Tax Tips Previous Issues 2007

Tax Tips 20 / 2007
Tax Bill passed; Redundancy payments; Compliance cost proposals; Global tax survey; Entertainment expenses; Buying and selling shares - the King case; Limited Partnerships Bill; International tax rules review: foreign dividends and transitional issues; Climate change; New Zealand / Austria DTA; Facts on Tax Seminars

Tax Tips 19 / 2007
Relocation costs and meal allowances; Honoraria and reimbursement payments to volunteers; Payroll giving; Petroleum mining rules; NZ / UK DTA; Trans-Tasman company reporting

Tax Tips 18 / 2007
Tax Bill reported back: KiwiSaver; R&D tax credits; Charitable giving; Penalties; Corporate tax rate change; IFRS; PIE amendments; GST amendments; Other amendments; Finance leases

Tax Tips 17 / 2007
Tax policy work programme; Relocation costs and meal allowances; R&D tax credits: accounting treatment; Transfer of depreciable property between associated persons; Improving the law of trusts; Changes to UK residence & domicile rules; Rewrite Bill passed; DTA with Czech Republic

Tax Tips 16 / 2007
Active income exemption for CFCs; PIE rules and trusts; R&D tax credits: software development; Overseas leases

Tax Tips 15 / 2007
New provisional tax rules; Emissions trading; Charities Commission registration; R&D tax credits: ineligible expenditure;Deferral of IFRS for small entities;Changes to Australian thin capitalisation rules

Tax Tips 14 / 2007
R & D tax credits: eligible expenditure; KiwiSaver amendments; New FIF rules: transitional provisions; Loophole in PIE rules closed; FBT rate

Tax Tips 13 / 2007
GST avoidance; R&D tax credits: 'systematic, investigative & experimental' activities; KiwiSaver amendments; ATO's compliance programme; Tax Tips distribution

Tax Tips 12 / 2007
Limited partnerships; Scope of the new tax rules; Flow through tax treatment; Transactions between partners; Entry and exit of partners and changes to partnership interests; Dissolution of a partnership; Limitation of limited partners’ tax losses; General partner liable if limited partner an absentee; Record keeping and filing requirements; Transitional issues

Tax Tips 11 / 2007
GST invoices; GST & retirement villages; R&D tax credits – definition of eligible activities; Tax rewrite bill reported back; FIF rate of return

Tax Tips 10 / 2007
GST avoidance; R&D tax credits - definition; Financial reporting & filing rules; KiwiSaver amendment

Tax Tips 9 / 2007
Avoida nce: the 'Trinity' case; Countdown to KiwiSaver; R&D tax credits - outsourced expenditure; Overseas leases; Compliance costs for SMEs; Tax Treaty with Mexico

Tax Tips 8 / 2007
R&D tax credits - eligibility criteria; KiwiSaver - employer compliance; FBT interest rate

Tax Tips 7 / 2007
New tax bills; The 'new' KiwiSaver; Corporate tax rate change; R&D tax credits; Better incentives for charitable giving; Penalties

Tax Tips 6 / 2007
Australian Federal Budget; Employee relocation costs; KiwiSaver & tax incentives; Feasibility expenditure; GST on subsidies and grants; PwC indirect tax news;

Tax Tips 5 / 2007
Countdown to KiwiSaver; Reimbursement for the private use of a motor vehicle; Tax Facts & Figures

Tax Tips 4 / 2007
Associated persons; KiwiSaver; Tax Facts and Figures 2006/2007

Tax Tips 3 / 2007
Offshore portfolio investment rules; IFRS; Foreign currency financial arrangements; Financial reporting and filing rules; GST due dates

Tax Tips 2 / 2007
Offshore portfolio investment changes; Depreciation of residential rental properties; GST due dates; When tax payments received in time; Tax reform timetable; Minor beneficiary rule; Life insurance tax reform; Student loan bill reported back; Netherlands Antilles information exchange agreement;

Tax Tips 1 / 2007
Reform of international tax rules; Tax reform timetable; Employee relocation costs; UOMI rates to rise; Recovery of GST in the finance industry; PwC indirect tax news;