The Tax Group's newsletter provides insight into topical tax issues. Articles that the Tax Group has prepared for the New Zealand Law Journal are also republished on our website.
Stuart Hutchinson, Raymond Yee and Nick Bland discuss proposals to enhance tax incentives for charitable giving and the tax treatment of charities' investments. They also provide a timely reminder regarding registration under the Charities Act 2005. From 1 July 2008 charitable entities must be registered under that Act to benefit from income tax and gift duty exemptions. > Read More> View PDF
A local authority, though operating for the benefit of the public within its district, is not itself a charitable entity. However, local authorities are involved with charities in a variety of ways. Stuart Hutchinson, Jonathan Salter and Nick Bland highlight the consequent implications of the Charities Act 2005 for local authorities. > Read More> View PDF
Emissions Trading Tax Issues Government released a paper on 24 September 2007, to address New Zealand Emissions Trading Scheme (NZETS) tax issues (Footnote 1). Appropriate tax treatment of NZ Units is important to ensure that the policy rationale underlying the design of the NZETS, in particular the policy reasons underlying the free allocation of NZ Units, are not subverted. > Read More> View PDF
Tax Update - October 2006 Oct 2006 The Charities Act 2005 (Act) has established a new Charities Commission (Commission) and
provides for the registration of charitable entities with the Commission as a prerequisite for
income tax and gift duty exemptions. > View PDF
Tax Update - March 2006 Mar 2006 Barney Cumberland and Nicholas Bland, Simpson Grierson, discuss "extreme salary sacrifice" and the Canadian GAAP
> View PDF
Tax Update - February 2005 Feb 2005 Jan James and Paul Windeatt on "imputation credit shopping", the Stobo Report and disclosure requirements on foreign trusts > View PDF
