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News & Publications

Friday 10 May 2013

Further reforms to tax treatment of land-related lease payments

The Inland Revenue has proposed further reforms to the tax treatment of payments relating to leases and other interests in land. Read on

Article posted by Jarrod Walker, Senior Associate and Harry Cundy, Solicitor | Related topics: Tax

Thursday 28 February 2013

OECD Report on Base Erosion and Profit Shifting

On 12 February 2013 the Organisation for Economic Co-operation and Development (the OECD ) published its first report on the perceived problem of domestic tax base erosion and profit shifting by multi-national enterprises. Read on

Article posted by Graham Murray, Senior Associate and Harry Cundy, Solicitor | Related topics: Tax

Thursday 31 January 2013

Taxation of lease inducement and surrender arrangements – draft legislation before Parliament

In August and September last year we described changes proposed by the Inland Revenue to the taxation of lease inducement and surrender arrangements. Draft legislation containing the proposed reforms was put before Parliament in December. Read on

Article posted by Jarrod Walker, Senior Associate and Jenny Sullivan, Solicitor | Related topics: Tax

Monday 21 January 2013

Significant reforms proposed to the New Zealand thin capitalisation rules

New Zealand's thin capitalisation rules govern the level of interest deductions available to certain foreign controlled New Zealand companies. Read on

Article posted by Joanne Hodge, Partner and Jarrod Walker, Senior Associate | Related topics: Tax

Thursday 6 December 2012

The Qantas decision: Forfeited deposits, promises and GST liabilities

A split decision of the High Court in Australia has held that GST was chargeable on non-refundable air fares retained by Qantas when passengers either cancelled their bookings or didn't show for their flights. Read on

Article posted by Willy Sussman, Partner and Campbell Pentney, Senior Solicitor | Related topics: Tax

Monday 3 December 2012

Proposed reforms to Taxation of foreign superannuation

This article discusses reforms proposed recently by the Government to the taxation of interests held by New Zealand residents in foreign superannuation schemes. Read on

Article posted by Jarrod Walker, Senior Associate | Related topics: Tax

Monday 26 November 2012

The High Court of Australia's decision in Mills and its relevance to New Zealand tax avoidance law

On 14 November the High Court of Australia handed down its decision in Mills v C of T [2012] HCA 51. The High Court found for the taxpayer, overturning a decision in the Full Federal Court. Read on

Article posted by Mathew McKay, Partner and Harry Cundy, Solicitor | Related topics: Tax

Thursday 8 November 2012

Issues paper signals overhaul of specified mineral mining tax rules

A Government paper proposes to reform the tax regime for specified mineral mining, with the main change being the introduction of limitations on claiming upfront deductions for mining costs. Read on

Article posted by Mathew McKay, Partner and Graham Murray, Senior Associate | Related topics: Tax

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