Barney Cumberland Simpson Grierson
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New Zealand - April 11 2013
As a new tax year begins, we thought it timely to briefly survey recent and impending tax changes of particular interest to businesses. Many of these…
New Zealand - March 15 2013
The Government has introduced legislation to expand the reach of the fringe benefit tax (FBT) regime to apply to more car parks provided to employees…
New Zealand - February 19 2013
The "inbound" thin capitalisation rules, introduced in 1997, effectively restrict the extent to which foreign shareholders fund their New Zealand…
New Zealand - December 12 2012
In a recent draft standard practice statement, IRD set out its views on the responsibilities of businesses opting to use electronic systems, such as Cloud computing systems, to store their business records.
New Zealand - October 10 2012
The Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Bill (Bill), introduced to Parliament on 13 September, contains a number of proposed, business-friendly, GST changes, which we welcome.