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Articles
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
6
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
8
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
21
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
46
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
65
Cryptoassets & Income Tax – Inland Revenue’s Rulings
Cryptoassets are subject to tax like any other asset would be. This article explores Inland Revenue's recent publications on cryptoassets
Julia Johnston
Mar 21, 20234 min read
7
Government's Controversial Tax Bill Unpacked
On 30 August 2022 the Government released its Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (Bill). On...
Julia Johnston
Sep 2, 20226 min read
7
Inland Revenue Signals their Attention to Offshore Employers with New Zealand-based Employees
With the current global pandemic more and more kiwis are returning home and continuing to work for their offshore employer.
Julia Johnston
Dec 1, 20213 min read
11
Trust Disclosure Rules
Given that there are between 300,000-500,000 trusts in NZ, there have been concerns that individuals will use trusts to avoid paying tax.
Julia Johnston
May 20, 20212 min read
2
New Requirements for Purchase Price Allocation from 1 July 2021
If you are planning to buy or sell a business this year, you need to be aware of the new purchase price allocation rules.
Julia Johnston
Apr 16, 20212 min read
7
Tax Structuring for the 39% Tax Rate
In the 2020 election, Labour promised to introduce a new top tax rate of 39% on income over $180,000 likely to take effect from 1 April 2021
Julia Johnston
Nov 10, 20203 min read
4
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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