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Articles
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
96
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
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
63
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 22, 20215 min read
17
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 19, 20203 min read
9
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
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
71
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
213
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
992
Don't Relax on Tax
International tax is a minefield. Don’t wait for Inland Revenue to find you, seek specialist international tax advice upfront.
Julia Johnston
Jan 31, 20204 min read
99
You Could Get Caught Out by GST When Buying a Property – Even if You Are Not GST Registered
A lot of clients want to know whether they should register for GST for an upcoming property purchase and claim back the GST, or zero-rate.
Julia Johnston
Jul 28, 20194 min read
247
Expanding Overseas? Make Sure You Understand the Tax Implications
With the world becoming a much smaller place, it is easy for businesses to find themselves trading overseas without too much consideration.
Julia Johnston
Jul 12, 20194 min read
34
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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