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Inland Revenue

Different tax rules for different festive choices

Not only is Christmas the time to unleash Mariah Carey and Michael Bublé on the masses, it’s also time for the annual work Christmas party and token...

Inland Revenue is waking up from hibernation

You may not have heard much from Inland Revenue over the last couple of years. They have had a few big projects and policies keeping them occupied,...

Working overseas: beware of the pitfalls

With the opening of our borders we are seeing a real and expected surge in people heading overseas. Where this has some work element built into it,...

GST – Goods and Services Tax

Goods and Services Tax (GST) is a form of value added tax introduced in New Zealand on 1 October 1986. The current GST rate in New Zealand...

Navigating through tough economic times

This year and the next two or three may present a lot of challenges to business owners. Depending on the industry you are in, you may be...

When is a tax invoice not a tax invoice?

When is a tax invoice not one? From 1 April 2023 when it instead becomes “taxable supply information” under recent changes to the GST legislation. If you are...

Inland Revenue’s mistrust of trusts

As we start to think about completing income tax returns for the financial year just ended, anyone that is a trustee of a trust will need to...

Covid-19’s implications for company tax

For a small tax, collecting only around $600 million per annum, fringe benefit tax (or FBT) punches above its weight in terms of the amount of angst...

New changes in top tax rates

As a tax professional, my work Christmas wish was for a slowdown in the pace of legislative change. 2021 was a busy year for tax with a...

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