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Hi
We are pleased to provide you with the October edition of the TaxBrief. In this edition we will discuss the depreciation of commercial fitout from the IRD's point of view, and the change to the "counted owners test" for LTC's. At the foot of the page you will find our seminar series information and registration forms.
For a full print version please click here.
 Depreciation of Commercial Fitout – The Department’s View
The Inland Revenue Department has just issued an Exposure Draft on whether a taxpayer can re-characterise a part of a commercial building into fitout components to claim depreciation on those items formerly identified as being part of the building.
(Read more)
 Change to “Counted Owners Test” in Look Through Company Rules
The Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill was introduced on 14 September 2011. Included in the remedial changes is an amendment to the counted owners test in the Look Through Company (“LTC”) rules.
(Read more)
nsaTax Spring Seminar Series
We are pleased to advise that our Spring Seminar Series is about to start. We have a range of topics which we hope you will find interesting and educational.
To get a full list of topics and a registration form for Auckland and North Shore, please click here. Please note the Auckland seminars will be held at the Waipuna Hotel and Conference Centre.
For the Tauranga topic list and registration form, please click here. Please note the Tauranga seminars will be held in a new venue - The Sebel Trinity Wharf.
 Thank you for reading the nsaTax TaxBrief, if you have any comments or questions on the articles please feel free to contact us on 09 309 6505 or you can email nsatax@nsatax.co.nz.
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