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This Tax Tips issue 10/2011 covers: Alesco avoidance decision – the death knell for the choice principle?; Can deemed income give rise to beneficiary income?; Depreciation of commercial fit-out: PwC’s submission; Facts on Tax 2012.
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In this issue:
• New tax bill
• Depreciation of commercial fit-out
• Other new Inland Revenue statements
• Tax treaty update
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In this issue:
• Inland Revenue’s response to Penny and Hooper
• New issues papers
• GST neutrality for cross-border supplies
• Tax bill enacted
• Transfer pricing update
• Facts on Tax 2011: Series 2
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In this issue:
• Supreme Court finds for Commissioner in landmark tax avoidance case
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In this issue:
• Labour's tax policy leads to healthy debate
• Australian capital gains tax: in a nutshell
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In this issue:
• Progress of latest tax bill
• Unsuccessful software development
• Expenditure on account of an employee
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In this issue:
• Next stage of international tax bill
• Depreciation reforms
• Earthquake Measures Bill
• New rules for non-resident PIE investment
• Greenpeace loses appeal on charitable status
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In this issue:
• Qualifying company reforms and the new ‘look-through company’
• Earthquake relief measures
• Income-sharing for couples with dependent children
• Deduction for losses on share speculation
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In this issue:
• Tax reform effective from 1 April 2011
• Expenditure on ‘Jailhouse Rock’ musical deductible
• Changes to the disputes resolution process
• Taxation of individuals: common misconceptions
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In this issue:
• Saving New Zealand: Reducing vulnerabilities and barriers to growth and prosperity
• Labour’s tax policy would create new distortions
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