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Articles
IRD Win Tax Dispute Over Employer-provided Accommodation
A recent technical decision summary heeds warning to companies providing accommodation to employees, or those associated with the company.
Julia Johnston
Nov 21, 20242 min read
19
Renovating a Rental? Capital vs Revenue Expenditure
Determining whether expenses are capital or revenue is never easy. IR have released a TDS regarding renovation expenditure for rentals.
Julia Johnston
Jan 30, 20242 min read
131
Tax Consequences of Assisting your Child onto the Property Ladder
“No good deed goes unpunished” is certainly is relevant when it comes to parents assisting their children onto the property ladder
Julia Johnston
Nov 3, 20234 min read
412
Interest Deductibility and New Builds - Does the Draft Legislation Stack Up?
Legislation proposes that investors’ ability to deduct interest in relation to properties acquired before 27 March 2021, will be phased out
Julia Johnston
Sep 27, 20216 min read
18
Limited Guidance on Interest Limitation Rules
The discussion document is comprehensive & addresses a number of areas that will be impacted by the interest limitation & bright-line rules
Julia Johnston
Jun 11, 20217 min read
4
The Family Home Can Still Attract Bright-line Tax
Changes to the bright-line test mean properties acquired and then sold within 5 or 10 years, are taxed on the gain.
Julia Johnston
May 12, 20215 min read
95
The Bright-Line Test and Main Home Exemption – What You Need To Know
The new bright-line test extends the bright-line period to 10 years for any existing property acquired on or after 27 March 2021.
Julia Johnston
Mar 24, 20216 min read
62
Property Investors Hit Hard by Tax Reforms
The Government has announced tax reforms which are attempting to grapple with the housing crisis.
Julia Johnston
Mar 22, 20215 min read
15
IRD Cracking Down on Property Sales and Bright-Line Test
While New Zealand does not have a comprehensive capital gains tax, we do have a tax in relation to property known as the bright-line test.
Julia Johnston
Nov 19, 20203 min read
9
Tax Deductibility and Healthy Homes Standards
Owners of residential rental properties are required to meet certain minimum standards.
Julia Johnston
Sep 4, 20205 min read
67
Is the Sale of Your Property Subject to Tax?
Buying and selling property in New Zealand is common. What is less commonly known are the tax implications of these transactions.
Julia Johnston
Jul 15, 20208 min read
207
You Could Get Caught Out by GST When Buying a Property – Even if You Are Not GST Registered
A lot of clients want to know whether they should register for GST for an upcoming property purchase and claim back the GST, or zero-rate.
Julia Johnston
Jul 28, 20194 min read
21
Fact Sheets
We have prepared a number of fact sheets to help you out with your migrant tax issues and other tax matters.
Tax Advice for Migrants and Returning Kiwis
...an overview of the key tax considerations.
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