Tax articles, resources and media releases

Latest release

Simplifying the taxation of small business in New Zealand

See here for more information on NZICA's think piece on how to simplify taxation for New Zealand's small and micro businesses.

Media releases

The NZICA Tax Team regularly release information to members and the media.

Media releases from the Tax Team

Member information

Voluntary Disclosures: Penny & Hooper: Similar Cases

GST ratio method to partners and shareholder employees

Look through companies questions and answers 

 

 

Chartered Accountants Journal articles

Herd scheme change proposalOctober 2011 (PDF)

Loss limitation rules - the sow's ear
September 2011 (PDF)

Dividends, RWT and closely-held companies
August 2011 (PDF)

Example of Loss QC-LTC transition from Qualifying Companies Course
August 2011 (PDF)

Rating Inland Revenue service - NZICA Tax Management NZ IR Satisfaction Survey
February 2011 (PDF)

Christmas message from Tax - UOMI, RWT and trusts, ACC premium deductibility
December 2010 (PDF)

Dunne on allocation of RWT on interest allocated to beneficiaries
December 2010 (PDF)

Promoter penalties
October 2010 (PDF)

Penny and Hooper - some silver linings
September 2010 (PDF)

Simplifying the taxation of small business in New Zealand
September 2010 (PDF)

Political parties and taxation policy

October 2011 (2011)