Author Archives: Editor

Tax Residency: IRD Interpretation Statement

Posted ago by Editor

This newly published by IRD  Interpretation Statement explains the residence rules in the Income Tax Act 2007, and applies from 1 April 2014.  The analysis in this Interpretation Statement is in three parts. The first part (from [17]) deals with …

List of banks registered in New Zealand

Posted ago by Editor

According to Reserve Bank of New Zealand, the following banks have been registered in New Zealand, as of November 2013: ANZ Bank New Zealand Limited www.anz.co.nz ASB Bank Limited www.asb.co.nz Australia and New Zealand Banking Group Limited www.anz.com Bank of …

New Zealand second best place in the world to do business

Posted ago by Editor

New Zealand has been named the world’s second best country to do business in, according to the annual list compiled by Forbes’ magazine.

Minimum financial reporting requirements for New Zealand companies

Posted ago by Editor

Policy Advise Division of New Zealand Inland Revenue Department issues paper released last week seeks feedback on what the minimum financial reporting requirements should be for most small and medium companies. For more information see the media statement and the …

Inland Revenue releases tax avoidance Interpretation Statement

Posted ago by Editor

Inland Revenue has issued its Interpretation Statement about tax avoidance following the public consultation period which opened in December 2011.