Yearly Archives :2020
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Terry wins ATAINZ Award

A big surprise for Terry at the ATAINZ annual conference, to be presented with the President’s Award in recognition of service and commitment to ATAINZ at an exceptional level.

GST issues paper proposes change in GST treatment of crypto-assets

GST issues paper proposes change in GST treatment of crypto-assets Retrospective change to treatment of donation tax credits More on Inland Revenue’s decision to stop accepting cheques   Transcript Early last week Inland Revenue released a GST policy issues paper. The paper “covers a number of issues which have been identified where the legislation produces an outcome […]

A Trusted Taxpayer Regime as a possible alternative tax regime for small businesses

This week Nigel Jemson the winner of the 2019 Tax Policy Charitable Trust talks about his proposed Trusted Taxpayer Regime – in many ways a new and improved accounting income method It offers a 10% tax credit for small businesses (turnover below $5million) and no annual filing obligation in return for quarterly filing and Inland […]

Changing tax thresholds and capital gains tax are back on the agenda

Changing tax thresholds and capital gains tax are back on the agenda Inland Revenue warns the hospitality industry OECD estimates international tax reform could be worth USD100 billion annually Transcript Last week began with Simon Bridges, the National Party leader, outlining the party’s proposed economic platform for the coming year. And in that speech he alluded to […]

Shareholder advances under Inland Revenue scrutiny – are you paying FBT on these advances?

Shareholder advances under Inland Revenue scrutiny – are you paying FBT on these advances? More about using cheques to pay tax Australian tax complications when purchasing property Transcript This week, Inland Revenue gets curious about loans to shareholders. More about how you can pay your tax and the cost of investing in Australian property just […]

shocked, surprised

Inland Revenue’s extensive powers of collection and its use of deduction notices

Inland Revenue’s extensive powers of collection and its use of deduction notices Triggering a dividend through misunderstanding tax implications of transaction Terminal tax payment options   Transcript As the recent story about the arrest of a student loan debtor at the border revealed, Inland Revenue has quite extensive powers to chase debt. One of the powers it […]

John Lohrentz on tax implications of methane emissions

Progressive taxation on biological methane is John Lohrentz’s proposal to the New Zealand government as a tool to transition to a low carbon economy.   This week we look further into the importance of environmental taxation I raised last week, my first guest for this year is John Lohrentz, who works at the intersections of […]

What will be the big tax issues over the next decade?

What will be the big tax issues over the next decade? Inland Revenue cracks down on Student Loan debtors Is CGT really dead? Transcript This decade is only a few weeks old, but I consider the likely major tax themes for the years ahead are already becoming very clear.  Over the holidays, the news has […]

Is the capital gains tax really dead?

ANALYSIS: Who killed the capital gains tax proposal and why? What did that decision cost us? And is it really dead or just resting? Tax is inherently political, so when looking at who killed the capital gains tax (CGT), the answer is straightforward: it was New Zealand First in the Beehive with its veto. Firmly slapping […]

Uber is a case study in our complicity with tax avoidance

In the 2010s the true extent of aggressive tax planning practices by tech giants like Apple, Google and Facebook emerged. These behemoths simultaneously piled up billions of dollars in tax havens, embedded their products ever deeper into our lives and shattered parts of the non-digital economy. It was also during this period that we personally, together […]

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