We are recognised as authorities in our specialised fields. We publish newsletters with informed opinions that are free for you to subscribe to.
Articles and updates
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 […]
- Bookkeeping (7)
- Bruce's (55)
- Business (99)
- Business Improvement (12)
- China (21)
- Covid-19 (38)
- Enriching (48)
- Events (33)
- GS News (67)
- Info Tech (16)
- Investment (23)
- IRD & Tax (36)
- Joshna's (32)
- Liftoff (7)
- Live Convos (21)
- Networks (7)
- Our Clients (23)
- Richard's (67)
- Yi Ping's (33)
- Tax Updates (96)
- Trusts (8)
- Valuations (3)
- Wealth (17)
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 […]
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 […]
Interest Limitation Rules – understanding the basics of the proposals
The Government has recently released a discussion document titled ‘Design of the interest limitation rule and additional bright-line rules’. It’s a rather lengthy 144 pages, and as the title suggests, the document not only discusses the proposed ‘interest limitation rules’, but also provides commentary surrounding some proposed additional bright-line rules. Before I get into the […]
