Articles

Interest Deductibility and New Builds - Does the Draft Legislation Stack Up?

Julia Johnston

Sep 28, 20216 min read

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

Limited Guidance on Interest Limitation Rules

Julia Johnston

Jun 11, 20217 min read

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

The Family Home Can Still Attract Bright-line Tax

Julia Johnston

May 12, 20215 min read

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.

New Requirements for Purchase Price Allocation from 1 July 2021

Julia Johnston

Apr 16, 20212 min read

New Requirements for Purchase Price Allocation from 1 July 2021

If you are planning to buy or sell a business this year, you need to be aware of the new purchase price allocation rules.

The Bright-Line Test and Main Home Exemption – What You Need To Know

Julia Johnston

Mar 24, 20216 min read

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.

Property Investors Hit Hard by Tax Reforms

Julia Johnston

Mar 23, 20215 min read

Property Investors Hit Hard by Tax Reforms

The Government has announced tax reforms which are attempting to grapple with the housing crisis.

IRD Cracking Down on Property Sales and Bright-Line Test

Julia Johnston

Nov 20, 20203 min read

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.

Tax Deductibility and Healthy Homes Standards

Julia Johnston

Sep 4, 20205 min read

Tax Deductibility and Healthy Homes Standards

Owners of residential rental properties are required to meet certain minimum standards.

Is the Sale of Your Property Subject to Tax?

Julia Johnston

Jul 15, 20208 min read

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.

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Tax Advice for Migrants and Returning Kiwis

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