taxmail

Regular commentary from our experts on topical tax issues.

2012

	9/05/2012
Returning the Government’s accounts to surplus and spreading the benefits of the boom. What does this mean for New Zealand business and our own upcoming Budget?

	19/04/2012
Inland Revenue and Treasury paper targeting exempt benefits provided to employees.

	16/03/2012
The emphasis is on maintaining the tax revenue base and incremental rather than radical tax reform.

	3/02/2012
A warning is sounded over the challenges facing Inland Revenue as administrator, given its increasing functions.

	11/01/2012
We welcome the statement insofar as it indicates the Commissioner’s desire to publish his view of this topical area of law.

2011

	21/11/2011
We look at recent actions by the Australia Taxation Office (ATO) in response to losses in high profile transfer pricing cases.

	29/10/2011
The Labour Party is proposing to make KiwiSaver compulsory from 2014, if it wins November’s general election.

	20/10/2011
The National Party has announced that it would introduce an automatic enrolment of employees, currently not in KiwiSaver, if re-elected in November.

	12/10/2011
The Taxation Review Authority (“TRA”) recently decided the tax residence of an individual who had been employed in Fiji for almost five years.

	16/09/2011
The Taxation (Annual Rates, Returns Filing and Remedial Matters) Bill was introduced today.

	4/09/2011
Diverting personal services income? Inland Revenue published an updated Revenue Alert following the Supreme Court's Penny and Hooper decision.

	24/08/2011
A knock-out win for the Commissioner, or a points decision? Either way, the case has some important implications.

	23/08/2011
The Government has released a discussion document proposing changes to the GST treatment of cross-border supplies between businesses.

	19/08/2011
New rules for mixed-use assets and herd scheme elections proposed.

	17/07/2011
There are strong tax policy arguments in favour of a comprehensive CGT as part of New Zealand’s “broad base low (tax) rate” approach. But political and practical compromises could dilute the ultimate effectiveness of a CGT.

	23/06/2011
Issue 2, June 2011. The Government will introduce legislation confirming that expenditure on failed software projects will be deductible for tax purposes.

	20/06/2011
The reported back Bill contains a number of changes, including to the Foreign Investment PIE proposal, which was introduced in April this year.

	11/05/2011
A summary the key tax and spending measures in the 2011 Australian Federal Budget.

	10/05/2011
The Taxation (International Investment and Remedial Matters) Bill (the "Bill") has been reported back by the Finance and Expenditure Select Committee of Parliament ("FEC").

	13/04/2011
Government today released a second set of tax measures in response to Christchurch earthquake, this time dealing mainly with the destruction of buildings and the tax depreciation consequences therein.

	6/04/2011
The Government has introduced an order to the Taxation Bill to remove tax disadvantages to non-resident investment in PIEs.

	1/04/2011
There have been a raft of tax changes that will have implications for businesses in the year ahead. These include a drop in the company tax rate, loss of tax depreciation on buildings and significant GST changes.

	28/03/2011
Government yesterday announced a range of tax measures to help Christchurch residents and businesses affected by last month’s earthquake,

	17/03/2011
The Minister of Revenue today announced that Inland Revenue is considering a number of tax issues arising from the Christchurch earthquake in February

	2/02/2011
Reducing Vulnerabilities and Barriers to Growth and Prosperity, paints a fairly grim national savings picture.

2010

7/12/2010
2/12/2010
26/11/2010
16/11/2010
27/10/2010
19/10/2010
15/10/2010
4/10/2010
20/08/2010
17/08/2010
12/08/2010
10/08/2010
6/08/2010
28/07/2010
10/06/2010
10/06/2010
10/06/2010
1/05/2010
19/04/2010
14/04/2010
19/03/2010
10/02/2010
28/01/2010
20/01/2010
20/01/2010

Contact us

Paul Dunne

Lead Partner - Tax

+64 9 367 5991

pfdunne@kpmg.co.nz

Tax

Our tax advisory team has the skills, commitment and experience to help you to be competitive and compliant.

taxmail 2010

See our 2010 taxmail issues.

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Chartered Accountants / Chartered Accountants NZ / Attestation Services / Budget 2012