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Articles
Limited Guidance on Interest Limitation Rules
The discussion document is comprehensive & addresses a number of areas that will be impacted by the interest limitation & bright-line rules
Julia Johnston
Jun 11, 20217 min read
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
The Family Home Can Still Attract Bright-line Tax
Changes to the bright-line test mean properties acquired and then sold within 5 or 10 years, are taxed on the gain.
Julia Johnston
May 12, 20215 min read
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
The Bright-Line Test and Main Home Exemption – What You Need To Know
The new bright-line test extends the bright-line period to 10 years for any existing property acquired on or after 27 March 2021.
Julia Johnston
Mar 24, 20216 min read
Property Investors Hit Hard by Tax Reforms
The Government has announced tax reforms which are attempting to grapple with the housing crisis.
Julia Johnston
Mar 23, 20215 min read
IRD Cracking Down on Property Sales and Bright-Line Test
While New Zealand does not have a comprehensive capital gains tax, we do have a tax in relation to property known as the bright-line test.
Julia Johnston
Nov 20, 20203 min read
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
Tax Deductibility and Healthy Homes Standards
Owners of residential rental properties are required to meet certain minimum standards.
Julia Johnston
Sep 4, 20205 min read
Is the Sale of Your Property Subject to Tax?
Buying and selling property in New Zealand is common. What is less commonly known are the tax implications of these transactions.
Julia Johnston
Jul 15, 20208 min read
Tax Considerations for Returning Kiwis
Kiwis return home with the best intentions of a relaxing life, only to find they have been caught out by tax they were unaware of.
Julia Johnston
Apr 20, 20205 min read
Foreign Property - Know the Tax Costs
Are you migrating or returning to New Zealand? Are you aware of the tax implications of such a move?
Julia Johnston
Feb 5, 20206 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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