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

This land rezoning and plan changes have a less obvious tax implication which all property owners need to be aware of.

Chapman Tripp has recommended a number of improvements to this taxation omnibus bill to modernise tax administration.

Inland Revenue has released an update on proposals to reform the tax treatment of employee share schemes.

The Insolvency Practitioners Bill and Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill are delayed.

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 Bill promotes measures to combat BEPS arrangements and wide-ranging changes to NZ's cross-border investment. rules.

A Chapman Tripp partner responds to Professor Rob Salmond's comments on NZ's tax regime.

The 2015 Budget brought changes to the tax rules for property transactions, introducing the 'bright line test'.

FATCA and CRS/GATCA have been incorporated into New Zealand law in recent changes.

The New Zealand Inland Revenue has released an Officials' Issues Paper on Purchase Price Allocation setting out its proposals ...

Before money is deposited, law firms must ask for information to confirm whether the client is a non-NZ tax resident.

New measures could be included in a BEPS taxation bill to be introduced in late 2017, for enactment by July 2018.

As well as particular issues to review, the Tax Working Group has a broad mandate to look at New Zealand's tax system.

If a trust owns land or income generating assets, it must provide an IRD number when transferring ownership of property.

Two recent announcements in relation to KiwiSaver will be of note for all employers. First, the Government has named the six ‘default providers’ it intends to appoint for KiwiSaver.

Immoveable assets, such as land or anything affixed to land, is governed by the law of the land where it is situated.

The Prime Minister today provided a little more detail on the KiwiSaver changes which will be announced in next week’s budget.

Earlier this year, the Intellectual Property Office of New Zealand (IPONZ) carried out a review of its fees, with a view to providing consistency and transparency across the services it provides.

The New Zealand (NZ) government has now enacted the Taxation (GST Offshore Supplier Registration …) Act 2019 introducing a requirement for offshore companies selling low value imported goods to NZ consumers to register...