Author Archives :Judith Merriott
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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 […]

Globe currency bank notes

A look back at the big tax stories of 2019

The Tax Working Group report and capital gains tax Inland Revenue’s business transformation OECD’s international tax proposals Transcript This week, our final episode of the year takes a look back at the big tax stories of 2019 and also casts an eye over the tax events of the past decade. The Tax Working Group report […]

computor, pencil,

Chris Cunniffe of Tax Management New Zealand talks about tax pooling

Chris Cunniffe of Tax Management New Zealand talks about tax pooling and the latest TMNZ/CAANZ survey of tax agent satisfaction with Inland Revenue Transcript This week, I’m joined by Chris Cunniffe CEO of tax pooling company Tax Management New Zealand. Morena Chris, welcome to the podcast. Nice to have you here. Now tax pooling is something […]

rubbish, recycling, plastic

Inland Revenue’s new approach to tax investigations

Inland Revenue’s new approach to tax investigations Waste disposal levy good example of an environmental tax How being six minutes late could cost the ATO almost $100 million   Transcript This week, more highlights from the Chartered Accountants of Australia New Zealand Annual Tax Conference, are the proposed waste levy increases a good behavioural tax […]

soccer pitch, soccer field, soccer

Tax styles of the rich and famous

1966 and all that: The chequered history of entertainers, sports stars and tax What have William Shakespeare, The Beatles, The Rolling Stones, U2, Norman Wisdom, Richard Burton, Boris Becker, Lionel Messi, Christian Ronaldo and Bobby Moore all got in common?  They are but a few of the many, very many, actors, entertainers and sports stars who […]

tax return, calculator, tax calculator,

More on Inland Revenue CRS initiative

More on Inland Revenue CRS initiative The future of tax Why did the Tax Working Group’s CGT proposal fail? Transcript This week, an update on Inland Revenue’s Common Reporting Standard initiative, the Future of Tax and what went wrong with introducing a capital gains tax. I spoke recently of Inland Revenue’s new initiative on the […]

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