New Zealand


  • Service: Tax
  • Type: Business and industry issue
  • Date: 4/09/2011


Our tax advisory team has the skills and commitment to help you to be competitive and compliant in all areas of business tax.

Contact us

John Cantin

John Cantin

Partner  - Tax 

+64 4 816 4518

Rebecca Armour

Partner - Tax

+64 9 367 5926

Taxmail - Diverting personal services 

Updated Revenue Alert for the Penny & Hooper case           Issue 1, September 2011


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

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The Revenue Alert sets 80% as the level of income which Inland Revenue expects to see taxed in the hands of the controller.  If it does not, it expects business and commercial explanations can be made to justify a lower allocation.


If you have any questions on the please speak contact us.

Taxmail - Comment on topical tax issues from KPMG NZ Tax. 

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