Publications - Taxation

A recent judgement gives guidance on calculating the corpus of a trust for tax purposes. (PDF 51KB)READ MORE

A recent High Court decision has highlighted the need for parties to all types of sale and purchase agreements to be vigilant regarding the intended versus the actual effect of warranties provided to the other party. (PDF 53KB)READ MORE

The Domestic Reverse Charge mechanism will completely change the way GST is dealt with in respect of large sale and purchase transactions concerning property. (PDF 63KB)READ MORE

The application of the Australian transfer pricing rules to a cross-border related party transaction may provide significant guidance to similar transactions undertaken in New Zealand. READ MORE

A recent Case confirms that the IRD cannot reject a Notice of Response of its own accord. (PDF 58KB)READ MORE

The very different tax treatments of qualifying versus non-qualifying trusts for trusts established prior to 1988 are highlighted by Case Y25. (PDF 51KB)READ MORE

Managing the tax implications of dividend payments is a key issue for companies.READ MORE

...The limited liability partnership is considered an appropriate vehicle to encourage foreign investment into New Zealand. READ MORE