February 2024 Trust Tax Rate Increase Residential Rental Properties: Interest Deductions and Bright-line Individual Tax Rates Family Boost Tax Depreciation on Commercial Buildings July 2023 Trustee Tax Rate Increase Backdated Lump Sum Payments Bright-line Main Home Exclusion GST & Dwellings – The final Chapter? December 2022 Christmas/New Year Hours Interest Rates Increased Variation to Trust Reporting Requirements Profit-Making Scheme? Taxable Activity? November 2022 Bright-line Rollover Relief GST Inputs for First Time Developers GST Principal Purpose Test Revival August 2022 Trust Disclosure Rules Bright-line Test Rollover Relief – Room for Improvement The Complexities of Interest Deductibility & Residential Rentals GST Input Tax Changes Enacted December 2021 Christmas/New Year Hours Extension of Reporting Requirements for Domestic Trusts A Bright-line Test Lasting More Than 10 Years? October 2021 Taxation (Annual for 2021–22, GST, and Remedial Matters) Bill & Supplementary Order Paper High Wealth Individuals: Data Gathering Project July 2021 Purchase Price Allocation Rules Business Continuity Test Interest Limitation Rules Bright-line Test March 2021 Carry Forward of Tax Losses: Business Continuity Test 39% Tax Rate: The Clock is Ticking End of Year Tax Planning Bright-line Rules December 2020 Christmas/New Year Hours IS 20/05 – Supplies of Residences and Other Real Property Tax Bill Gives New Powers to IRD November 2020 IRD Targets Bright-Line Sales Some FAP Payments are Subject to GST Small Business Cashflow Loan Scheme & Operating Lease Term Extension September 2020 Labour’s Tax Policy: Politically Astute or Slow Learners? Commencement of Liquidation for Tax Purposes August 2020 Resurgence Wage Subsidy GST & Deregistration Tax Planning for US Citizens Moving to New Zealand One Chance To Get It Right June 2020 How does the Trusts Act 2019 Affect my Trust? New Tax Bill Introduced IRD Interest & Penalties Bad Debts Wage Subsidy nsaTax Ltd – Update on Business as Usual nsaTax Ltd – Update on Business as Usual COVID-19 Tax Measures Temporary Loss Carry Back Scheme Remission of Use of Money Interest and Late Payment Penalties A Brief Note on the Wage Subsidy Scheme Covid-19: Office Closure Covid-19: Office Closure COVID -19 Stimulus Package COVID -19 Stimulus Package February 2020 BEPS Disclosures – Does BEPS Impact on Your Clients? GST & Airbnb The Next Wave of AEOI Letters Being Issued (Reprint) December 2019 Christmas/New Year Hours Who is a Settlor – Trust Update R&D Tax Credit The Next Wave of AEOI Letters Being Issued September 2019 Permanent Place of Abode Revisited? Trust Law Changes GST on Low-Value Goods Imported from 1 December 2019 Valuations May 2019 UK Pension Transfers Update: Ring-fencing of Residential Rental Losses Cullen Group, NRWT & AIL Leaky Buildings: A soggy mess Valuations February 2019 Happy New Year! Capital Gains Tax: The Final Word? Ring-fencing Residential Rental Deductions Lock out of First Home Buyers – Lying with Statistics December 2018 Christmas/New Year Hours New Threshold for Amending Assessments Dividend Stripping Capital Gains Tax October 2018 We’re here to help Tax Working Group Own a Bach? June 2018 GST Warranties in S&P Agreements Ring-fencing of Residential Rental Losses Leaky Buildings – The Conundrum March 2018 Provisional Tax and Use of Money Interest Changes Year End – March Reminders LTC Quirks Inland Revenue Unfettered? – A Green Light From CAANZ? December 2017 Bright-line Test Gone Wrong Bob the Builder 2017 in Review Christmas/New Year Hours November 2017 Tax is Easy – Yeah Right! Cash Economy & Voluntary Disclosures August 2017 IRD Property Compliance & Audit Activity Changes to UOMI & Incremental Late Payment Penalties June 2017 Debt Forgiveness Within an Economic Group – What’s Changed? New Rules for Labour Hire Firms and Contractors – Big Brother is Watching! Budget 2017 Budget 2017 – Business as Usual for Taxpayers May 2017 Bright-Line and RLWT Webinar Issues RLWT – Calculation Now More Complex Staff Changes