HOLIDAY HOMES & GST
Taxpayers who own holiday homes which are rented out should be aware that such rental will not constitute the supply of accommodation... Learn More
EMPLOYEE SHARE SCHEMES – START UP COMPANIES
In May 2017 the Government released an official’s issue paper proposing a deferral mechanism for taxation of employee share schemes (ESS) for... Learn More
FIF – AUSTRALIAN LISTED SHARES EXEMPTION
Effective 01 April 2017 the exemption from FIF rules for Australian listed shares will be simplified. Prior to the amendment of s... Learn More
TAXATION OF DISTRIBUTIONS FROM TRUSTS
Often we are asked to advise on distributions from Trusts. The taxation of distributions depends on the classification of a Trust and... Learn More
Newsletter October 2016
Inside this edition: 1. Income Protection Insurance 2. Gifts of Food & Drinks 3. Taxable Gains – Rezoning Changes 4. Relationship Property... Learn More
Residential Land Withholding Tax RLWT
Residential Land Withholding Tax Our presentation at the Institute of Chartered Accountants of Australia & NZ. (CAANZ)
Newsletter July 2016
Inside this edition: 1. Residential Land Withholding Tax (RLWT) 2. Foreign Trust Review 3. Employee Share Schemes 4. Australia 1. RESIDENTIAL LAND... Learn More
Newsletter April 2016
Inside this edition: GST & Subdivisions of Land R&D – Cashing out R&D Tax Losses Automatic Exchange of Information 1. GST... Learn More
Newsletter March 2016
Inside this edition: Company Tax Residence Bright Line Test – Property Lump Sum Settlement Payments Individual Tax Residence post Diamond Look Through... Learn More
Newsletter July 2015
Roberts and Associates Accountants Newmarket Auckland Inside this edition: Section CB 13 – Significant Expenditure and Land Subdivisions. Tax Depreciation – One... Learn More