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Richard'sDisposal of Land – to be taxed or not to be taxed? Part four
This fourth 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 14 – Disposal: amount from land affected by change and not already in income. As a starting comment, and as a consequence of […]
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Internet security
The revelations by ex CIA agent, Edward Snowden, that the CIA is secretly accessing internet records of Australian citizens has again put the spotlight on email security. Most people don’t understand that a copy of your email – together with any confidential file attachments – are stored on email servers located anywhere in the world. […]
Money can't buy you love
As you are aware our fellow partner Bruce Sheppard is currently embroiled in a high profile defamation court case. All the partners and staff at Gilligan Sheppard are proud of what Bruce has achieved in the corporate governance and share market arena through amongst other things establishing the NZ Shareholder Association and later as associate […]
2013 budget update & highlights
Predictable, boring… just a few words that have been used to describe this year’s Budget. How it affects you? Unsurprisingly, the 2013 Budget focussed more on social policy changes and trying to deal with the issues of affordable accommodation and child poverty than making any significant changes to the tax legislation. In fact the tax […]
Doing business in China
Doing Business in China; Seminar Success Recently we held a luncheon and presentation here at Gilligan Sheppard. The topic was ‘Doing Business in China’ and outlined the current business environment in China, along with various aspects of setting up and doing business with and in China. Russell Brown is a Managing Partner with LehmanBrown – […]