Carry Back of Tax Losses
Ordinarily, if a taxpayer incurs a tax loss within a particular year, they are able to carry that loss forward and offset…
GST Issues Paper
On 24 February, Inland Revenue released an Officials’ Issues Paper seeking feedback on various GST issues. A long-standing rule that has proved…
Emerging from Covid-19
As New Zealand moves down the COVID-19 alert levels businesses face a long transition period from the unknown to the ‘new normal’….
The Future is Now
As we enter a new decade, it is fascinating to reflect on the vast array of technological change we have seen in…
Tax: A brief History
Tax is often quoted as being unfair. However, a review of taxes from historic periods can highlight how ‘sensible’ our current system…