Newsroom

18 September 2018

Trial Balance - Issue 64, September 2018

Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting. The Trial Balance is published quarterly in March, June, September and December Issue 64 - September 2018...

10 September 2018

新西兰反洗钱法对会计师的要求 (Anti-Money Laundering)

新西兰在2013年通过了一项反洗钱法案：Anti-Money Laundering & Countering financing of Terrorism Act 2009, 这项法律已经在新西兰所有金融机构实施五年了。新西兰政府的目的是为了防止自己相对开放的金融市场，以及相对缺乏严格的外汇管制制度，会被不法分子利用变成全球洗钱的链条国家。

4 September 2018

Incorporated Societies & Governance - An Australian Survey

22 August 2018

What social enterprises in Aotearoa can learn from Māoritanga

As seen on The Spinoff

2 August 2018

土地交易的资本收益 - 免税或应纳税？(Capital gains on land transactions – tax free or taxable?)

新西兰房地产市场，特别是在奥克兰地区，在过去几年持续增长。而房产投资亦是最受青睐的资产，因为它普遍会随着时间的推移而升值，同时新西兰也没有全面的资本增值税。然而，一般人普遍误解为因新西兰没有资本增值税，因此出售房产所获得的任何收益都不需纳税。值得注意的是，尽管新西兰没有资本增值税，但仍有土地条款可以导致土地交易中所获得的收益需要纳税（将房产分类为“收入账户”而不是资本账户）。从所得税的角度来看，如果土地交易满足了2007年所得税法的分则CB中的任何土地条款，那土地交易所得的收益就需纳税。...

30 July 2018

Capital gains on land transactions – tax free or taxable?

30 July 2018

Codes of Ethics & Codes of Conduct

We appreciate we have probably run the risk of losing most readers at the title, such are the excitement levels normally generated by Codes of Ethics or Codes of Conduct. But bear with us!

24 July 2018

The AML affect

Anti-money laundering regulations now in force and changes are beginning to happen. So, how will AML affect you?

23 July 2018

Five reasons not to set up an NFP

As seen in Acuity Magazine.

11 July 2018

True To Label

3 July 2018

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

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。

26 June 2018

Upcoming Changes to Employment Legislation

At the start of 2018 the new Government announced the rolling introduction of changes to employment law here in New Zealand. The announcement drew mixed responses from employers and employees.

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