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New Zealand Tax News

New Zealand Inland Revenue Issues Note on Correction to Draft Interest Deduction Restriction Rule
Feb 20, 2018
New Zealand Parliament Adopts Individual Income Tax Amendments
Dec 20, 2017
New Zealand BEPS Tax Bill Introduced
Dec 08, 2017
OECD Invites Comments for Fourth Batch of MAP Peer Reviews
Nov 28, 2017
New Zealand Reinstates Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill
Nov 13, 2017
TIEA between New Zealand and San Marino has Entered into Force
Sep 19, 2017
TIEA between Dominica and New Zealand has Entered into Force
Sep 18, 2017
Protocol to Tax Treaty between India and New Zealand has Entered into Force
Sep 13, 2017
Croatia and New Zealand to Negotiate Tax Treaty and SSA
Aug 23, 2017
Summary of New Zealand Government's Key BEPS Decisions
Aug 16, 2017
New Tax Treaty between China and New Zealand under Negotiation
Aug 14, 2017
New Zealand Ratifies Pending Protocol to Tax Treaty with India and the Pending TIEA with San Marino
Aug 11, 2017
New Zealand Finalizes Decisions on BEPS Measures
Aug 07, 2017
New Zealand Court Holds Resident May Claim China Tax Sparing Credit for CFC
Jul 25, 2017
Hong Kong and New Zealand Sign Competent Authority Agreement for Exchange of Tax Information
Jul 18, 2017
New Zealand General Depreciation Rates Guides Update
Jul 14, 2017
New Tax Treaty between New Zealand and Fiji under Negotiation
Jul 05, 2017
New Zealand TIEAs with Anguilla, Bahamas, British Virgin Islands, Saint Vincent and the Grenadines, Turks and Caicos Islands, and Vanuatu in Force
Jul 03, 2017
Protocol to Tax Treaty between Hong Kong and New Zealand Signed
Jun 30, 2017
New Zealand Consults on Proposals to Make Tax Simpler for Individuals
Jun 21, 2017
New SSA between Australia and New Zealand to Enter into Force
Jun 14, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Denmark, Estonia, Lithuania and New Zealand
Jun 09, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
U.S. Competent Authority Agreements on the Exchange of CbC Reports with Iceland and New Zealand
Jun 02, 2017
New Zealand Individual Income Tax Budget Measures Enacted
Jun 01, 2017
New Zealand Budget 2017 Includes Changes in the Individual Income Tax Brackets and Treatment of Feasibility Expenditure
May 30, 2017
New Zealand Changes Use-of-Money Interest Rates
Apr 25, 2017
New Zealand Publishes Special Reports on New Rules for NRWT/AIL and Closely Held Companies
Apr 13, 2017
New Zealand Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill Introduced in Parliament
Apr 10, 2017
New Zealand Publishes Special Report on GST and Services Connected with Land
Apr 04, 2017
New Zealand Publishes Special Report on New Foreign Trust Disclosure Rules
Mar 29, 2017
New Zealand Parliament Approves Taxation (Annual Rates for 2016-17, Closely Held Companies, and Remedial Matters) Bill
Mar 28, 2017
New Zealand Consults on New Transfer Pricing, PE Avoidance, and Thin Cap Rules to Address BEPS and Signature of BEPS Multilateral Instrument
Mar 06, 2017
New Zealand Publishes Special Reports on Simplified Business Tax Processes and Automatic Exchange of Information
Mar 02, 2017
Norway Negotiating Tax Instruments with 11 Countries
Feb 23, 2017
New Zealand Parliament Passes Legislation Providing New Trust Disclosure Requirements, CRS Implementation, and Business Compliance Simplification
Feb 16, 2017
Singapore and New Zealand Sign Competent Authority Agreement for Exchange of Financial Account Information
Dec 29, 2016
New Zealand Cabinet Paper on BEPS Measures to Address Transfer Pricing and Permanent Establishment Issues
Dec 16, 2016
New SSA between Australia and New Zealand Signed
Dec 15, 2016
Switzerland Signs Joint Declarations on the Automatic Exchange of Financial Account Information with Israel, New Zealand, and San Marino
Dec 05, 2016
New Zealand Expresses Commitment to BEPS Multilateral Instrument
Dec 02, 2016
New Zealand Updates Tax Policy Work Programme 2016-17 to Include Timetable for Consultations on BEPS and Other Issues
Nov 23, 2016
New Zealand Updates Tax Policy Work Programme for 2016-17 Including BEPS Issues
Nov 11, 2016
Update - Protocol to Tax Treaty between India and New Zealand
Nov 08, 2016
New Zealand Extends Submission Deadline for Comments on Hybrid Mismatch Discussion Document
Nov 02, 2016
Protocol to Tax Treaty between India and New Zealand Signed
Oct 28, 2016
Tax Treaty between Luxembourg and New Zealand under Negotiation
Sep 30, 2016
Tax Treaty between New Zealand and Ukraine under Negotiation
Sep 23, 2016
New Zealand GST Guides Covering Basic and Complex Issues
Sep 22, 2016
New Zealand Issues Discussion Document on Addressing Hybrid Mismatches
Sep 08, 2016
New Zealand Taxation (Business Tax, Exchange of Information, and Remedial Matters) Bill Submitted to Parliament
Aug 10, 2016
San Marino Ratifies TIEAs with Brazil and New Zealand
Aug 03, 2016
New Zealand Publishes Fact Sheet on the Implementation of Automatic Exchange of Financial Account Information
Aug 01, 2016
New Zealand Government Adopts Trust Disclosure Recommendations
Jul 15, 2016
TIEA between New Zealand and San Marino Signed
Jul 06, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
New Zealand Publishes Papers on BEPS and Related Issues
Jun 29, 2016
Latvia to Negotiate Tax Treaty with New Zealand
Jun 23, 2016
Negotiations Ongoing for Protocol to Tax Treaty between Fiji and New Zealand
Jun 21, 2016
New Zealand Issues Special Report on New Residential Land Withholding Tax
Jun 15, 2016
Protocol to Tax Treaty between Malaysia and New Zealand in Force
Jun 13, 2016
New Zealand Budget 2016 Delivered including SME-Friendly Tax Package
May 31, 2016
New Zealand Issues Special Report on GST on Cross Border Supplies of Remote Services
May 20, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
New Zealand Parliament Passes Legislation for Residential Land Withholding Tax and GST on Online Services
May 13, 2016
Multilateral Agreement for the Exchange of CbC Reports Signed by Canada, China, Iceland, India, Israel and New Zealand
May 13, 2016
New Zealand Taxation (Annual Rates for 2016-17, Closely Held Companies, and Remedial Matters) Bill
May 09, 2016
New Zealand Publishes Officials' Issues Paper on Simplifying Business Taxation
Apr 18, 2016
New Zealand Issues Special Report on "Cash out" of R&D Tax Losses
Apr 13, 2016
New Zealand Finance and Expenditure Committee Recommends Passage of Bill for Residential Land Withholding Tax and GST on Online Services
Mar 24, 2016
New Zealand Negotiating TIEAs with 10 Jurisdiction
Mar 14, 2016
New Zealand's Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 Receives Royal Assent
Mar 03, 2016
New Zealand Announces Transfer Pricing Focus for 2016 and Implementation of Exchange of Information on Tax Rulings
Feb 22, 2016
Trans-Pacific Partnership Agreement Signed
Feb 11, 2016
Tax Treaty between New Zealand and Samoa has Entered into Force
Feb 01, 2016
New Zealand to Adopt CbC Reporting Requirements
Dec 01, 2015
New Zealand Legislation Proposes the Introduction of a Residential Land Withholding Tax and GST on Cross Border Online Services
Nov 19, 2015
New Zealand Enacts Bright-Line Test for Residential Property
Nov 18, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
New Zealand Publishes GST Guide - Working with GST
Oct 20, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
New Zealand Launches Consultation on Loss Grouping and Dividend Imputation Credits
Sep 22, 2015
Malaysia Ratifies Protocol to the Treaty with New Zealand
Sep 16, 2015
New Zealand Cabinet Proposes New Rules for Debt Remissions between Related Parties
Sep 08, 2015
New Zealand Launches Consultation on the Implementation of Residential Land Withholding Tax for Non-Residents
Sep 02, 2015
Competent Authority Arrangement between Guernsey and New Zealand Signed
Aug 31, 2015
New Zealand Property Tax Bill Submitted to Parliament
Aug 27, 2015
New Zealand Publishes Guide on Non-Resident Withholding Tax
Aug 26, 2015
New Zealand Launches Consultation on the Collection of GST on Online Purchases of Services and Intangibles Supplied by Non-Residents
Aug 20, 2015
Tax Treaty between New Zealand and Samoa Signed
Jul 13, 2015
New Tax Treaty between Canada and New Zealand has Entered into Force
Jul 01, 2015
OECD Agreement on Automatic Exchange of Financial Information Signed by Australia, Canada, Chile, Costa Rica, India, Indonesia and New Zealand
Jun 05, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
New Zealand's 2015-2016 Budget Delivered
May 22, 2015
New Zealand Publishes Issues Paper on Restricting Non-Resident Withholding Tax Exemptions for Interest Payments
May 13, 2015
New Zealand International Service Charge Transfer Pricing Guidance
May 05, 2015
TIEA between the Marshal Islands and New Zealand has Entered into Force
Apr 13, 2015
New Zealand Announces Tax Treaty and Protocol Negotiation Plans
Apr 09, 2015
New Zealand Approves Increase in Use-of-Money Interest Rate
Apr 06, 2015
New Zealand Launches Public Consultation for Improving Tax Administration
Apr 01, 2015
New Zealand Planning to Expand Taxation of Online Sales
Mar 26, 2015
New Zealand Releases Government Tax Policy Work Programme 2015-16 Including Actions on BEPS and International Tax Reform
Mar 16, 2015
New Zealand Reissues Public Ruling on the GST Zero-Rating of Legal Services Provided to Nonresidents
Mar 12, 2015
New Zealand Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Bill
Mar 05, 2015
Protocol to the 2012 Tax Treaty between Canada and New Zealand Signed
Sep 24, 2014
Protocol to the Tax Treaty between New Zealand and Fiji Under Negotiation
Aug 04, 2014
New Zealand to Allow Tax Pooling Arrangements for Interest Payments Resulting from Tax Disputes or Amended Assessments
Jul 07, 2014
Update - New Zealand's Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill has been Enacted into Law
Jul 02, 2014
Tax Treaty between New Zealand and Saudi Arabia under Negotiation
Jul 01, 2014
New Zealand Sets Deemed Foreign Investment Fund Rate of Return for 2013-14 Income year
Jun 30, 2014
New Zealand's Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill Has Passed its Final Reading
Jun 23, 2014
Air Services Agreement between Finland and New Zealand Signed
May 27, 2014
New Zealand Changes to R&D Loss Treatment and Capitalized Expense Depreciation
May 23, 2014
Air Services Agreement between New Zealand and Sri Lanka Signed
May 14, 2014
Tax Treaty between New Zealand and Vietnam has Entered into Force
May 09, 2014
New Rules for Determining Tax Residence in New Zealand Going Into Effect
Mar 28, 2014
New Zealand Launches New GST Refund Registration Regime for Non-Residents
Mar 26, 2014
Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Bill introduced into Parliament
Dec 25, 2013
Inland Revenue report on the taxation of multinationals released
Dec 02, 2013
Treaty between Japan and New Zealand enters into force
Dec 02, 2013
Treaty between Japan and New Zealand enters into force
Dec 02, 2013
Treaty between New Zealand and Vietnam signed
Nov 12, 2013
Update on proposed thin capitalization rules
Jul 29, 2013
Budget 2013-14
Jun 27, 2013
Officials' update report on taxation of multinationals
Jun 24, 2013
Court of Appeal confirms optional convertible notes financing arrangement is tax avoidance
May 06, 2013
Inland Revenue confidentiality law may change
Mar 25, 2013
Issues paper on review of the thin capitalisation rules
Mar 25, 2013
Draft interpretation statement on residence
Feb 10, 2013
Treaty between Japan and New Zealand signed
Feb 10, 2013
Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill receives Royal assent
Feb 09, 2013
Protocol to treaty between Malaysia and New Zealand signed
Feb 09, 2013
Government to negotiate FATCA agreement with United States
Dec 02, 2012
Changes to financial arrangements rules
Oct 23, 2012
Lease inducement payments
Oct 23, 2012
Taxation (Livestock Valuation, Asset Expenditure and Remedial Matters) Bill introduced
Oct 23, 2012
Exposure draft – Income tax credit for state income tax paid in United States
Oct 23, 2012
Additions to the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Bill – supplementary order paper released
Oct 14, 2012
Budget for 2012/13 – Summary
Jul 25, 2012
Tax agreement between Hong Kong and New Zealand enters into force
Dec 22, 2011
Treaty between New Zealand and Chile – lower rate of NRWT on royalties
Sep 15, 2011
Treaty between New Zealand and Mexico – lower rates of NRWT on dividends
Sep 15, 2011
Treaty between New Zealand and Turkey enters into force
Sep 15, 2011
Treaty between Hong Kong and New Zealand – details
Feb 28, 2011
Treaty between New Zealand and Singapore – details
Feb 28, 2011
Protocol to treaty between New Zealand and United States enters into force
Jan 09, 2011
Taxation (International Investment and Remedial Matters) Bill – international tax reforms extended
Nov 27, 2010
Treaty between Singapore and New Zealand enters into force
Sep 06, 2010
Budget for 2010/11 – Taxation (Budget Measures) Bill receives Royal assent
Jun 13, 2010
Treaty between New Zealand and Australia enters into force
Apr 26, 2010
Protocol to treaty between Belgium and New Zealand – details
Mar 05, 2010
Protocol to treaty between Belgium and New Zealand – details
Feb 19, 2010
Protocol to treaty between US and New Zealand referred to US Senate
Jul 16, 2009
Protocol to treaty between New Zealand and United States – details
Jan 23, 2009
New Zealand
Dec 24, 2008
Treaty between New Zealand and Czech Republic enters into force – erratum
Dec 24, 2008
Protocol to treaty between New Zealand and Philippines enters into force and details
Nov 04, 2008
Treaty between New Zealand and Austria – Austria added to list of treaty partners with access to exemption on certain gains
Oct 07, 2008
Treaty between New Zealand and Czech Republic enters into force
Oct 07, 2008
Treaty between New Zealand and Mexico – Mexico added to list of treaty partners with access to exemption on certain gains
Oct 07, 2008
Protocol to treaty between New Zealand and United Kingdom enters into force
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Imputation discussion document released
Aug 30, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Treaty between Czech Republic and New Zealand ratified
Aug 30, 2008
Protocol to treaty between UK and New Zealand ratified
Aug 30, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between New Zealand and Australia – developments
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Czech Republic and New Zealand ratified
Jul 27, 2008
Budget for 2008/09 – details
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
US announces negotiations for new protocol with New Zealand
Jun 21, 2008
Limited Partnership legislation enacted
May 14, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
High Court decision on Australia-New Zealand tax treaty
Feb 08, 2008
Treaty between New Zealand and Australia – negotiations
Feb 08, 2008
Discussion document released on reducing compliance costs of small and medium-sized businesses
Jan 16, 2008
Treaty between Czech Republic and New Zealand – details
Jan 16, 2008
Report back to Parliament of Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill
Dec 03, 2007
Protocol between United Kingdom and New Zealand signed – details
Dec 03, 2007
New rules for CFCs – exemption for active income
Nov 04, 2007
Treaty between Czech Republic and New Zealand to be signed
Nov 04, 2007
Government to close PIE tax loopholes
Oct 01, 2007
Limited Partnerships Bill introduced
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Deemed rate of return for taxing foreign investment fund interests set for 2006-07 income year
Jul 29, 2007
Tax changes to stop overseas asset lease schemes
Jul 02, 2007
Treaty between New Zealand and Mexico enters into force
Jul 02, 2007
KiwiSaver and Company Tax Rate Amendments Act passed
Jun 18, 2007
Budget for 2007/08 – details
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Protocol to treaty between Australia and New Zealand enters into force
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
Treaty between New Zealand and Austria ratified
May 28, 2007
Treaty between New Zealand and Mexico ratified
May 28, 2007
Agreement between New Zealand and the Kingdom of the Netherlands in respect of the Netherlands Antilles on exchange of information relating to tax matters signed
Apr 28, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Treaty between Spain and New Zealand - details
Feb 24, 2007
CFC rules to be relaxed
Jan 15, 2007
Treaty between Mexico and New Zealand – details
Dec 17, 2006
Proposal to tax foreign dividends at deemed rate of return
Nov 12, 2006
Treaty between Austria and New Zealand signed
Nov 12, 2006
Treaty between Spain and New Zealand enters into force
Nov 12, 2006
Tax implications of IFRS adoption – issues paper released
Oct 14, 2006
Business tax review – Discussion Document released
Sep 12, 2006
Treaty between New Zealand and Poland enters into force
Sep 12, 2006
Protocol to treaty between Singapore and New Zealand enters into force
Sep 12, 2006
Treaty between New Zealand and Chile enters into force
Aug 13, 2006
Amendment to Investment Income Taxation Bill
Jul 11, 2006
Australian Taxation Office explains interaction between tie-breaker clause in treaty between Australia and New Zealand and domestic tax legislation
Jul 11, 2006
Treaty between Czech Republic and New Zealand– negotiations concluded
Jul 11, 2006
Protocol to treaty between New Zealand and Australia approved
Jul 11, 2006
Protocol to treaty between New Zealand and Singapore approved
Jul 11, 2006
Treaty between New Zealand and Spain approved
Jul 11, 2006
Budget for 2006/07 – details
Jun 14, 2006
Protocol between Belgium and New Zealand – negotiations
Jun 14, 2006
Inland Revenue Department issues Practice Statement on loss offset elections
Mar 16, 2006
Protocol to treaty between Australia and New Zealand submitted for ratification
Mar 16, 2006
Foreign tax exemptions for branch operations of grey list companies
Jan 01, 2006
On 15 November 2005, Australia and New Zealand signed in Melbourne, Australia, a protocol to update the1995 tax treaty.
Dec 06, 2005
New Zealand and Singapore signed a protocol to the New Zealand-Singapore treaty of 21 August 1973 on 5 September 2005. Further details of the protocol will be reported subsequently.
Oct 16, 2005
New Zealand and Spain signed a first-time tax treaty on 28 July 2005. Further details of the treaty will be reported subsequently.
Sep 21, 2005
Austria and New Zealand initialled a first-time tax treaty on 9 February 2005. Further details are not yet available.
Aug 03, 2005
Australia and New Zealand have announced that discussions recently began for a review of the Australia-New Zealand income tax treaty signed on 27 January 1995.
Jul 11, 2005
Poland and New Zealand signed a first-time income tax treaty on 21 April 2005.
Jun 09, 2005