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Tax Tips: March 2021

Recap of Government COVID-19 support measures

It has now been over a year since New Zealand’s first case of COVID-19. Since then, the country has experienced a six-week lockdown (with Auckland going back into Alert Level 3 restrictions another three times after that) and billions of dollars of financial support has been made available by the Government.

While it is great to see the Government’s commitment to providing continued support to businesses, we recognise that it can be difficult to keep up with all the different schemes that are available. With that in mind, we have summarised some of the key support available to businesses and the relevant eligibility criteria in our latest Tax Tips. 

In a separate article, we also discuss Inland Revenue's new exposure draft on the administration of the imported hybrid mismatch rule, which sets out the steps Inland Revenue expects taxpayers to have undertaken before claiming deductions for cross-border related party payments.

If you'd like to talk about these measures in more detail, please contact your usual PwC adviser. 

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