Tax insights

“Amazon Tax” - Legislation Enacted

10 September 2019

Global Minimum Tax Looms

26 July 2021

In a landmark deal set to reform the international tax landscape, 130 OECD member countries including New Zealand signed up to an agreement to address concerns that multinational entities (“MNE”) should pay their fair share, wherever they operate.

Bright-line test extension and interest deduction limitations.

24 June 2021

Lisa Murphy

In our recent property seminar, we covered various tax issues, including the bright-line extension and interest deduction limitations on residential investment property.

Tax Rate Increase – What you need to know

1 March 2021

Lisa Murphy

It may seem like a bad April Fool’s joke but 1 April and an increase in the top tax rate is only a stone’s throw away. In this article we discuss the 39% increase introduced by Labour and what you need to consider prior to 31 March.

Tax Loss Carry Back Scheme – A Recap

1 March 2021

Lisa Murphy

On 30 April 2020, the Government enacted a temporary measure to enable taxpayers to carry back tax losses as part of ongoing Covid-19 business support measures. This rule was effective from 15 April 2020 as part of the Government’s measures to look at broader tax loss rules.

Ideas & Insights - Tax Update

30 November 2020

Galina Bell, Grace Wee, Ivy Chen 陈霓绚, Lisa Murphy

2020 is nearing an end and what a year it has been! As the international response to the Covid-19 outbreak continues we are working closely with clients both domestically and globally to prepare, respond, and share our experiences from a New Zealand perspective.

New R&D Tax Incentive - Unlock Cash Flow Immediately

27 April 2020

Lisa Murphy

With the financial year recently ticking over into FY2020/2021, the majority of innovators in New Zealand (those with year-end 31 March 2020) are able to begin lodging income tax returns and unlock the value from the newly introduced R&D Tax Incentive program.

COVID-19 Tax Response

30 March 2020

Ivy Chen 陈霓绚, Lisa Murphy

Update: Covid-19 Tax Proposals

17 March 2020

Lisa Murphy

The New Zealand R&D Tax Incentive – Are you ready?

20 January 2020

Year End Tax Implications

26 March 2019

There are a number of issues that need to be considered when preparing your year end financial statements. The timing and treatment of certain expense items can have tax implications, and in some cases the accounting treatments applied can result in tax efficiencies.

民宅出租损失的围栏政策 - 工党政府的倡议 Ring-Fencing Rental Losses – a Labour Government Initiative

4 December 2018

Grace Wee, Lisa Murphy

继延长明线测试（从2018年3月29日起由2年延至5年），2018年3月新西兰税务局部门提交的修订法案将导致业主无法用其民宅出租的损失抵消其应缴纳收入。政府认为物业投资者和业主之间的竞争环境需得到平衡，因为租赁物业投资者可以从税收损失中受益，而资本收益则是免税的。

Impact of the Bywater decision

19 November 2018

Lisa Murphy

The Bywater Decision and the impact on New Zealand Incorporated Companies

2018 财政预算 (Budget 2018: The Rebuild Budget?)

3 July 2018

Lisa Murphy

新西兰工党政府通过其财政部部长 Hon. Grant Robertson 呈递了自2017年大选以来的第一个财政预算。预算在医疗和和教育方面开支很大，但这并不意味着新西兰的医疗和教育会在一夜之间大幅改善！支出卫生部宣布四年内增加32亿预算，其中划拨给区卫生局（DHB）23亿。政府认为这将使我们的医院和医疗服务机构能够随时提供优质医疗服务，并且将意味着有更多资金用于心理健康等服务，并减轻承担过度劳动的工作人员的压力。政府预计这项拨款会让各DHB吸引更多有经验和资质的员工。