New Zealand Map

Sharp-As Tax

Sharp-As Tax provides the latest tax news and practical tips for managing tax in your business. To subscribe to Sharp-As Tax please contact your local office today.

 

Sharp-As Tax Vol 7 Issue 2

  • IRD - Still Hot on Tax Avoidance
  • Relocating Employees - Tax Consequences

Sharp-As Tax Vol 7 Issue 1

  • What's Ahead for 2012?
  • Debt Relief From The IRD for The New Year?

Sharp-As Tax Vol 6 Issue 43

  • New Regimes and Old Foes
  • Regulation of Trusts - Changes Ahead?

Sharp-As Tax Vol 6 Issue 42

  • A Year of Change
  • IRD WIN Tax Avoidance Case

 Sharp-As Tax Vol 6 Issue 41

  • Can deemed income be beneficiary income?
  • Holiday period tax payments

Sharp-As Tax Vol 6 Issue 40

  • KiwiSaver - Getting Your Money In Times of Need
  • Working for Families Tax Credits - Not As You May Think

Sharp-As Tax Vol 6 Issue 39

  • Even Christmas is Taxed
  • Taxation of Non-Resident Contractors

Sharp-As Tax Vol 6 Issue 38

  • Overdue Tax - What do you do?
  • GST Change of Use Adjustments

Sharp-As Tax Vol 6 Issue 37

  • Am I An Employee or An Independent Contractor?
  • Can I Retrospectively Identify Fit Out In My Building?

Sharp-As Tax Vol 6 Issue 36

  • Losses and the need for care
  • Be careful of your tax residency

Sharp-As Tax Vol 6 Issue 35

  • Resident Agents to be Introduced
  • Can I Depreciate My Commercial Building Fit Out?

Sharp-As Tax Vol 6 Issue 34

  • Emissions Trading Scheme Timeframes
  • What's included in Child Support Income?

Sharp-As Tax Vol 6 Issue 33

  • Change to Company Registration Requirements
  • Foreign Investment PIEs

 

Sharp-As Tax Vol 6 Issue 32

  • Proposed changes to income tax filing requirements
  • GPG FIF exemption coming to an end

Sharp-As Tax Vol 6 Issue 31

  • Tax consquences of prepayments
  • Deductibility of company administration costs

Sharp-As Tax Vol 6 Issue 30

  • IRD Publishes View on Penny and Hooper Decision
  • Consequences of Gift Duty Abolition

Sharp-As Tax Vol 6 Issue 29

  • Tax Treatment of Mixed Use Assets
  • Changes to Livestock Valuation Methods Proposed

Sharp-As Tax Vol 6 Issue 28

  • Penny and Hooper - Supreme Court Decision Out
  • General Tax Avoidance vs Specific Provisions

Sharp-As Tax Vol 6 Issue 27

  • Tax Consequences of ING Settlements
  • Income from Private Boarders

Sharp-As Tax Vol 6 Issue 26

  • IRD Compliance for 2011/2012
  • Is Your 'Donation' a Fraud?

Sharp-As Tax Vol 6 Issue 25

  • Residential Care Subsidy and Abolition of Gift Duty
  • Are You Renting Your House Out For The Rugby World Cup?

Sharp-As Tax Vol 6 Issue 24

  • Canterbury Earthquake - Depreciation Relief
  • Livestock Valuation Changes on the Horizon

Sharp-As Tax Vol 6 Issue 23

  • UK Pensions and OM-IP - The IRD is Coming!
  • Taxation Relief for Earthquake Victims Revisited

Sharp-As Tax Vol 6 Issue 22

  • Are you affected by the Overseas Income Project?
  • Are you subject to the Income Attribution Rules?

Sharp-As Tax Vol 6 Issue 21

  • Am I Subject to the Financial Arrangement Rules?
  • Transitional Period for Imputation Credits

Sharp-As Tax Vol 6 Issue 20

  • Repeal of Gift Duty Confirmed
  • LTCs - Have you made your election yet?

Sharp-As Tax Vol 6 Issue 19

  • Refund of Excise Duty
  • Earthquake Depreciation Issue

Sharp-As Tax Vol 6 Issue 18

  • Tax Consequences of Bumper Dairy Pay-outs
  • Reimbursement of Employee Expenditure

Sharp-As Tax Vol 6 Issue 17

  • IRD Focus on Foreign Investments
  • Work Related Vehicle Exemption from FBT

Sharp-As Tax Vol 6 Issue 16

  • Confusion regarding zero-rating of land
  • Receivers personally liable for GST


Sharp-As Tax Vol 6 Issue 15

  • Budget 2011
  • KiwiSaver contribution rates to change

Sharp-As Tax Vol 6 Issue 14

  • Understanding Your Obligations Under the ETS
  • New GST Apportionment Rules

Sharp-As Tax Vol 6 Issue 13

  • Correcting Minor Errors in a Return
  • PIE Changes to Benefit Non-Resident Investors

Sharp-As Tax Vol 6 Issue 12

  • Are You Entitled to Donation Tax Relief?
  • Depreciation Quake Issues - Part 2

Sharp-As Tax - Special Edition - End of Year Checklist

  • Special edition highlighting issues that you should consider before year end

Sharp-As Tax Vol 6 Issue 11

  • Provisional Tax - Your Options
  • Earthquake Depreciation Recovery Issue

Sharp-As Tax Vol 6 Issue 10

  • Do You Work in the Clouds?
  • ACC CoverPlus Extra Bonus Deduction

Sharp-As Tax Vol 6 Issue 9

  • Canterbury Earthquake Tax Relief
  • New Rules for Working for Family Tax

Sharp-As Tax Vol 6 Issue 8

  • Earthquake Tax Relief Announced
  • Income-sharing?

Sharp-As Tax Vol 6 Issue 7

  • LTCs and FBT
  • GST Adjustments and Depreciation

Sharp-As Tax Vol 6 Issue 6

  • GST Changes - Nominated Persons
  • Change Of Use And GST

Sharp-As Tax Vol 6 Issue 5

  • Tax Avoidance Under the Spotlight
  • Depreciation Loading

Sharp-As Tax Vol 6 Issue 4

  • Are Your Overseas Workers Entitled to Work?
  • Zero-rating of Transactions Involving Land

Sharp-As Tax Vol 6 Issue 3

  • Taxation of Overseas Income
  • Building Depreciation Changes

Sharp-As Tax Vol 6 Issue 2

  • Financial Reporting Change Welcomed
  • Significant Reform Ahead?

Sharp-As Tax Vol 6 Issue

  • The Year Ahead
  • So, Who Exactly Is A Director?

Sharp-As Tax Vol 5 Issue 44

  • A Kiwi Santa?

Sharp-As Tax Vol 5 Issue 43

  • LAQCs Out - Look Through Companies In
  • Look Through Companies - Key Considerations

Sharp-As Tax Vol 5 Issue 42

  • Last Minute Tax Changes
  • Yet Another Wake Up Call for Trustees

Sharp-As Tax Vol 5 Issue 41

  • GST On the IRD's Radar
  • Tax Administration Changes

Sharp-As Tax Vol 5 Issue 40

  • IRD INstalment Arrangements
  • Good Trust Records Essential

Sharp-As Tax Vol5 Issue 39

  • Holiday Period Tax Payments
  • GST Rate Change Hangover

Sharp-As Tax Vol 5 Issue 38

  • To Gift, or not to Gift?
  • Deductions of Failed Investments

Sharp-As Tax Vol 5 Issue 37

  • Court overturns tax avoidance finding
  • Further international tax changes

Sharp-As Tax Vol 5 Issue 36

  • Changes to the taxation of QCs and LAQCs
  • Loss of Charitable Status

Sharp-As Tax Vol 5 Issue 35

  • Repairs and Maintenance - Are They Deductible?
  • Taxation of UK Pension Schemes

Sharp-As Tax Vol 5 Issue 34

  • PAYE, FBT, ESCT & Redundancy Tax Credit Changes
  • Deductibility of Legal Fees

Sharp-As Tax Vol 5 Issue 33,

  • Canterbury Earthquake Relief - September 2010
  • High Court Confirms Income Determination

Sharp-As Tax Vol 5 Issue 32

  • Business Relocation Costs
  • GST Rate Change Almost Upon Us

Sharp-As Tax Vol 5 Issue 31

  • Capital Contributions and Depreciable Assets
  • GST - Is it time to deregister?

Sharp-As Tax Vol 5 Issue 30

  • Income Sharing on the Horizon?
  • Definition of a "Dwelling" to be Clarified

Sharp-As Tax Vol 5 Issue 29

  • Tax Residence Questionaire
  • Depreciation on Non-Residential Buildings

Sharp-As Tax Vol 5 Issue 28

  • GST Treatment of Nominations Simplified
  • Property Transactions and Tax

Sharp-As Tax Vol 5 Issue 27

  • Zero-rating of Land Transactions
  • Concessions for GST Rate Transition

WHK GST Newsletter & Checklist

  • 15% GST - are you ready?
  • GST checklist

Sharp-As Tax Vol 5 Issue 26

  • Child Support Debt
  • Employment Disputes

Sharp-As Tax Vol 5 Issue 25

  • Local Authority Rates & Property Transactions
  • GST Transitional Measures

Sharp-As Tax Vol 5 Issue 24

  • Industry Allocation of New Zealand Units
  • GST and Tax Avoidance

Sharp-As Tax Vol 5 Issue 23

  • Tax Consequences of Term Deposit Withdrawals
  • New Emissions Trading Scheme Obligations

Sharp-As Tax Vol 5 Issue 22

  • If its your Year End, Consider Bad Debts
  • It all Comes Down to your Will

Sharp-As Tax Vol 5 Issue 21

  • Tax Consequences of ING Settlement
  • Do I charge GST to Non-Residents?

Sharp-As Tax Vol 5 Issue 20

  • Repeal of Gift Duty Proposed
  • IRD to Embrace Technology

Sharp-As Tax Vol 5 Issue 19

  • Penny & Hooper v CIR
  • Business Structures and Tax Avoidance

Sharp-As Tax Vol 5 Issue 18

  • GST Transitional Rules
  • IRD Debt and Bankruptcy

Sharp-As Tax Vol 5 Issue 17

  • Do LAQC's have a future
  • Depreciation Charges

Sharp-As Tax BUDGET SPECIAL Vol 5 Issue 16

  • Income Tax Rates Fall
  • "Tax Advantages" for Property Eliminated
  • GST Increases to 15%
  • Other Budget Measures - LAQC's Targeted

Sharp-As Tax Vol 5 Issue 15

  • Healthy Food Exemption from GST Proposed
  • IRD Investigate Livestock Sales

Sharp-As Tax Vol 5 Issue 14

  • GST Refunds - When can the IRD withold one
  • Tax changes may impact New Zealand Tax Policy

Sharp-As Tax Vol 5 Issue 13

  • Another lesson for trustees
  • 63 day adjustments - bonus

Sharp-As Tax Vol 5 Issue 12

  • FBT Annual Filer Elections
  • The importance of Double Tax Agreements

Sharp-As Tax Vol 5 Issue 11

  • The messages the Courts are sending us
  • New Double Tax Agreement with Australia

Sharp-As Tax Vol 5 Issue 10

  • New double tax agreement with Australia
  • The cost of borrowing from overseas

Sharp-As Tax Vol 5 Issue 9

  • More change to the taxation of FIFs
  • Should you change your balance date?

Sharp-As Tax Vol 5 Issue 8

  • What does the future hold for QCs/LAQCs?
  • Dividend of something else?

Sharp-As Tax Checklist for Year End

  • Special Edition - highlighting issues that you should consider before year end.

Sharp-As Tax Vol 5 Issue 7

  • Common business structures = tax avoidance?
  • Work related vehicle exemption from FBT

Sharp-As Tax Vol 5 Issue 6

  • A change in GST rate - Friend or Foe?
  • Current Account Check Up

Sharp-As Tax Vol 5 Issue 5

  • No NZ Capital Gains Tax - Really?
  • Trustee Limitation of Liability - Are you Protected?

"Better Advice" Newsletter

Subscribe to receive our newsletter.