Previous issues - Tax Tips 2009

Tax Tips 14/2009
Options for corporate tax reform; Westpac Banking Corporation v CIR; Guides to new tax rules; SME tax compliance; Employee share schemes – Australia

Tax Tips 13/2009
Taxing capital gains; Tax policy vision; July 2008 Bill – enacted; Deductibility of mortgage break fees;

Tax Tips 12/2009
Losses and transfer pricing; AIL and bonds; July 2008 Tax Bill – passed; Mutual recognition of imputation credits; Singapore / New Zealand DTA

Tax Tips 11/2009
Tax Working Group; 2008 Tax Bill update; Changes to binding rulings; Meaning of ‘building'; Inbound tourism - GST; Tax information exchange agreements.

Tax Tips 10/2009
New tax bill; Profit distribution plans; IRD’s compliance management programme; New interest rates; Growth in tax debt; Retirement savings portability; Employee share schemes – Australia; US/NZ DTA; Mileage rate for business

Tax Tips 9/2009
A new Australia / NZ Double Tax Agreement was signed in Paris on 27 June 2009. The new treaty replaces the existing 1995 treaty. The treaty represents a significant step in trans-Tasman relationships.

Tax Tips Special 8/2009
The Finance and Expenditure Select Committee (FEC) has reported back to Parliament on the Taxation (International Taxation, Life Insurance, and Remedial Matters) Bill introduced in July 2008.

Tax Tips 7/2009
IRD's compliance management programme; Budget tax measures; Oil and gas exploration

Tax Tips 6/2009
OECD report on New Zealand; New international exposure draft on income tax; Profit distribution plans; GST and feasibility studies for 'start-ups'; Student loans

Tax Tips 5/2009
R&D - the moving target; Employee equity plans; 38% RWT rate; Tranz Rail insider trading: Tax treatment of compensation; Australia / NZ tax treaty; NZ-Bermuda information exchange; Fringe benefits provided by charities; Tax Facts & Figures

Tax Tips 4/ 2009
Salaries in family companies; Tax policy work programme; Meeting tax obligations; Transfer pricing update

Tax Tips 3/2009
Progress and contents of new tax bill; PwC’s submissions on the July 2008 tax bill; Accrual expenditure; GST: Recovery of legal costs incurred by trustees; GST: Retirement villages; Finance company workout agreements; Provisional tax – GST ratio method

Tax Tips 2/2009
The IRD has stepped up its review of taxpayers' transfer pricing compliance.

Tax Tips Special 1/2009
Tax package for businesses: Provisional tax; Use-of-money interest; GST; FBT; PAYE; Legal expenditure; Other changes