New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 13/06/2013

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John Cantin

John Cantin

Partner - Tax

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Submission - Taxation of land-related lease payments 

The rush to address perceived shortcomings in these rules overlooks some fundamental and long-standing inconsistencies in the overall system, which have received little to no attention by officials.


What is missing is a coherent approach to addressing inconsistencies in the tax system.


We accept there will be instances where Government will want to modify the tax rules, including the capital/revenue boundary, to prevent leakage.


However, the treatment of land-related lease payments has evolved over time due to case law. The resulting asymmetries are, therefore, hardly a sudden outcome.

Tax submissions - Submissions on draft tax legislation, Government discussion documents and issues papers, & various tax interpretation statements released by the New Zealand Inland Revenue.