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As New Zealand looks to successfully navigate the new reality in the wake of COVID-19, many of our business, economic, societal and environmental frameworks continue to require a broad rethink.
The Government has announced proposals in respect of the taxation of employee share schemes in New Zealand. The proposals are designed to align the tax treatment of employee share scheme incentives with cash-bonus payments. The new proposals consider changes to the tax treatment of conditional...
The Taxation (Annual Rates for 2016-17, Closely Held Companies, and Remedial Matters) Bill was introduced on 2 May 2016. The Bill is vast (approaching 150 pages with over 200 pages for associated commentary) and in our view offers many pragmatic, sensible improvements to a number of policy...
The Government has today announced a package of proposals to simplify business tax and reduce compliance costs especially for small businesses which make up approximately 97% of all businesses in