The New Zealand government has today announced the final design of its research and development (R&D) tax incentive scheme.

The New Zealand government has enacted legislation bringing in a new tax credit regime as a means of spurring private sector investment in research and development in New Zealand.

The proposed changes will greatly benefit both larger and smaller businesses that are performing research and development activities in New Zealand.

Residency test is broader and encompasses factors such as ties to New Zealand and the regularity of times spent there.

Inland Revenue has released proposals to extend the scope of the thin cap regime and to restrict existing safe harbours.

NZ Inland Revenue recently released an Issues Paper, proposing to broaden the thin capitalisation regime in New Zealand.

In June, the government published a discussion document proposing important reforms to the taxation of partnerships and the codification of some existing practices. The proposals have been released in anticipation of the introduction of a limited partnership regime. Rather than devising new laws which will apply exclusively to limited partnerships, the government has taken the initiative to clarify and modernise the tax treatment of partnerships generally.

Is expenditure incurred in assessing the feasibility of a possible capital project or capital investment deductible?

PIE investment products will be available to foreign investors on a tax-effective basis under a Supplementary Order Paper (SOP) introduced by the Government yesterday (5 April 2011).

The government is seeking input on its proposed 12.5% tax credit for new research and development.

The Limited Partnerships Bill was recently introduced into Parliament and has now been referred to the Commerce Committee. Public submissions close on 5 October.

Tax authorities sometimes try to promote the idea that companies must pay their "fair share" of taxes.

This article sets out some of the key steps to starting your own small business in New Zealand.

From 1 April 2026, private, unlisted firms may opt into a tax deferral regime so employees pay tax only at liquidity events.

The much awaited Limited Partnerships Bill was released last month, along with a ‘Commentary on Parts 5 and 6 of the Bill associated tax changes’.

The New Zealand Government has released its much awaited discussion document entitled Business Tax Review. Readers of the discussion document may feel somewhat deflated – the hope was for a document containing proposals for reform that would be of benefit to businesses across the country, however, the reality is a document that contains very little in terms of details of proposed reforms and certainly contains nothing new.

Discusses taxation and GST in NZ business practice.

Tax is a top issue this campaign, featuring strongly in the leadership debates, and is a major point of difference.

The Tax Working Group's interim report discusses its review of the structure, fairness and balance of the NZ tax system.