Tax Alert ArchiveBrowse previous issues of Tax Alert |
 Tax Alert is a monthly publication that keeps you up to date with the latest developments in tax. The alert is compiled by our national tax specialists who are continually monitoring the outlook for new tax developments and analysing the implications for our clients. |
| 2013 |
| Tax Alert - June 2013 Further Reforms to the Tax Treatment of Land-Related Lease Payments: Shifting the Capital-Revenue Boundary? Do your facts stack up? Don’t Google it! New foreign super and mineral mining bill introduced; Foreign superannuation rules overhauled; Clarifying the acquisition date of land: Certainty please; Confirmed legislative changes for the taxation of mining |
| Tax Alert - April 2013 Where are we now ? Update on recent employment tax issues; Alesco: The pendulum continues to swing in Inland Revenue’s favour; Emails: smart ways to manage the potential minefield; Tax calendar 2013-14 |
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Having problems with provisional tax? OECD Releases new base erosion and profit shifting report; It’s not too late to pay out those old imputation credits, but it soon will be; Inland Revenue issues warning on salary packaging voucher schemes; Upcoming Dbriefs; Alesco decision released - Inland Revenue continues its winning streak; Snippets: 31 March 2013 is fast approaching; KiwiSaver contribution rates increase from 1 April 2013 |
| Tax Alert - February 2013 Fundamental changes proposed to thin capitalisation rules; GST remedial issues paper released for comment; Inland Revenue update New Zealand tax residency rules; Purchases denominated in foreign currency – proposed tax reforms announced; Japan and New Zealand sign new double tax agreement; Taxation of Multinational Companies: Report Issued by Inland Revenue Special Tax Alert February 2013 OECD releases new base erosion and profit shifting report |
2012 |
| Tax Alert - December 2012 Allowances: balanced issues paper proposals blighted by accommodation bombshell; Hope for best, prepare for the audit; Earthquake issues continue to shake up the tax rules; Changes loom for mining taxation; Payments to Non-Resident Film Renters – did you know the rules have changed? Attributable FIF income method – election may be required! DTA Update; Changes made to record keeping allowances; Taxing multinational companies; Australian Government releases Exposure Draft of new transfer pricing legislation for Australia |
| Tax Alert - November 2012 New Zealand’s foreign trust rules – legitimate tax avoidance? Penny & Hooper - extended timeframe for voluntary disclosure concession; Update on salary trade-off reforms; Inland Revenue’s approach to Time of Supply has far reaching implications for GST registered persons; The most significant case in Australia about the definition of “Supply”; NZ to negotiate intergovernmental agreement on FATCA; Upcoming Dbrief on Australian transfer pricing reform; Bill passes third reading |
| Tax Alert - October 2012 Crack-down on bach and boat deductions; New tax bill introduced; Vast GST changes on the horizon;Maximising Your Profits from Trading Overseas: Transfer Pricing Considerations; Good news on the lease inducement front |
| Tax Alert - September 2012 Are you in Inland Revenue’s sights? Buying and selling a business: when should I perform tax due diligence and why does tax matter? The changing landscape of transfer pricing in Australia; Maximising your profits from trading overseas; Free online tax training; Bravo to Deloitte Tax partners |
| Tax Alert - August 2012 Tax free lease inducements look done for in latest Government tax grab; Foreign superannuation schemes - Proposed changes a step in the right direction; The often overlooked personal services attribution rule; Purchases denominated in foreign currency – The tax rules look to be changing…. but were you getting it right in the first place? Does your New Zealand incorporated company have a New Zealand director? Change to imputation credit account note disclosure |
| Tax Alert - July 2012 Know your rights … of non-disclosure; Depreciation – two years on ..."Look- through" with some care; GST on late payment fees; Transfer pricing issues update; Repairs and maintenance expenditure update. |
| Tax Alert - June 2012 Salary trade-off proposals and why employers should be worried; Better late than never – stage 2 of the international tax reform passes; New Zealand – Canada Double Tax Agreement update signed; Inland Revenue moves to introduce new measures to remove GST impediments for non-resident businesses; Inland Revenue refines risk review process for large enterprises. |
| Tax Alert - April 2012 Inland Revenue releases a new weapon in its arsenal - benchmarking data; GST zero-rating of land – one year on – tips and traps; FBT rates, returns, savings and risks; Herd scheme - retrospective irrevocable elections; What’s on the tax policy horizon? Exactly when does a change in shareholding occur? Tax calendar; Use of money interest rates to drop |
| Tax Alert - March 2012 Repairs and maintenance expenditure: Same rules...new situations; Employers impacted by upcoming ESCT change; Non-portfolio FIF changes set to apply retrospectively; Year-end checklist for 31 March 2012; Permanent establishment – OECD proposes changes; What tax issue keeps you awake? New partner |
| Tax Alert - February 2012 Draft guidance on tax avoidance reissued at last; Inland Revenue wins Alesco case on tax avoidance; Free and online training; Whether “deemed income” can be beneficiary income; Independent contractor vs. Employee – A dynamic distinction |
2011 |
| Tax Alert - December 2011 Tax implications of migrating trusts; Rugby world cup – expenses your business can claim; What’s the deal with imputation credit accounts? Ten hot transfer pricing topics; Tax planning or tax avoidance? Tax Treaty with Hong Kong enters into force |
| Tax Alert - October 2011 Search and Seizure – Inland Revenue’s scary powers; What deductions can you claim for company administration expenditure; New tax bill brings change; Updated public rulings work programme. |
| Tax Alert - September 2011 In this issue: Penny and Hooper – tax avoidance: What questions have been answered? Earthquake depreciation measures now enacted; Bargain internet shopping – beware the hidden tax; New GST discussion document welcomed - Potential for non-residents to minimise GST leakage; Holiday home deductions under review; Gift duty gone! |
| Tax Alert - August 2011 In this issue: Ever wondered if Inland Revenue is looking at you? A 10-step guide to a potential capital gains tax; Revenue Alert – Arrangements to claim donations tax credit; Depreciation measures added to tax bill; Australian Reportable Tax Position Schedule for Uncertain Tax Positions; FATCA Implementation Date deferred...more time for implementation granted; Redundancy tax credit still available; Transition into the LTC regime |
| Tax Alert - July 2011 In this issue: IR tracks those who haven’t declared offshore income; New tax rules for certain debt offerings; Good news on the unsuccessful software saga; Assets destroyed by the earthquakes in Christchurch get a tax break; GST Governance and Risk Management; Don’t forget to claim your tax credits on donations made; New tax partners announced |
| Tax Alert - June 2011 In this issue: What is “ESCT” and why do employers have to know about it? Upcoming Inland Revenue rulings and statements; Tax reform for non-residents investing in certain PIEs; How to deal with transfer pricing disputes – or better still, avoid them entirely; Inland Revenue want to pre-approve shareholder dividend statements. |
| Tax Alert - April 2011 In this issue: A new tax rate, a new imputation ratio ... the importance of tracking imputation credits and shareholder continuity; Significant GST changes now in force – Land and GST apportionment; Lower FBT rates mean added complexity; Inland Revenue puts taxpayers on notice not to rely on old PIBs and TIBs; Inland Revenue does an about-turn on failed software costs; Earthquake Tax Relief Measures announced; New Tax Partner – Patrick McCalman; FATCA Update – Further Guidance Issued; 2012 Tax Calendar is out; Upcoming Asia Pacific Dbriefs |
| Tax Alert - March 2011 In this issue: Tax year-end issues; GST - where it can go wrong; Paying a dividend? What imputation ratio are you using?; Dbriefs - Free online training |
| Tax Alert - February 2011 In this issue: 6 tax points that you need to know about the ETS; New GST change in use adjustments from 1 April 2011; Corporate tax governance; Tweaks to depreciation rules now law; Look Through Company / LAQC Changes Enacted |
2010 |
| Tax Alert - December 2010 In this issue: New Zealand signs new tax treaty with Hong Kong; Ten questions you wanted to ask about FATCA but were afraid to ask; Transfer pricing still in the limelight; Wrap up of tax bills and other matters. |
| Tax Alert - November 2010 In this issue: “LAQCs” out, “Look Through Companies” in! The penultimate piece of the international tax puzzle; Gift duty repeal now definite. |
| Tax Alert - October 2010 In this issue: FBT reductions on the way; Tax rate changes once again impact provisional tax; Quick reference tax rates and facts; Personal tax rate and GST spend calculator; GST rate change transitional rules. |
| Tax Alert - September 2010 In this issue: New Tax partner; Tax bill passes; Earthquake issues; Incur non-deductible entertainment? Short window to make cash saving on GST; Singapore - NZ DTA now in force; Location, location, location....what about your relocation costs?; Closing the gap in social assistance entitlements; Income sharing a step closer – or is it? |
| Special Tax Alert - September 2010 GST rate change rules finalised |
| Special Tax Alert - August 2010 Post-budget depreciation issues |
| Tax Alert - August 2010 In this issue: Are you of interest to the Inland Revenue? Compliance focus released; Claiming deductions for repairs and maintenance; Déjà vu? Tax rate changes once again impact provisional tax; New Zealand implications of recent Australian transfer pricing developments; GST transition rules for contracts that span 1 October 2010 – what is proposed?; Quick reference tax rates and facts for 2011 and 2012 |
| Tax Alert - June/July 2010 In this issue: FBT reductions on the way; Bye bye gift duty, hello...?; Major reform ahead for qualifying company regime; Tax avoidance goes mainstream? Penny and Hooper lose in the Court of Appeal; GST rate rise - what tax documents do I need? |
| Special Tax Alert - June 2010 Depreciation - what you need to know about the tax and accounting implications |
| Tax Alert - May 2010 In this issue: FBT returns - where do they go wrong?; Tax treaty news |
| Tax Alert - April 2010 In this issue: The good, the bad and the ugly - further changes to international tax proposed; New Zealand - Australia Double Tax Agreement update complete; Top ten things to look out for if GST changes from 12.5% to 15%; The adverse effect on grants when there is a change of the GST rate |
| Tax Alert - March 2010 In this issue: Be aware - tax avoidance in private business; All my business should do is change the GST rate... right?; FBT returns - recent changes may give rise to opportunities; New rules for paying dividends paid to non-residents now in force |
| Tax Alert - February 2010 In this issue: Government’s take on Tax Working Group’s report; Inland Revenue steps up a transfer pricing level; Tax planning for 31 March 2010 |
2009 |
| Tax Alert - November/December 2009 In this issue: Important changes to supplementary dividend rules and NRWT introduced; GST - Major changes on the horizon; IFRS for Income Tax Update ;Rental of home via LAQC arrangement deemed tax avoidance; RWT tax rate alignment bill passed; Relocating, tax free; New Tax Bill introduced |
| Tax Alert - October 2009 In this issue:Time to take the credit; Thank you very much for your kind donation...; Contracting with non-residents? Don’t overlook NRCT; Claiming missed GST - the one that (nearly) got away?; The corporate bond market and impact of AIL and NRWT; What’s coming up? |
| Tax Alert - September 2009 In this issue: Are we there yet?; The low down on dividend imputation ratios, transitional rules and penalties for over imputing; FDP to go the way of the Dodo; Singapore and New Zealand sign new double tax agreement; Who’s associated with whom and so what! |
| Tax Alert - August 2009 In this issue: RWT and PIE tax rates to align with income tax rates; Super transfers made easier for those crossing the Tasman; New tax bill - other proposals; Binding rulings system to undergo tweaks; Own a residential investment property in Australia? Beware NRWT trap; No deductions for Lawbreakers |
| Tax Alert - July 2009 In this issue: When was your last health-check?; New Tax Treaty signed between Australia and New Zealand; Use of money interest rates drop; Issues paper on profit distribution plans released |
| Tax Alert - June 2009 In this issue: Taxing times ahead for taxpayers with "uncertain tax positions"; Tax impacts on deleveraging; Deductions for donations made by companies |
| Tax Alert - May 2009 In this issue: Profit Distribution Plans under review; Taxpayers prevail in avoidance case, 31 May 2009 - FBT return date for 4th quarter due; Employers contributing more than 2% to KiwiSaver subject to ESCT; Employers beware – groups of companies treated as single employer for PAYE threshold |
| Tax Alert - March-April 2009 In this issue: Are you geared up for FBT changes? There may be savings to be made; Inland Revenue focus on transfer pricing; Common sense prevails; Tax Technology - best practice; Tax policy work programme announced; Errors in IRD depreciation Guide for useful life of a motor vehicle; Asia Pacific Dbriefs; Interest payers have option to pay RWT at 38% rate |
| Tax Alert - February 2009 In this issue: Reducing the red tape to ease compliance costs; Provisional tax changes – what do they mean for you?; Relocation expenses – list of eligible expenses released for comment; Are you eligible to claim a duty drawback?; The latest changes to KiwiSaver |
2008 |
| Tax Alert - December 2008 In this issue: New Government wastes no time in fulfilling election promises; Deloitte named overall New Zealand tax firm of the year; What is the status of the July 2008 tax bill?; US-NZ Tax Treaty Updated; Don’t forget about the redundancy tax credit; IRD GST Audit activity increases |
| Tax Alert - October 2008 In this issue: Increased audit activity for private homes held in LAQCs; National Party tax policy announced; Best practice tax processes ; Managing provisional tax in tough times; Leaving for Australia? Inland Revenue may still come knocking; Personal tax rate calculator - compare weekly tax savings |
| Tax Alert - September 2008 In this issue: IRD AUDITS: Survival of the fittest? Tax return process revolution for corporates; Clamp down on stapled securities; KiwiSaver and employment relations change rushed through; ATO to target international tax issues in 2009 |
| Tax Alert - August 2008 In this issue: Controlled foreign company (CFC) regime or confused foreign company regime? Payroll giving; Elections to change balance date; Mutual recognition of tax credits on the agenda; Company income tax return under review; STOP PRESS Streaming and refundability of imputation credits |
| Tax Alert - July 2008 In this issue: Widening of associated persons tests; Dealing with FIF income in tax returns; No such thing as a (tax) free lunch? There is now! |
| Tax Alert - Special Update - July 2008 New Tax Bill Introduced |
| Tax Alert - June 2008 In this issue: The consequences of personal tax rate cuts for employers and others; GST proposed changes announced - goodbye to zero rated going concerns?; Tax haven holding structures - Inland Revenue alert |
| Tax Alert - May 2008 In this issue: Treaty with U.S. to be renegotiated; What to do with income from a PIE; Claiming a deduction for accounting fees; Clarification of the tax treatment of reimbursements and honoraria; Income splitting for families with children; FBT attributions; Payroll giving gets the go ahead; Snippets |
| Tax Alert - April 2008 In this issue: The $2billion overhead cost on New Zealand businesses and consumers; GST offsetting - a simpler approach to improving your cash-flow? Tax snippets |
| Tax Alert - March 2008 In this issue: Top of the Transfer Pricing Agenda for 2008; GST Best Practices, Clamp down on stapled securities; Is the GST ratio method right for you? Guidance on New Corporate Tax Law in China |
| Tax Alert - February 2008 In this issue: Draft IRD Guidelines on R&D Tax Credits: Heading in the right direction? International Tax Review - Heading for the crescendo; Redundancy payment rebate introduced |
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