Description

Includes new content – for employees and the self-employed working from home

Working from home is more popular than ever, with hybrid working already a permanent feature for many businesses. If structured correctly, legitimate tax savings can be obtained when working from home.

A number of tax issues and opportunities exist. These include:

• Deductions for self-employed, and tax-free payments to employees.
• What costs qualify?
• The new square metre rate method.
• Determinations EE001 and EE002: Exempt payments to employees for use of telecommunication tools, and for working from home during Covid-19.
• How does working from home impact FBT and motor vehicle reimbursement options.
• Does a home office eliminate the need to pay FBT on a car driven home for work purposes?
• Other home office issues including: GST treatment, home offices creating a NZ permanent establishment / branch, and does a home office impact the sale of the home (for example, Brightline exemptions)?

LEARNING OUTCOMES

A comprehensive overview of the tax rules surrounding the use of a home office and working from home.

SUITED TO

Employers, self-employed, accountants and lawyers, and those who work from home.

PRESENTER

Maurits van den Berg, Senior Manager - Tax, Baker Tilly Staples Rodway Auckland Limited