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Tax

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As global influences fundamentally shift how the tax function operates, tax leaders should become strategic advisors. We can share our experience, technology and innovative ideas to help your organisation become more agile. Lead your business through complexity with confidence.

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Tax Alert

Stay on top of the latest developments in tax

Tax Alert is a monthly publication compiled by our national tax specialists to keep you up to date about current tax changes. You can find our latest tax alert articles below, or explore the full library here.

 

Deloitte Tax Calendar

Explore the 2024-2025 tax calendar here

Explore Tax services

Tax Advisory & Transactions

Deloitte tax advisory services & transaction advisory services help you optimise tax strategies so you can make informed choices for your business. 

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Outsourced Tax Compliance, Accounting, and Documentation

Deloitte's global mindset and cross-border experts provide services such as outsourced tax compliance and outsource tax documentation to meet our clients’ tax compliance, accounting, and documentation obligations wherever they do business.
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International Tax & Transfer Pricing

Businesses are facing an increasing number of tax and regulatory requirements imposed by the countries in which they operate. In the midst of uncertainty, we work with you to proactively minimize your risk exposure. Discover how Deloitte’s transfer pricing solutions can help.
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Reward, Employment Tax, Share Plans, & Mobility

Deloitte's professionals provide strategic consulting and operational expertise in employment tax and regulation, share plans and employee reward programmes.
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GST & Customs

Deloitte's customs and global trade specialists can help businesses establish an international business strategy designed to manage costs and global trade regulatory requirements while leveraging innovative technology solutions
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Government Grants, Credits & Incentives | Tax | Deloitte New Zealand

Deloitte’s Government Grants, Credits and Incentives practitioners can assist in the development and execution of an end-to-end government incentives strategy.
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Governance, Sustainability & Climate

Discover how our green tax strategies will accelerate your business' journey to net-zero and help fight climate change.
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Technology Consulting

Tax technology is the key to efficient and effective digital tax transformation. Ensure your processes, governance, and risk management with our tax solutions.
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Tax transformation with Cloud ERP: Imperative for future-ready businesses

Explore how Deloitte and SAP are enabling enterprises to gain immediate tangible benefits with respect to their tax transformations with Cloud ERP.
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Our thinking

Tax predictions for Budget 2024

The National Party included tax as a major component of the 2023 election campaign, and it's no surprise that expectations are high that Budget 2024 will contain changes to personal taxes as a major feature. The National-Act and National-New Zealand First Coalition Agreements provide us with hints about what might also be included in the Budget.
Perspective
5 minute read

FBT – there is still time to save

The final FBT returns for the 2023/24 year are due at the end of the month. With many businesses looking to trim costs, if FBT attribution isn’t on your radar as an easy way to reduce your FBT bill then get in touch.
Perspective
4 minute read

GST on housing horror stories

A time-limited election exists to allow taxpayers to opt certain assets out of the GST net. In this article, we explain when this might apply. Anyone with partial business use of a property should consider this new rule before 1 April 2025.
Perspective
5 minute read

Changes to residential property taxation explained

In recent years the tax system has been used in attempts to reduce investor demand for residential property. The current Government has now brought into effect promises made by both National and ACT in their election campaigns to reverse tax changes impacting residential property. So where are we now?
Perspective
6 minute read

FATCA and CRS update - could your NZ trust have obligations?

The FATCA & CRS reporting season is upon us again, in this article, we look at compliance requirements, Inland Revenue activity and provide a reminder on trust obligations.
Perspective
5 minute read

Snapshot of recent developments

Catch up on the latest tax developments for May 2024.
Perspective
8 minute read

FBT enters its 40th year - time for a mid-life crisis?

Have you ever wondered why we have fringe benefit tax? In this article, we dust off the parliamentary Hansard and examine the history of FBT.
Perspective
7 minute read

Anatomy of a tax bill

On 28 March, the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill, after many twists and turns, was enacted into law. A lot has changed since the Bill was first introduced last May, so you could be forgiven for losing track of everything that has happened since then.
Perspective
7 minute read

Bye-bye building depreciation - the consequences

Depreciation has once again been removed from commercial buildings with effect from the 2024/25 income year. In this article, we explore some of the issues businesses need to be aware of.
Perspective
4 minute read

Has the gloss gone from EVs?

Electric vehicles (EVs), including hybrids and plug-in hybrids, had a favourable financial treatment up until 1 April 2024.
Perspective
6 minute read

Yes, it’s really ‘app-ening! GST on digital platforms now in force.

From 1 April 2024, digital platforms (software that facilitates “peer-to-peer” transactions) are required to pay GST on “listed services”. In this article, we provide a summary of how these new rules work.
Perspective
5 minute read

GST grouping guidance

Inland Revenue has released comprehensive guidance on how GST grouping works. If you don’t have a GST group, is it right for you?
Perspective
4 minute read

It’s finally here: Is your business prepared for the NZ-EU Free Trade Agreement?

The New Zealand-European Union Free Trade Agreement (NZ-EU FTA) will come into force from 1 May 2024. From day one, duties will be removed on 91% of New Zealand’s goods exported to the EU, increasing to 97% after 7 years. Businesses need to be ready to comply with FTA requirements to fully capitalise on the agreement’s benefits
Perspective
6 minute read

It’s in the cards: offshore gambling duty

In an Amendment Paper to the Taxation (Annual Rates for 2023-24, Multinational Tax, and Remedial Matters) Bill, the Government has introduced a 12 percent duty on offshore gambling profits. The legislation will be enacted before 31 March 2024 and will take effect from 1 July 2024.
Perspective
5 minute read

Snapshot of recent developments

Catch up on the most relevant developments in tax for April 2024
Perspective
16 minute read

What to expect and when to expect it: the 2024 Tax Policy Guide

With the new year well and truly underway, it’s time to have another look at the tax changes to expect in 2024. A new government means a slate of tax changes to keep track of. But with various possibilities and commencement dates, you could be forgiven for having missed a few.
Perspective
minute read
Explore more tax alerts

Tax Alert

Stay on top of the latest developments in tax

Tax Alert is a monthly publication compiled by our national tax specialists to keep you up to date about current tax changes.

Learn more

Get in touch

Bruce Wallace

National Leader - Tax
+64 9 303 0724

Melanie Meyer

Partner - Tax
+64 4 470 3575

Phil Stevenson

Partner - Tax
+64 3 474 8665

Robyn Walker

Partner - Tax
+64 4 470 3615

Troy Andrews

Partner - Tax
+64 21 748 768

Jess Wheeler

Partner – Corporate & employment tax
+64 3 363 3851

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