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Private Client: Year in Review 2024

12/12/2024

Our Private Client Year in Review covers all the key developments in this space over the last 12 months.

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Publication

Tax rules applying to limited partnerships - Russell McVeagh submissions on Inland Revenue guidance

23/05/2024

The Russell McVeagh Tax team has provided submissions on Inland Revenue's recent draft Interpretation Statement regarding the income tax rules applying to general partnerships and limited partnerships (IRD Statement). In this update we outline the main points of the submission.

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Publication

Chambers and Partners Corporate Tax Guide 2024 - New Zealand

14/05/2024

The Chambers and Partners Corporate Tax 2024 guide features over 37 jurisdictions. This guide provides the latest legal information on types of business entities, special incentives, consolidated tax grouping, individual and corporate tax rates, withholding taxes, tax treaties, transfer pricing, anti-avoidance, audit cycles, and base erosion and profit shifting (BEPS).

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Publication

Trustee tax rate increase highlights continuing tax avoidance uncertainty

28/02/2024

The New Zealand income tax rate applicable to trustee income is expected to increase from 33% to 39% with effect from 1 April this year. This will align the trustee tax rate with the highest tax rate for individuals.

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Publication

GST on directors' fees - further Inland Revenue guidance regarding use of personal services company

26/06/2023

In February, Inland Revenue published an update to its guidance regarding the GST treatment of directors' fees. Further draft guidance has now been provided on the GST position of a director or board member who provides their services through a personal services company.

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Publication

Build-to-Rent: an emerging asset class in New Zealand

11/04/2023

Parliament enacted the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Act 2023 (Tax Amendment Act) on 31 March 2023, establishing build-to-rent (BTR) as a specific and recognised asset class in the New Zealand real estate market.

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Publication

GST on Directors' fees - Inland Revenue issues new public guidance

13/03/2023

Inland Revenue has recently updated its published guidance regarding the GST treatment of directors' fees. The updated guidance applies from 1 April 2023 and will be relevant for both professional directors and companies that regularly pay directors a fee that is a GST inclusive amount.

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Publication

New Zealand launches OECD “Pillar Two” consultation

8/08/2022

Many will be aware of the ongoing OECD proposals aimed at reducing incentives for aggressive international tax planning by multinational enterprises and harmful tax competition between jurisdictions.

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