R&D) Tax Incentive
In 2019, the New Zealand government introduced the R&D Tax Incentive (RDTI) program, replacing the earlier Growth Grants initiative. The primary aim of RDTI is to encourage Research and Development (R&D) activities within New Zealand by offering financial support to eligible businesses. This support is intended to promote a more diverse and productive national economy. […]
Navigating cross-border related party borrowing rules in New Zealand
In this article, I will talk about the complexities of cross-border related party borrowing (specifically, the related-party loans between non-resident lenders and New Zealand resident borrowers) and the associated rules in New Zealand. I will simplify these rules by categorising them based on borrowing amounts below or above NZ $10 million and explore the application […]