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 […]

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 […]

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 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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]