RSM New Zealand
5 February 2019

Charities Act Review - Community meetings

 
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14 December 2018

Trial Balance - Issue 65, December 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 65 - December 2018...
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4 December 2018

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

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。
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22 November 2018

Key person cover

Key person cover – is your business vulnerable?
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19 November 2018

Impact of the Bywater decision

The Bywater Decision and the impact on New Zealand Incorporated Companies
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9 November 2018

Avoid cash flow issues over the holiday period

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6 November 2018

What’s your impact? Trends & Opportunities

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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...
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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。
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4 September 2018

Incorporated Societies & Governance - An Australian Survey

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22 August 2018

What social enterprises in Aotearoa can learn from Māoritanga

As seen on The Spinoff
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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。...
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