Inland Revenue releases an issues paper on addressing the problems the foreign investment fund regime presents for migrants and US citizens and we look back at the year in tax

Year end special - proposed changes to FIF regime and a look back at the highlights in tax in 2024

President Trump sets the tone for the tax year by withdrawing America from the OECD Two-Pillar international tax proposal and fires a warning shot about retaliatory tax proposals. Meanwhile is the recent increase to the International Visitor's Levy a harbinger of things to come? Inland Revenue's crackdown on parents receiving overpayments of working for families credits. 

Trump withdraws America from the OECD Two-Pillar proposal, IRD gets tough with parents

This week as President Trump blows up the international tax order, could our Netflix tax be under threat of retaliation? Time running out for a potentially important GST election and notes from this year’s International Fiscal Association conference. 

President Trump is blowing up the international tax order, is our Netflix tax a tariff? Time running out on a GST election

This week Inland Revenue consults on FBT changes, reports on the results of its recent audit activity, and calls in Baycorp. Meanwhile, is GST a tariff and removing GST from fresh fruit and vegetables a well-meaning but inefficient policy? 

Inland Revenue launches FBT review, reveals results of increased audit activities and more

My guest this week is Matt Edwards, the (newish) CEO of tax pooling company Tax Management New Zealand. We discussed tax pooling, how his non-tax background offers interesting insights into the operation of tax pooling and the tax system, and the opportunities tax pooling offers for small businesses in particular. 

Matt Edwards CEO of Tax Management New Zealand explains tax pooling & the opportunities it presents

What has Mickey Mouse got to do with our tax system, Inland Revenue uncovers more than $150 million in undeclared income tax and GST from the property sector, and I have five suggestions to improve our tax system. 




Commissioner's care & management duty, IRD uncovers over $150m from property sector & five suggested changes to the tax systemcompliance

Why the Government backed away from charities taxation reform, the latest Rich List re-ignites the wealth tax debate, Inland Revenue’s new kilometre rates for the 2025 tax year have a surprise and how long does it take Inland Revenue to answer the phone? 

why the Government backed away from charities taxation reform and the latest Rich List re-ignites wealth tax debate

This week, Inland Revenue’s draft long-term insights briefing goes out for consultation, have the G7 killed off Pillar Two and is it time for a major rethink of the Student Loan scheme? 

Inland Revenue's long-term insight briefing, G7 announcement on Pillar Two & time to rethink the Student Loan scheme?

This week how Australian capital gains tax can apply to the sale of a New Zealand property, CPA Australia suggests it’s time to consider a capital gains tax, more on effective marginal tax rates and the meaning of 'payment' for GST purposes.

The perils of having an Australian resident trustee, CPA Australia suggests it's time for a CGT, and the meaning of 'payment' for GST purposes

This week rising overdue tax debt reveals inconsistencies in Inland Revenue’s management of the issue, could a capital gains tax help solve the house-price affordability crisis? And how many taxpayers are reporting overseas income? 

Rising tax debt puts Inland Revenue under strain, calls for capital gains tax to help solve housing affordability and more

My guest this week is Angus Ogilvie, Managing Director of Auckland based Generate Accounting and also the chair of accounting body CPA Australia's New Zealand Tax Committee.  Angus joins me to discuss Inland Revenue’s long-term insights briefing Stable bases and flexible rates: New Zealand’s tax system

Discussing Inland Revenue's long-term insights briefing with guest Angus Ogilvie of CPA Australia NZ Tax Committee

My guest this week is Casey Plunket formerly of Inland Revenue NZ after 25 years as a tax partner in major law firms. Casey is now off to Paris to work at the OECD.We discussed Casey's career, what prompted his move to Inland Revenue and his reflections on the state of the New Zealand system and the tax landscape here in New Zealand.

Former Inland Revenue Special Policy Advisor Casey Plunket on New Zealand and International tax landscape

Tthe recently released Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill is noteworthy for as much as what’s not included and do we really need a comprehensive capital gains tax, a provocative highlight from the New Zealand Law Society’s 2025 tax Conference. 

A deep(ish) dive into the recently released tax bill and highlights from the 2025 NZLS Tax Conference

This week more on the Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill and last week’s NZLS Tax Conference, "Big Tech, Little Tax" a report on tax minimisation in the technology sector highlights the low income tax bills of companies such as Amazon and Google, and how do tax agents rate Inland Revenue's performance?

More on the new tax bill, new report on how the tech companies minimise their tax and tax agents rate Inland Revenue

My guest this week is John Cuthbertson FCA from Chartered Accountants Australia and New Zealand (CAANZ) and head of CAANZ's tax team.

We  discussed CAANZ’s public advocacy role, the Generic Tax Policy Process, the Taxation (Annual Rates for 2025−26, Compliance Simplification, and Remedial Measures) Bill and how CAANZ  would go about submitting on it. 

John Cuthbertson and I discuss the role of CAANZ's tax team, GTPP and the latest tax bill

This week an important decision regarding the taxation of cryptoassets, Inland Revenue’s crackdown on debt continues., a new report from Tax Justice Aotearoa on the taxation of capital gains in the OECD and comparable nations and the Governments new job seekers policy results in an effective marginal tax rate of 1,394,200% 

Taxation of cryptoassets, Inland Revenue crackdown on debt intensifies and CGT in the OECD

My guest this week is David Tzimenakis co-founder of the US Tax Team, an Auckland-based firm providing American tax services primarily to American citizens living here in New Zealand. We discuss the complex issues involved with United States taxation of New Zealand residents and his initial thoughts on the proposed Foreign Investment Fund Revenue Account Method.

David Tzimenakis and I on the complex issues involved with United States taxation of New Zealand residents

This week the Government releases a “refreshed” Tax and Social Policy Work Programme and Inland Revenue’s updated draft interpretation statement on the deductibility of repairs and maintenance expenditure has a controversial take on the treatment of leaky buildings.

The Government's “refreshed” Tax and Social Policy Work Programme & more

This week we look at Inland Revenue’s annual report for the year ended 30th June 2025, how it is managing its responsibilities and tax debt and the results of additional funding.

with Oracle New Zealand’s May 2025 results highlight the issues identified in Tax Justice Aotearoa's Big Tech, Little Tax report.

An interesting Official Information Act request reveals how many taxpayers are reporting foreign investment fund income.

A review of Inland Revenue's 2025 annual report, Oracle's May 2025 results & how many people report FIF income

 My guest this week is Tony Morris from Inland Revenue who has key responsibility for managing tax debt. We discuss the nature of the $9.3 billion debt and what new initiatives Inland Revenue has introduced to maximise recovery. 

Tony Morris of Inland Revenue with the latest on how its managing tax debt

This week we discuss yesterday's bombshell proposals from Inland Revenue about changing the tax treatment of company loans to shareholders. One of the most significant changes to the taxation of small and medium enterprises in recent years. 

Inland Revenue's bombshell proposal to change taxation of shareholder advances

This week, a potentially unwelcome consultation affecting the taxation of not-for-profits and a look back at the year that’s been, the surprises and big themes. 

Change ahead to the taxation of not-for-profits and a look back at the year in tax

It’s only February but the main tax drivers for the year seem already set, Inland Revenue’s crackdown on debt will continue as will its investigation activities with Crypto-assets under particular scrutiny, the US carves out special treatment for its multinationals, and finally it’s election year so expect plenty of politicking around tax.

Welcome to 2026 - what will be the main tax stories for the year?

This week the new "scheme pays" option for UK pension scheme transfers to QROPS, Inland Revenue is consulting on banking taxation changes, and an interesting and useful Taxation Decision Review relating to foreign investment funds



The "scheme pays" option for UK pension transfers,  possible banking taxation changes and foreign investment funds

This week more insights on Inland Revenue’s investigation priorities, how the Iranian Crisis is affecting tax exiles and a poll suggesting New Zealanders support more taxes on ultra-rich coincides with Tax Justice Aotearoa’s release of a Wealth Tax Policy Note on the high concentration of wealth in New Zealand

Inland Revenue's investigation focus, the Iran Crisis and tax residency, taxing wealth in New Zealand

The Finance and Expenditure Committee report on the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures)  bill contains good news for holders of financial arrangements, meanwhile the controversial Inland Revenue shareholder loan proposals hit a  major roadblock. And finally property flippers should beware. 



Finance and Expenditure Committee report on the 2025-26 tax bill contains good news for holders of financial arrangements

Special International Podcast Day edition 

Observations of tax in the UK differential VAT/GST rates
OECD on taxing energy
Comparing NZ tax system with that of the UK and Germany

Special International Podcast Day - observations on tax in the UK, taxing energy

OECD proposes the biggest changes to international tax since the 1920s, 

The Government has a surplus but what about the cost of superannuation?

Inland Revenue targets cash economy

OECD proposals shake up international tax, Budget Surplus, tax evasion and changing tax codes

Inland Revenue targets the hidden economy in Queenstown and how much additional tax has it raised from the hidden economy since 2010

Using technology to counter tax evasion - the Swedish experience

Have property in the United States? You could be subject to US Estate Tax

Inland Revenue targets the hidden economy, US situated assets could be liable to US Estate Tax

Tax perils of being a trustee

HM Revenue & Customs guidance on cryptoassets

Confused by your myIR dashboard? You're not alone

Tax risks of being a trustee, HMRC guidance on cryptoassets, confusing myIR dashboard

Tax changes how business and people live and work.  Each week we discuss tax news and how it affects you.  Tax is an important policy lever for Government and cross-border tax for global corporations is an issue for Tax and Fairness.

The New Zealand Tax Podcast

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