Podcasts by The Week In Tax

The Week In Tax

Tax changes how business and people live and work. Each week we discuss tax news and how it affects you. Tax is an important policy lever for Government and cross-border tax for global corporations is an issue for Tax and Fairness.

Further podcasts by The Week In Tax

Podcast on the topic Wirtschaft

All episodes

The Week In Tax
Deductibility of Covid-19 expenditure, future of tax administration, the tax perils of migrating from 2022-02-17T19:07:52

Inland Revenue guidance on the deductibility for income tax purposes of costs incurred due to COVID-19,

Inland Revenue releases an issues paper on the future of tax administration in a di...

Listen
The Week In Tax
PAYE for non-resident employers, calculating foreign tax credits & more on social insurance from 2022-02-10T18:51:32

Inland Revenue operational statement on how PAYE applies in cross-border employment situations;

How to calculate foreign tax credits; and

Could the proposed Social Insurance sch...

Listen
The Week In Tax
Proposed income insurance scheme, IRD's initial view on the new 39% tax rate & more from 2022-02-03T19:44:54

A look at the Government’s proposed income insurance scheme

Inland Revenue’s initial view on the impact of the new 39% tax rate

The OECD’s latest economic commentary on New Zealand

Listen
The Week In Tax
A look ahead at the coming year in tax, Omicron, international tax & what next for IRD from 2022-01-27T18:59:40

Now Omicron is here what support is available?

What next for international tax reform?

After Business Transformation what next for Inland Revenue and the future of tax administrat...

Listen
The Week In Tax
Half Year Economic Update, Covid-19 update & looking back at the big tax stories of 2021 from 2021-12-16T18:18:23

The final podcast for the year discusses the latest Half Year Economic Update, Inland Revenue's latest Covid-19 update and then looks back at the biggest tax stories in 2021 - the OECD/G20 agreemen...

Listen
The Week In Tax
Chinese tax authority assists tax evasion case, OECD tax revenue in 2020 & more from 2021-12-09T19:51:41

Inland Revenue enlists the help of the Chinese Tax Authorities in a tax evasion case;

OECD report reveals the impact of COVID-19 on tax revenue

Inland Revenue turns off its old ...

Listen
The Week In Tax
Latest Covid-19 developments, Christopher Luxon & taxing property, Charities & Donees in spotlight from 2021-12-02T19:54:07

Latest Covid-19 developments

How Christopher Luxon's property portfolio is representative of the taxation of property debate

Inland Revenue releases draft statement on charities ...

Listen
The Week In Tax
The changing international tax scene with Professor Craig Elliffe from 2021-11-25T18:29:21

My guest this week is Professor of Law Craig Elliffe of the University of Auckland. We discuss the huge changes to international taxation announced in late October and what they might mean for New ...

Listen
The Week In Tax
Improving the quality of tax legislation, concerns about increased powers of tax authorities & more from 2021-11-18T19:56:07

What Inland Revenue needs to do to improve the quality of tax legislation

Growing concerns about potential for misuse of new investigative powers for tax authorities

Time for a su...

Listen
The Week In Tax
The law of unintended consequences special tax edition from 2021-11-11T19:23:22

Tax and the law of unintended consequences - how perfectly rational decisions over appointment of a trustee or helping children purchase a house can have some very severe and unintended tax consequ...

Listen
The Week In Tax
New trust reporting requirements, a concerning Australian tax case & taxing ACC arrears from 2021-11-04T19:59:51

This week we focus on trusts in particular the new reporting requirements for trust and a concerning court decision from Australia.

We also review a harsh but not unexpected decision from...

Listen
The Week In Tax
Latest Covid-19 announcements, & a review of Inland Revenue's 2021 Annual Report from 2021-10-28T20:04:40

This week the latest Covid-19 updates

Extra time to file 30th September GST returns

A review of Inland Revenue’s June 2021 annual report

Listen
The Week In Tax
New bright-line test rollover relief proposals, IRD high-wealth individuals research project from 2021-10-21T09:29:09

A closer look at the new bright-line test rollover relief provisions

Inland Revenue launches a new research project into high-wealth individuals

Feedback from last week's podcast

Listen
The Week In Tax
International tax agreement and Professor Lisa Marriott on IRD's debt management from 2021-10-14T10:09:12

A first look at the new international tax agreement & its implications for New Zealand

Professor Lisa Marriott and I pore over Inland Revenue's debt management, its fairness & efficiency &...

Listen
The Week In Tax
Bright-line rollover relief, land tax implications of changes of ownership & more from 2021-10-07T18:50:07

A look at the bright-line test rollover relief included in last week's land tax proposals

Inland Revenue releases consultation on implications of land sales and changes of co-ownership and...

Listen
The Week In Tax
First look at the draft legislation for the interest limitation rules from 2021-09-30T20:27:30

Draft interest limitation legislation including 20 year new build exemption, interest deductions on taxable disposals and the view of the Ministry of Housing and Urban Development

Listen
The Week In Tax
IFAC report surveying public trust in G20 tax systems, FEC inquiry on cryptocurrencies & more from 2021-09-23T10:34:33

This week, a new report finds strong support for using tax to support the post Covid-19 recovery.

A look at the submissions to the Finance and Expenditure Committee's Inquiry into crypto ...

Listen
The Week In Tax
Latest lockdown developments, NZ Super Fund's $2.3 billion tax bill, funding NZ Super from 2021-09-17T00:01:03

Latest Lockdown developments including third round of wage subsidy and second Resurgence Support Payment

NZ Super Fund pays $2.3 billion in tax on record $15 billion return

Using ...

Listen
The Week In Tax
New tax bill revises cryptasset tax treatment, Treasury's long term forecasting from 2021-09-09T20:04:25

The Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Bill clarifies the GST treatment of cryptoassets,

Latest Lockdown developments

Treasury’s draft Long-term fis...

Listen
The Week In Tax
Latest Lockdown developments, more Inland Revenue advice on allowances from 2021-09-02T21:20:34

This week, latest lockdown developments,

Inland Revenue issues new determination on allowances & on home office expenditure

Could a tax forgiveness programme help SMEs hit by Cov...

Listen
The Week In Tax
Lockdown latest, Provisional tax & GST payments, beware distributions to overseas beneficiaries from 2021-08-26T21:11:40

This week,the latest lockdown developments,

What to do if you can't pay provisional tax or GST

The perils of making payments to overseas beneficiaries

Reflections on t...

Listen
The Week In Tax
Back in lockdown - what support is available? from 2021-08-19T21:10:18

What Government support is available for businesses & self-employed affected by the lockdown?

What is the tax treatment of allowances for employees required to work from home?

Listen
The Week In Tax
Tax implications of clean car discount scheme, IRD audit activity, latest Corporate Statistics from 2021-08-12T20:33:35

Inland Revenue guidance on the tax implications of the Clean Car Discount

Latest on Inland Revenue’s audit activity

Insights from the OECD’s latest report on Corporate Tax Statistics

Listen
The Week In Tax
Working from home allowances, greater scrutiny of crypto-assets & criticism of Govt's tax policy from 2021-07-29T20:29:45

Time for a more generous approach to working from home allowances

Tax agencies stepping up scrutiny of crypto-assets

Former Treasury Chief Economist takes a swing at the Governmen...

Listen
The Week In Tax
Beware the financial arrangements regime, latest on interest limitation proposals & time for a FER from 2021-07-22T20:53:29

Beware the great unknown of NZ tax - the financial arrangements regime

Not many happy about the interest limitation proposals

Time for a new approach - the fair economic return

Listen
The Week In Tax
Cryptoassets under the spotlight in Australia & New Zealand, deductibility of meal expenses from 2021-07-15T20:47:09

Parliament's Finance & Expenditure Committee launches inquiry into cryptoassets, tax treatment of forks & hard drops

Deductibility of meal expenses of self-employed

Inland Revenu...

Listen
The Week In Tax
Unintended consequences of interest limitation rules, FBT on twin-cab utes, deemed dividends from 2021-07-08T20:19:30

The unintended consequences of the interest limitation proposals

A coming clampdown on the fringe benefit tax rules around twin cab utes

Inland Revenue updates its advice on non-...

Listen
The Week In Tax
Interest limitation proposals for taxable sales, international agreement on global taxation & more from 2021-07-01T20:30:59

How the interest limitation rules will apply to taxable sales of property

Interpretation statement on income tax & GST treatment of businesses disrupted by the COVID-19 pandemic

G...

Listen
The Week In Tax
What is a new build? Fighting Tax Crime & new purchase price allocation rules from 2021-06-24T20:47:08

A look at the interest limitation rules and the proposed "new build" exemption

The OECD's latest Fighting Tax Crime, how does Inland Revenue measure up

The new purchase price al...

Listen
The Week In Tax
G7 agreement on international tax, Climate Change Commission, FBT & work related vehicles from 2021-06-17T20:29:21

A look at the G7’s agreement for a minimum corporate tax rate of 15%,

The role of tax in the Climate Change Commission’s final advice to the Government

FBT and what is a work rel...

Listen
The Week In Tax
First look at detailed interest limitation rule and additional bright-line rules from 2021-06-10T20:49:13

An overview of the Government's discussion document on the Design of the interest limitation rule and additional bright-line rules

Listen
The Week In Tax
What's going on at Inland Revenue? Google NZ's 2020 results & bright-line tes from 2021-06-03T20:28:56

An Employment Court case reveals Inland Revenue's extensive use of contractors

Google taking the Government for a ride?

And a warning about the new bright-line test

Listen
The Week In Tax
Google's tax practices under fire from the Minister of Revenue, taxation of ACC lump sums & more from 2021-05-27T20:05:32

This week the Minister of Revenue is not happy with Google

How many ACC lump sums may be over-taxed

Inland Revenue updates the square metre rate for home offices

Listen
The Week In Tax
Budget 2021 Special from 2021-05-20T02:24:29

A look at the tax measures in the 2021 Budget including the proposal to hypothecate future sales of emission trading units, a possible social unemployment insurance and Inland Revenue reduces fund...

Listen
The Week In Tax
The Australian Budget, tax rates & brightline gains & a minimum corporate tax rate from 2021-05-13T20:28:45

This week, a look at Tuesday's Australian budget, the fairness of taxing gains at 39% and progress on an international minimum tax rate

Listen
The Week In Tax
Rethinking the taxation of property, IRD releases latest crypto advice & IRD audit activity from 2021-05-06T10:54:17

Time to rethink how we tax residential investment properties?

Latest Inland Revenue consultation on taxation of cryptoassets

A snapshot of Inland Revenue's audit activity in past...

Listen
The Week In Tax
Week in tax with John Cantin discussing the tax policy behind the recent property tax changes from 2021-04-29T19:58:45

An in-depth discussion with John Cantin of KPMG about the tax policy implications of the recent property tax changes and for the Generic Tax Policy Process

Listen
The Week In Tax
IRD launches construction industry campaign, unfair taxation of ACC lump sums & Earth Day from 2021-04-22T19:53

Inland Revenue launches a construction industry education campaign.

The continuing unfair tax treatment of lump sum payments

OECD data around the use of tax and Earth Day

Listen
The Week In Tax
Crypto-assets under the spotlight, 10 years of GST compulsory zero-rating, trustees & Australian tax from 2021-04-15T20:31:16

OECD and a common reporting standard for cryptoassets

Lessons from 10 years of compulsory zero-rating and land transactions

A warning about trustees moving to Australia

Listen
The Week In Tax
Small Business Tax issues, managing FBT & international tax developments from 2021-04-08T20:43:28

Small Businesses and tax compliance, PAYE for employees of overseas companies

Managing fringe benefit tax

A global minimum corporate tax rate?

Listen
The Week In Tax
More on the shock property tax changes, reflections on the future of tax from 2021-03-25T21:04:44

A closer look at the Government's shock property tax announcements

Four questions on the future of tax

Listen
The Week In Tax
Week in Tax Special on property taxation changes from 2021-03-22T21:37:05

First look at extension of bright-line test to 10 years and restriction of interest deductions for residential property investors

Listen
The Week In Tax
IRD warns real estate agents, the IMF on the housing market & more year end planning from 2021-03-18T19:32:04

Inland Revenue fires a warning shot at real estate agents over claiming excessive deductions

The International Monetary Fund wades into the housing debate

Year end issues around o...

Listen
The Week In Tax
Loss continuity & loss carryback rules, review of working for families & pre year end planning from 2021-03-11T19:04:18

Business loss continuity test & tax loss carry back

A review of working for families is underway and how abatement levels impact beneficiaries

Pre 31st March tax planning tips

Listen
The Week In Tax
New business loss continuity rule, hopes rise for a global deal on digital tax & the UK Budget from 2021-03-04T19:57:04

Government announces a new business loss continuity rule

US drops 'safe harbour' demand as progress made on new international tax framework

UK Budget has inheritance tax & capital...

Listen
The Week In Tax
Notes from the IFA conference, covid resurgence support payments & distribution of wealth from 2021-02-25T19:50:01

Observations on the International Fiscal Association conference

Covid Resurgence Support Payments applications go live

Inland Revenue/Treasury analysis of wealth in New Zealand c...

Listen
The Week In Tax
Covid Resurgence Support Payment, Facebook & a DST, year end planning from 2021-02-18T19:13:48

An overview of the new Covid Resurgence Support Payment

What could be the implications of Facebook’s actions in Australia

Pre-31st March year end tax planning

Listen
The Week In Tax
More on IRD's business transformation programme, taxing property & new anti-avoidance interpretation from 2021-02-11T19:44:36

This week more on the state of Inland Revenue’s Business Transformation programme,

Grant Robertson's warning to property speculators

Inland Revenue’s latest view on tax avoidance.

Listen
The Week In Tax
Tax implications of the Climate Change Commission's advice, the OECD on international tax from 2021-02-04T19:36:52

A look at the potential tax implications of the Climate Change Commission’s first draft advice to the Government

The latest from the OECD on international tax

Inland Revenue's ta...

Listen
The Week In Tax
What's ahead in the tax world in 2021: taxing capital, the environment & Inland Revenue from 2021-01-21T19:32:15

A look ahead at the expected big tax themes in the coming year

The arguments for taxing property, a wealth tax, what might Joe Biden's presidency mean for international & environmental tax...

Listen
The Week In Tax
The big tax stories of 2020; Covid-19, taxing capital gains and Inland Revenue's performance from 2020-12-13T00:02:02

A look back at the biggest tax stories of 2020:

The response to Covid-19, the ongoing debate about taxing capital, Inland Revenue's response and how well is its Business Transformation pro...

Listen
The Week In Tax
Rod Spicer of Insurance on how audit insurance can help dealing with Inland Revenue enquiries from 2020-12-03T19:17:57

Rod Spicer the associate director of claims and underwriting at Accountancy Insurance discusses how to use insurance to manage dealing with Inland Revenue and what investigation trends they are seeing

Listen
The Week In Tax
Week in Tax Special - Taxation (Income Tax Rate and Other Amendments) Bill from 2020-12-02T06:00:42

A first look at the tax bill increasing the top tax rate to 39%

Includes new information gathering powers for Inland Revenue

Problem of over taxation of lump sum payments

Listen
The Week In Tax
New Minister of Revenue on digital services taxes, could the bright-line test be extended? from 2020-11-26T20:05:58

The new Minister of Revenue's first speech set out the Government's tax objectives including a possible digital services tax

Could the bright-line test be extended? And watch out for exist...

Listen
The Week In Tax
IRD reminder on bright-line test, responds to a previous podcast & more on the wealth tax debate from 2020-11-19T19:44:34

This week Inland Revenue reminds tax agents about the bright-line test,
it responds to comments in a previous podcast about Business Transformation and the wealth tax debate continues

Listen
The Week In Tax
What's in IRD's briefing for its new Minister & the small business cashflow scheme is extended from 2020-11-12T19:50:15

What will be in Inland Revenue's Briefing to Incoming Minister? The challenges ahead for the new Minister of Revenue.

The small business cashflow scheme is extended

Should people ...

Listen
The Week In Tax
A closer look at Inland Revenue's Business Transformation programme from 2020-11-05T20:26:40

This week Andrea Black (ex Inland Revenue and Treasury and former independent advisor to the Tax Working Group) and I take a closer look at the impact for Inland Revenue of its Business Transformat...

Listen
The Week In Tax
IRD & Common Reporting Standards, consequences of not keeping records & tax debt tipping point from 2020-10-29T19:38:36

Inland Revenue is contacting people about information received under Common Reporting Standards

Company is put into liquidation for not having adequate accounting records

Inland R...

Listen
The Week In Tax
What will Labour do in tax, a role for green taxes, problems at Inland Revenue? from 2020-10-22T19:41:10

After the election what next in tax for the Labour Government? Who will be the Minister of Revenue?

A future role for green taxes

Problems with Inland Revenue's online functions

Listen
The Week In Tax
The challenges of taxing the digital economy and a new lover tax? from 2020-10-16T04:40:32

The potential impact of the United States House of Representatives Judiciary Committee's Subcommittee on Antitrust, Commercial, and Administrative Law’s report on competition in digital markets
Listen

The Week In Tax
IRD is checking wage subsidy claims, the Australian Budget and why GST rate cuts don't work from 2020-10-08T19:49:42

IRD is checking wage subsidy claims, a look at the Australian Budget and why GST rate cuts don't work

Listen
The Week In Tax
Provisional tax, home office expenditure, IRD chases cryptoasset investors & designing a wealth tax from 2020-10-01T23:11:51

Highlights from the ATAINZ spring workshop including provisional tax payments holding up, home office expenditure allowances.

Inland Revenue is chasing crypotasset investors

How t...

Listen
The Week In Tax
The ins and outs of UK pension transfers with Tony Chamberlain of GBPensions from 2020-09-24T20:50:39

This week talking about UK pension transfers with Tony Chamberlain of GBPensions. The difference between the UK and NZ taxation treatment and how some pension schemes are now more valuable because...

Listen
The Week In Tax
A common GST mistake costs a client $450,000, reporting overseas income & Labour's tax policy from 2020-09-17T20:38:08

How a common GST mistake cost a client $450,000

NZ tax residents must report income on worldwide basis

Labour's tax policy announcement does nothing for inequality or the inequiti...

Listen
The Week In Tax
IRD wins Frucor tax avoidance case, new IRD guidance on cryptoassets and Labour's tax policy from 2020-09-10T20:44:32

Inland Revenue wins Frucor tax avoidance case in Court of Appeal

New Inland Revenue guidance on taxation of cryptoassets

Labour's tax and small business election policies announced

Listen
The Week In Tax
The Money Mentalist Lynda Moore on the psychology of tax and money from 2020-09-03T20:42:48

This week I'm talking with the Money Mentalist Lynda Moore on the psychology of tax and money. The common mistakes clients make around tax payments and what steps can be taken.

Listen
The Week In Tax
Covid-19 and tax loss carry backs, AirBnBs, National's tax policy and CGT back on the agenda from 2020-08-27T21:34:50

COVID-19 related measures for tax losses and AirBnBs,

National releases its small business policy

Is a capital gains tax back on the agenda?

Listen
The Week In Tax
Latest COVID-19 measures on working from home costs, wage subsidy and it's provisional tax time from 2020-08-20T20:48:59

News on the latest COVID-19 initiatives including:

Updated Inland Revenue determination on working from home costs;

Resurgence wage subsidy eligibility

Updated Business ...

Listen
The Week In Tax
Working from home allowances, what is work of a minor nature, tax policy from 2020-08-13T21:55:02

A refresher on the tax deduction rules for working from home;

Inland Revenue guidance on the meaning of 'minor' for subdivisions; and

Are New Zealand's tax policy settings correct...

Listen
The Week In Tax
FBT & motor vehicles, how workable is the Green Party's wealth tax & unemployment insurance from 2020-08-06T21:20:39

Watch out for FBT on that new SUV

How workable is the Green Party's wealth tax?

Unemployment insurance on the cards?

Listen
The Week In Tax
Tax treatment of gold, deductions for healthy homes standards, trusts, tax avoidance from 2020-07-30T21:04:29

What's the tax treatment of Gold?

What deductions are available for residential property investors in respect of expenditure to meet Healthy Homes standards

Big changes to Trust l...

Listen
The Week In Tax
Child Support late payment penalties, EU loses tax case against Apple, 2019 tax pooling deadline from 2020-07-16T21:01:01

Proposed changes to the Child Support late payment penalty regime

Millionaires want tax increases whilst the EU’s bite of Apple goes sour

Last days to organise tax pooling paymen...

Listen
The Week In Tax
IRD on taxation of overseas investment properties, SME Loan Scheme extended & ACC levies frozen from 2020-07-09T20:45:59

The Government extends the Small Business Cashflow Loan Scheme;

ACC levies are frozen until 2022; and

Inland Revenue explains the taxation of overseas investment properties.

Listen
The Week In Tax
Week in tax with Josh Taylor of tax pooling company Tax Traders from 2020-07-02T21:27:52

This week I spoke with Josh Taylor, director and co-founder of tax pooling company Tax Traders. We discussed how they reacted to the Covid-19 pandemic, how clients used tax pooling and how it was w...

Listen
The Week In Tax
Australian superannuation, changing taxation of redundancy, Google and tax from 2020-06-25T21:07:02

A tax law change could be of major benefit to Kiwis with Australian superannuation funds

Rethinking the taxation of redundancy

Google’s 2019 results highlight the difficulties of ...

Listen
The Week In Tax
Inland Revenue variation determinations, dangers of Australian executors, automatic write-off limit from 2020-06-18T21:09:05

Inland Revenue has released five COVID-19 related variation determinations including ones covering look-through companies, bad debt write-offs and tax pooling

The tax problem of appointing...

Listen
The Week In Tax
Wage Subsidy Extension, CGT is back on the agenda, time to top up your KiwiSaver contributions from 2020-06-11T20:35:08

This week a look at the new Wage Subsidy Extension scheme

Capital gains tax is back on the agenda

Time to top up your KiwiSaver contributions

Listen
The Week In Tax
A new tax bill, Inland Revenue isn't answering the phones, small business cashflow scheme from 2020-06-04T20:17:01

The Taxation (Annual Rates for 2020-21, Feasibility Expenditure, and Remedial Matters) Bill introduced covering purchase price allocation, taxation of land, feasibility expenditure & trusts
Listen

The Week In Tax
A controversial new payment for the unemployed, taxing redundancy & instalment arrangements from 2020-05-29T01:49:22

A controversial extra relief for the newly unemployed

Are redundancy payments overtaxed; and

Record numbers apply for instalment arrangements with Inland Revenue.

Listen
The Week In Tax
Small Business Cashflow Scheme, the sharing economy, home office allowances from 2020-05-21T21:07:07

The Small Business Cashflow Scheme

Inland Revenue’s guidance on the sharing economy

Employees claiming home office expenditure

Listen
The Week In Tax
Budget 2020 a big drop in the tax take & a surprising lack of additional funding for Inland Revenue from 2020-05-14T05:23:07

A look at Budget 2020 and the surprising lack of additional funding for Inland Revenue and Ministry of Social Development.

How bad will the loss of tax revenue be?

Listen
The Week In Tax
8th May 2020 - IRD guidance on FBT during lockdown, landlords & wage subsidy, Budget preview from 2020-05-07T21:30:19

Inland Revenue guidance on how FBT applies during the Lockdown.

Is the wage subsidy scheme available for landlords?

A look ahead to next week’s Budget.

Listen
The Week In Tax
IRD guidance on home office expenses, COVID-19 tax legislation & provisional tax is due from 2020-04-30T21:18:32

Inland Revenue releases a determination on payments to employees for working from home,

COVID-19 tax measures legislation is introduced

Provisional tax is due 7th May

Listen
The Week In Tax
Week in tax 24th April, latest IRD guidance on Covid-19 measures, overseas rental property & AML from 2020-04-24T05:37:50

Latest guidance from Inland Revenue on Covid-19 tax measures

Draft guidance from Inland Revenue on tax implications of owning overseas rental property and application of financial arrangem...

Listen
The Week In Tax
Week in tax the new loss carry back rules, problem with the FIF regime & working from home from 2020-04-16T21:02:52

New temporary loss carry back regime will it help small businesses;

The inherent flaw in the foreign investment fund regime; and

The rules around claiming deductions for working...

Listen
The Week In Tax
Week in tax 9th April Inland Revenue criteria for remission, FBT, financial transactions tax from 2020-04-08T21:01:52

More on Inland Revenue’s criteria for relief as a result of the COVID-19 Pandemic

The fringe benefit tax lesson from David Clark’s misadventures

The pros and cons of a Financial ...

Listen
The Week In Tax
Inland Revenue's response to COVID-19, next stage of Business Transformation & what next in tax from 2020-04-02T20:24:36

More on Inland Revenue's response to COVID-19

Inland Revenue is closing down next week

How might COVID-19 affect tax in the future?

Listen
The Week In Tax
More on the COVID-19 measures, unintended consequences and what next? from 2020-03-26T20:02:27

Explaining some of the detail about the Government's COVID-19 package
Inland Revenue discretion about waiving use of money interest
Tax residency and unintended consequences of COVID-19
Listen

The Week In Tax
More on COVID-19 package, ACC maximums, pension transfers, year end tax planning from 2020-03-19T19:17:06

This week more on the Governments COVID-19 package
The risks of underpaying yourself
A cash flow trap for those transferring their pension and superannuation schemes to New Zealand
More...

Listen
The Week In Tax
Special COVID-19 edition on tax changes announced today from 2020-03-17T04:05:08

Special edition looks at the tax measures in today's $12.1 billion stimulus package

Depreciation on buildings restored
Low value asset write-off limit increased to $5,000
Residual ...

Listen
The Week In Tax
Responding to COVID-19, Australian implications for NZ trusts and year end planning from 2020-03-12T19:28:28

What is Inland Revenue's response so far to the COVID-19 pandemic compared with Italy, the UK and Australia?

New Zealand trustees should be aware of potential Australian tax implications <...

Listen
The Week In Tax
GST change for crypto-assets proposed, donations tax credit, more on IRD cheque payment policy from 2020-03-05T20:09:16

GST issues paper proposes change in GST treatment of crypto-assets

Retrospective change to treatment of donation tax credits

More on Inland Revenue’s decision to stop accepting ch...

Listen
The Week In Tax
The Trusted Taxpayer Regime - giving small taxpayers a tax credit & improving compliance from 2020-02-27T19:10:16

This week Nigel Jemson the winner of the 2019 Tax Policy Charitable Trust talks about his proposed Trusted Taxpayer Regime - in many ways a new and improved accounting income method

It of...

Listen
The Week In Tax
Tax rates and CGT on the agenda, IRD warns hospitality industry, OECD on international tax from 2020-02-20T23:02:27

Changing tax thresholds and capital gains tax are back on the agenda,

Inland Revenue warns the hospitality industry

OECD estimates international tax reform could be worth USD100 ...

Listen
The Week In Tax
Shareholder advances under IRD scrutiny, payment options, Australian stamp duty rises from 2020-02-13T20:09:12

Shareholder advances under Inland Revenue scrutiny - are you paying FBT on these advances?

More about using cheques to pay tax

Australian tax complications when purchasing property

Listen
The Week In Tax
Inland Revenue tax deduction notices, accidental dividends, terminal tax from 2020-02-06T19:49:30

Inland Revenue's extensive powers of collection and its use of deduction notices
Triggering a dividend through misunderstanding tax implications of transaction
Terminal Tax payment options

Listen
The Week In Tax
John Lohrentz on tax implications of methane emissions from 2020-01-30T03:36:42

Progressive taxation on biological methane is John Lohrentz' proposal to the New Zealand government as a tool to transition to a low carbon economy.

Listen
The Week In Tax
The tax issues for the coming decade, Student Loan debt crackdown from 2020-01-23T21:08:30

This week:

What will be the big tax issues over the next decade?
Inland Revenue cracks down on Student Loan debtors
Is CGT really dead?

Listen
The Week In Tax
Review of 2019 the Tax Working Group report, IRD's business transformation & international tax from 2019-12-12T20:10:57

A look back at the big tax stories of 2019

The Tax Working Group report and capital gains tax
Inland Revenue's business transformation
OECD's international tax proposals

Listen
The Week In Tax
Chris Cunniffe of TMNZ on tax pooling & latest survey of tax agent satisfaction with Inland Revenue from 2019-12-05T20:20

Chris Cunniffe of Tax Management New Zealand talks about tax pooling & the latest TMNZ/CAANZ survey of tax agent satisfaction with Inland Revenue

Listen
The Week In Tax
The future of tax investigations, waste disposal levy, don't be late filing from 2019-11-28T20:07:19

Inland Revenue's new approach to tax investigations

Waste disposal levy good example of an environmental tax

How being 6 minutes late could cost the ATO almost $100 million

Listen
The Week In Tax
Why did the Tax Working Group's CGT proposal fail? from 2019-11-21T18:27:23

The Week in Tax 22 November 2019

More on Inland Revenue CRS initiative
The future of tax
Why did the Tax Working Group's CGT proposal fail?

Listen
The Week In Tax
GST and associated persons, using overseas credit cards, a global minimum tax? from 2019-11-14T20:17:31

Property developers and a still too common GST mistake

EU proposes sharing credit card data to counter tax fraud

OECD proposes minimum global tax rate as part of BEPS initiative

Listen
The Week In Tax
Tax risks of being a trustee, HMRC guidance on cryptoassets, confusing myIR dashboard from 2019-11-07T19:35:40

Tax perils of being a trustee

HM Revenue & Customs guidance on cryptoassets

Confused by your myIR dashboard? You're not alone

Listen
The Week In Tax
Inland Revenue targets the hidden economy, US situated assets could be liable to US Estate Tax from 2019-10-31T19:27:13

Inland Revenue targets the hidden economy in Queenstown and how much additional tax has it raised from the hidden economy since 2010

Using technology to counter tax evasion - the Swedish e...

Listen
The Week In Tax
A look at Inland Revenue's 2018-19 annual report from 2019-10-24T21:37:57

This week I take a look at Inland Revenue's annual report -

How much additional tax did it raise?
Who is it sharing information with?
How did it do against its own performance mea...

Listen
The Week In Tax
Geof Nightingale on the Tax Working Group & the OECD's international tax proposals from 2019-10-17T23:40:32

This week I'm joined by Geof Nightingale of PWC and we discuss:

The Tax Working Group
How the Budget surplus could be used to improve taxes for middle income earners
The pros and c...

Listen
The Week In Tax
OECD proposals shake up international tax, Budget Surplus, tax evasion and changing tax codes from 2019-10-11T00:19:27

OECD proposes the biggest changes to international tax since the 1920s,

The Government has a surplus but what about the cost of superannuation?

Inland Revenue targets cash economy

Listen
The Week In Tax
Taxing land sales, Tax Working Group recommendations approved and automatic exchange of information from 2019-10-03T20:19:56

This week Inland Revenue issues consultation on habitual buying and selling of land

Two Tax Working Group recommendations on feasibility expenditure and shareholder continuity approved
Listen

The Week In Tax
Special International Podcast Day - observations on tax in the UK, taxing energy from 2019-09-30T20:51:04

Special International Podcast Day edition

Observations of tax in the UK differential VAT/GST rates
OECD on taxing energy
Comparing NZ tax system with that of the UK and Germany

Listen
The Week In Tax
Time for a tax advocate, cryptocurrency, information exchanges from 2019-09-05T20:31:24

Why small businesses need a tax advocate

More on using cryptocurrencies to pay salaries

Another unknown unknown the UK regulations implementing the 4th EU Anti-money laundering di...

Listen
The Week In Tax
The Unknown Unknowns in tax, wage theft and National's Tax Policy - the Week in Tax from 2019-08-29T21:20:34

What are the "Unknown unknowns" of tax - the financial arrangements regime and Inheritance Tax

Wage theft and missing PAYE and KiwiSaver contributions

National's tax policy - inde...

Listen
The Week In Tax
Time for a wealth tax to address inequality? Talking with Max Rashbrooke from 2019-08-23T00:23:16

A free-ranging discussion with journalist, academic and author Max Rashbrooke about the future of tax and the possibility of a wealth tax

Listen
The Week In Tax
Applying PAYE to crypto-assets paid as salaries, Inland Revenue's declining audit activity from 2019-08-15T23:42:12

Inland Revenue's three new rulings on taxing crypto-assets paid as salary and wages/bonuses

New draft determination on using smartphone for business

Inland Revenue audit activity...

Listen
The Week In Tax
Brexit, tax and the financial arrangements regime, the Government's tax policy work programme from 2019-08-08T20:44:43

This week

The impact of Brexit and the financial arrangements regime
The Government's tax policy work programme for the next 18 months
15 years ago...

Listen
The Week In Tax
High Wealth Individuals in the spotlight and provisional tax from 2019-08-01T21:08:40

What tax do High Wealth Individuals pay
Can an exemption really increase tax revenue?
Simplifying provisional tax

Listen
The Week In Tax
Is that ute really exempt from FBT? from 2019-07-25T21:22:05

This week in tax

Inland Revenue explains the work related vehicle exemption
Is insulation deductible? Should it be?
Just how good is Inland Revenue's $1.5 billion business transfo...

Listen
The Week In Tax
Week in tax 19 July 2019 from 2019-07-18T20:23:59

This week

Time to change FBT on cars and is that twin cab ute a work-related vehicle?
Digital services tax - good politics but bad policy?
Taxing cryptocurrencies

Listen
The Week In Tax
2019 - 7-12 This Week In Tax from 2019-07-11T21:31:52

This week:

What's with Inland Revenue's new use of money interest rates
Inland Revenue survey on costs of tax compliance for small businesses
Productivity Commission on vacant land...

Listen
The Week In Tax
2019 - 7-5 This Week In Tax from 2019-07-05T00:11:10

This week:

Loss ring-fencing legislation passed
Business mileage and business use of building rates
OECD's exchange of information and Common Reporting Standards

Listen
The Week In Tax
This week in tax from 2019-06-28T03:14:27

This week

ANZ Bank and David Hisco tax planning
Update on Inland Revenue's business transformation progress and implications for tax agents
UK inheritance tax and New Zealand resid...

Listen
The Week In Tax
The Week In Tax 21st June 2019 from 2019-06-22T04:41:47

This week
- PIE debacle gets bigger
- Can you really claim expenses for wine storage
- Do flat taxes work?

Listen
The Week In Tax
Deborah Russell MP on tax legislation and policy from 2019-05-23T23:26:19

Terry's guest on the podcast today is Deborah Russell, MP with whom he co-authored Tax and Fairness book.  They dig into how the government and parliament legislate tax policy.  Deborah speaks on t...

Listen
The Week In Tax
Don't end up in court for tax evasion from 2019-05-10T02:59:48

How not to end up in court defending a $4m tax evasion charge
- investigators from Inland Revenue should not be under-estimated as they are highly skilled, motivated and are looking for patten...

Listen
The Week In Tax
Don't spend your tax refund! from 2019-05-02T21:43:34

Is it now back to normal after the Government's decision on TWG report? The Week in Tax news:

International tax pressure is building to create a Digital Services Tax because OECD's BEPS i...

Listen
The Week In Tax
Andrea Black and the Tax Working Group from 2019-04-30T23:03:36

Andrea Black supported the Tax Working Group for the past 17 months. She discusses whether Inland Revenue is under-resourced and whether it was worth it. Full transcript https://baucher.tax/andrea...

Listen
The Week In Tax
Government decides not to introduce a capital gains tax from 2019-04-18T03:26:46

The Government announces its decision not to introduce a Capital Gains Tax in this parliament.  This podcast reviews the TWG proposals and the implications for New Zealand

11 recommendatio...

Listen
The Week In Tax
Cullen Group versus the Inland Revenue case from 2019-03-14T21:58:23

1) Cullen Group law case against Inland Revenue
2) The Act to generate automatic tax refunds by Inland Revenue
3) Digital Services Tax affecting Google, Facebook adverts booked in New Zeala...

Listen