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Richard'sDisposal of land – to be taxed or not to be taxed? Part five
This fifth 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 section CB 13 – Disposal: amount from major development or division and not already in income. As a starting comment and as a consequence of […]
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Cross Border Tax Seminar
As the global tax landscape continues to develop, multinational taxpayers can expect ongoing scrutiny of their cross-border transactions. It used to be said that the biggest challenges to doing business in China were language, culture, and the sheer scale of the market. Now, throw in the rapid pace of change. A raft of changes to […]
Bruce Sheppard, ONZM
I was advised in October last year that I was being considered for an honour, and surprisingly I managed to keep that very quiet. Before they give it to you they ask you to confirm if offered will you accept it, clearly, they don’t want the humiliation of someone turning it down. In my case, […]
Oxfam Trailwalker Challenge
Oxfam Trailwalker is the ultimate team challenge – tackle 100km in 36 hours or 50km in 18 hours and raise funds to fight poverty. Oxfam Trailwalker New Zealand is part of an international series, with an incredible 16 events being held around the world in 11 countries. Over the years, the event has raised more […]
Overseas Investment Act Seminar
Post Event Notes: With an audience made up of predominantly bankers, investors and professionals (accountants, lawyers, immigration consultants, real estate agents and mortgage brokers), Yi Ping was a star presenter and well received. She talked about tax residency, land transactions and ownership/financial structuring regarding overseas investments. [box] The seminar will be conducted in Mandarin. […]
Richard's Tax Updates: Dec/Jan
Richard has had over 25 years’ experience with NZ taxation, and particularly enjoys dealing with land tax issues and the GST regime. He deals with clients of all types and sizes and provides tax opinions on the appropriate treatment of items of income and expenditure, assists clients with IRD risk reviews and audits and can […]