Tax

May 2013

FYI

FYIs are articles that consider current issues, law changes and significant court decisions. To suggest a topic for a future FYI, please click on the 'Suggest an FYI' page on the left hand navigation bar. To receive FYIs via email on your choice of topic, please click on 'register to receive our publications' at the end of this page.

FYI: Tax Law – Taking stock: What's happening in tax?

11 Apr 2013

As a new tax year begins, we thought it timely to briefly survey recent and impending tax changes of particular interest to businesses. Many of these have been discussed in more detail in earlier FYIs, as noted below...

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FYI: Tax Law – Hit the Road, Jack: FBT and Car Parks

15 Mar 2013

The Government has introduced legislation to expand the reach of the fringe benefit tax (FBT) regime to apply to more car parks provided to employees...

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FYI: Tax – Proposals to tighten interest deductions for foreign-owned businesses in New Zealand

19 Feb 2013

The "inbound" thin capitalisation rules, introduced in 1997, effectively restrict the extent to which foreign shareholders fund their New Zealand operations with debt, whether related-party or third-party (bank) debt, rather than shareholder equity...

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