New Zealand


  • Type: Publication series
  • Date: 19/12/2013

Contact the tax team

John Cantin

John Cantin

Partner  - Tax 

+64 4 816 4518

Darshana Elwela

Darshana Elwela

National Director - Tax

+64 9 367 5940

Taxmail - Review of 2013 and 2014 

The last issue of KPMG Taxmail looks back at the key tax events in 2013 and what’s ahead in 2014.
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As we head into the festive season, taxmail looks back at the key tax events in 2013 and ahead to 2014.


2013 is almost a wrap. This year has seen:


  • the introduction of two Tax Bills, containing changes to the taxation treatment of employee allowances, foreign superannuation schemes and the thin capitalisation rules, amongst other policy changes;
  • the release of an OECD tax “action plan” in response to concerns around profit shifting by multinationals; and
  • the start of Inland Revenue’s business transformation project.


We discuss the highs and lows of the year, with a view to what clients can expect in 2014.


2014 promises to be equally if not more challenging, especially if the OECD’s base erosion and profit shifting work gains traction as Governments look to close their Budget gaps, and as New Zealand prepares for a general election. As we look ahead to 2014, taxmail wishes all its readers a happy and safe Christmas and New Year.


 Share the final Taxmail for 2013