Articles and updates

My first article 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 consider is second in […]

In 2020, I published a series of articles that provide guidance on the potential application of the land taxing provisions contained within subpart CB of the Income Tax Act 2007 (“the Act”). Three years later, the most common questions I still receive from the outside world are related to land, and whether certain transactions or […]

You may recall when Covid first hit our shores and we were forced into lockdown with everyone working from home (or at least those of us who were lucky enough to be able to). Inland Revenue (IR) released a number of determinations, reflective of the fact that employers were reimbursing their employees for the additional […]

Well, post the initial hiccups (arguably severe indigestion) arising from the proposal to subject services supplied by managers and investment managers to managed funds and retirement schemes to 15% GST, the first Tax Bill for 2022 has now been re-introduced into the House (post being withdrawn within 24 hours of its initial introduction!). The major […]

Kiwiland TV is a New Zealand based Online Media. They produce videos sharing NZ information and stories to both local and overseas Asian audiences. Richard has had the pleasure of being interviewed to share his career story and knowledge around New Zealand Taxation. Episode 1. If you have any enquires regarding New Zealand Taxation, please […]