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Articles


AIP Visa & Tax Residency: What Foreign Investors Need to Know
The Government has announced details of proposed legislation that will allow holders of the Active Investor Plus (AIP) visa to purchase (or build) residential property worth $5 million or more.
Julia Johnston
Sep 23 min read


FIF Taxation Reforms: A Step Forward - But Still More Work To Do
Revenue Minister Simon Watts has today introduced the Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill. This Bill contains the long-awaited (and very overdue) amendments to the FIF rules, amongst other things. We have set out the key points relating to the FIF changes from the Bill, along with our comments and suggestions for further changes.
Julia Johnston
Aug 266 min read


Complimentary Webinar – NZ Active Investor Plus Visa from a NZ and US Tax Perspective
In collaboration with David Tzimenakis of The US Tax Team New Zealand, we’re delighted to offer a complimentary webinar covering the New Zealand and US tax implications of the investment required under New Zealand’s new Active Investor Plus Visa, along with some of the broader tax issues for clients to consider.
Julia Johnston
Apr 292 min read


IRD’s Increased Compliance Efforts: The Numbers Don’t Lie
It is becoming increasingly clear that IRD is continuing to amp up its tax compliance work and the numbers show just how serious they are!
Julia Johnston
Apr 82 min read


Update on Changes to FIF Rules
Yesterday the Minister of Revenue announced that the FIF changes which had been released for consultation will be made in the next tax bill.
Julia Johnston
Mar 132 min read


IRD Warn Employers to Check Payday Filings
On 18 February 2025, Inland Revenue notified that it is increasing its focus on payday filing.
Julia Johnston
Feb 202 min read


IRD Win Tax Dispute Over Employer-provided Accommodation
A recent technical decision summary heeds warning to companies providing accommodation to employees, or those associated with the company.
Julia Johnston
Nov 21, 20242 min read


New Zealand Tax Ruling: Guidance on Permanent Establishment and Residency for Overseas Companies
A recent technical decision from the NZ Tax Counsel Office has provided valuable guidance for foreign companies engaging with NZ businesses.
Julia Johnston
Nov 20, 20243 min read


Why Do You Need a Will?
And what happens if you die without one?
Not having a will can lead to significant legal complications, delays, expenses & emotional stress.
Julia Johnston
Nov 6, 20243 min read


Estate Planning for Blended Families
In today’s society family structures are more diverse than ever, with many families blending through remarriages and de facto relationships.
Julia Johnston
Nov 5, 20243 min read


Myth-busting New Zealand Tax Residency
Understanding New Zealand tax residency can be challenging. In this article, we debunk some common myths surrounding NZ tax residency.
Julia Johnston
Oct 18, 20244 min read


Why Seeking Tax Advice is Crucial During a Separation
A separation involves more than just emotional and legal considerations; it has considerable financial ramifications too.
Julia Johnston
Sep 12, 20244 min read
Fact Sheets
We have prepared a number of fact sheets to help you out with your migrant tax issues and other tax matters.
Tax Advice for Migrants and Returning Kiwis
...an overview of the key tax considerations.
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