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March 2018

Provisional Tax and Use of Money Interest Changes

Recent changes to the use of money interest regime are very beneficial to taxpayers and provide planning opportunities.


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Year End – March Reminders

As 31 March fast approaches, we identify some year end planning opportunities and reminders.


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LTC Quirks

Seven years after the introduction of the LTC regime, it is still throwing up some curly and unexpected outcomes.


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Inland Revenue Unfettered? – A Green Light From CAANZ?

The role of the CAANZ tax unit is critical in holding IRD to account in terms of tax policy and legislation.  They are the voice for the average practitioner and ensure our interests are not ignored.  It is therefore concerning to learn of CAANZs "organisational realignment".


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