Inbound Migration Traps

July 2020 Some overseas savings products are problematic

There are some overseas investment products that fall within the category of a foreign life insurance entitlement but also meet the definition of a foreign superannuation scheme. This is problematic.

Analysis of multi-party contracts for GST

June 2020 The implications of vicarious performance contractual arrangements

Frequently, when analysing cross border GST situations, there are multi-party contracts involved. That can complicate the analysis. This article looks at the three common types of multi-party contractual arrangements.

Residence Disputes under DTA tie-breaker provisions

June 2020 Experiences from a recent dispute

Anyone who has been involved in the Mutual Agreement procedure found in our DTA’s will know that the process does not always produce an outcome.

The Government is Tightening up the Rules on Regularly Buying and Selling Land.

June 2020 The test will look at groups of people

The tax bill just introduced to Parliament is billed by the Government as pro-economic recovery and it is in lots of ways it is.

Another win for Taxpayers in the Court of Appeal

May 2020 This is the second substantive win in 6 months

On 6 May 2020 the Court of Appeal issued its judgment in The Church of Jesus Christ of Latter-Day Saints Trust Board v CIR[2020] NZCA 143.

Using the SBCS loan scheme to pay taxes

May 2020 Managing taxes under COVID-19

The government has announced its COVID-19 Small Business Cash Flow Loan (SBCS) scheme to help small businesses.