GST on Land – Holdaway v Ellwood
It is common for disagreements to arise between taxpayers and Inland Revenue on the GST treatment of land transactions, but less common…
US Tax Rules
You may think New Zealand’s tax rules are difficult to follow. The following unusual, yet permitted deductions in the US may change…
New Provisional Taxpayers Beware
Changes to the provisional tax regime, effective from the 2018 tax year, have generally been well received by taxpayers. Prior to the…
Finicky Bothersome Tiresome (FBT)
Fringe Benefit Tax (FBT) on privately used vehicles is neither new nor rare. However, errors in FBT calculations are common due to…
Residential Bright Line
The Income Tax Act 2007 has long contained provisions to tax the sale of property (or other assets) acquired with the intention of…