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Tax Alert Archive

Browse previous issues of Tax Alert

Tax AlertTax 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.


Tax Alert - September 2014

  •    Residency cloud clears - taxpayer wins appeal
  •    Earthquake Issues – shaking has subsided but tax problems linger
  •    GST and bodies corporate – when will the mist clear?
  •    Update on new director rules

Tax Alert - August 2014

  • Important changes affecting directors and general partners
  • Tax function – positive return on sensible investment
  • Company administration costs – deductible or not?
  • Does having a property in New Zealand constitute tax residency?
  • Guidance on transitional rules for tax positions on residence updated
  • Taxation for deregistered charities and a new tax exemption for the community housing sector
  • Refunds available for employer provided accommodation
  • United Kingdom pensions – foreign tax credits
  • Update on IR position regarding when tax payments are received in time

Tax Alert - July 2014

  • Employee allowances: the final chapter?
  • NZICA releases special purpose reporting framework
  • Updated guidance on excessive amounts paid to relatives and others
  • Transfer Pricing in the digital economy
  • Options for dealing with foreign superannuation obligations
  • Are you providing services to South African recipients?
  • Snippets from Parliament
  • Deloitte welcomes new tax partner

Tax Alert - June 2014

  • GST - Timing errors do matter
  • Overseas borrowings on offshore rental property – a new focus
  • Questions Inland Revenue has been asked on tax avoidance
  • When is a tax resident not a tax resident?
  • Inland Revenue issues Alert over donation claims

Tax Alert - May 2014

Tax Alert - April 2014
Tax Alert - March 2014
Last minute foreign super amendment welcome; Tax year-end matters; GST Refunds for non-residents; Deloitte Tax Calendar - Have you ordered yours yet?
Tax Alert - February 2014
Employee share plans coming under Inland Revenue’s tax avoidance spotlight; Do you have Foreign Superannuation Entitlements? Residence storm brewing; The acquisition date of land – clarity still required; Transfer pricing is still a hot topic; Deloitte Tax Calendar – order your copy now;


Tax Alert - December 2013
Employee allowances - the next chapter; Investing in a chance: TrustPower secures a rare taxpayer win in the courts;GST matters; What’s on the tax policy horizon? Inland Revenue’s ability to chase down tax evaders becomes easier; Update on the foreign super and mining tax bill
Tax Alert - November 2013
Multinationals come under the compliance spotlight; •Regular pattern of building and selling houses catches up with trustees; The OECD Base erosion and profit shifting project – how New Zealand might respond; Chinese tax and business regulatory framework: evolving landscape and hot topics; GST and mixed use assets; Equity based remuneration; Records in the cloud
Tax Alert - August 2013
Clarity, controversy, or both: Inland Revenue’s finalised guidance on tax avoidance; Succession and divestment; Clarifying the tax consequences for deregistered charities; Research and development expenditure: Deja vu?Bloodstock investors finish down the track; A necessary review of allowances; Deloitte announces new tax partner
Tax Alert - July 2013
A taxing holiday: mixed-use assets update; Thin capitalisation proposals. It ain’t law yet – thankfully;Deloitte Private: Putting the Customer First; Proposed GST changes a step closer to enactment; Exporting goods to related parties in Australia? Be aware of changes to the approach by the Australian Customs and Border Protection Service; Further accolades for Deloitte’s New Zealand tax team; September tax bill reported back
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

Tax Alert - March 2013

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

Special Tax Alert March 2013 
The Government drops plans to impose FBT on car parks  

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   


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 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


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


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


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


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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