February 10, 2016


Inside this  edition


Employer provided carparks. 1

Changes to the IRD’s administration system.. 2

Structuring – to put your eggs in different baskets or not?  2

Student loans – sharing with Australia. 3

Snippets. 4

Australia shames non-tax paying firms................... 4


February 10, 2016




Relief for ‘non-residents’


Inland Revenue (IRD) is likely to soften its position on how it determines if a taxpayer is a New Zealand resident as a result of a recent Court of Appeal decision.


Broadly, a person is a NZ tax resident if they are either in NZ for more t...

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