All vendors and purchasers of property other than their main home must now provide an IRD number as part of the land transfer process

Client A bought a piece of land from a non GST registered vendor to use in a taxable activity.

How do you treat the rebate for GST purposes, offered by a bank, which has been designated as “to help with legal fees”?

When you claim a donations rebate and all your income is taxed at source, IRD will issue a Personal Tax Summary (PTS) to trigger the rebate.

From 1 April 2017, there are to be major changes/improvements to the LTC regime including:

In 1999 when it was decided to switch ACC from a PAYE scheme to a fully funded scheme, the Government created the “residual levy”, which was to run...