INSIDE THIS EDITION Changes to how SMEs pay tax.................1 Holiday pay mishaps.................................2 Compulsory zero-rating of land ...............3 Slammed for gross carelessness ............3 Snippets......................................................4 Review of New Zealand foreign trusts.........4 Creative tax deductions ...............................4 Changes to how SMEs pay tax The Government has recently announced a package of proposed tax changes that intend to reduce compliance costs and make tax simpler for businesses. The package is part of the Inland Revenue’s big picture ‘Making Tax Simpler’ initiative that aims to modernise and simplify the tax system. Whi
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