Articles and updates

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Land and the bright-line test – a beginner’s guide
It’s always good practice to commence a guidance article like the one you are about to read, with a disclaimer and a warning. Firstly, the writer has prepared this document purely from the perspective of attempting to provide some guidance to the reader, surrounding the basic principles of the bright-line test. It is intended to […]
Share Disposal Gains – To tax or not to tax? That is the question
It is indeed strange times and somewhat hard to believe how different life was two years ago prior to Covid making itself known. We also have the uncertainty of 2022 now ahead of us, particularly as the Omicron variant knocks on our door and is already in the community and we’ll all being seeing red […]
Interest deduction limitation rules: update
In our June newsletter I wrote an article that ‘attempted’ to explain the Government’s proposed new interest deduction limitation rules, which were to have an effective commencement date of October 1st, 2021. In this respect, my drafting of this commentary was only a week or so post the release of the Government’s own 143-page discussion document titled […]
Disposal of Land – To be Taxed or Not to be Taxed? – That is the Question – Part 6
This final article in a series of six, on the various land tax provisions contained within the Income Tax Act 2007 (‘the Act’), will focus on the potential application of the associated persons rules to those taxing provisions. This article, however, will be somewhat different to the rest (previous editions) of the series. Firstly, I […]
Richard’s June-July 2021 tax updates
Richard has had over 30 years’ experience with New Zealand and International taxation. His team provide services including: Q&A service for accountants Tax opinions IRD risk reviews and audits IRD arrears International tax advice Below are articles from Richard’s weekly email ‘A Week in Review’ over the last month. You can sign up for his […]