Description

Catch-up on the key tax changes impacting your 2023 year and beyond

This webinar will include:

• Trust taxation – common errors when reporting for domestic trusts, additional disclosures for trusts earning certain foreign income, new non-active trust and estate concessions (including retrospective changes).
• Property tax changes – IRD decision “was taxpayer’s subdivision of residential land subject to income tax and GST?”, rollover reliefs for transfers of residential land.
• Business tax changes – uber drivers held to be employees, IRD recovering company taxes from directors and shareholders, guidance on company losses incl. carrying forward & business continuity test. IRD’s FBT campaign incl. work related vehicles.
• GST changes incl. land and associated persons, GST apportionment changes (including retrospective concessions), platform economy (incl. Airbnb etc.).
• The Supreme Court on tax avoidance (application to 39% avoidance?).

ORIGINAL BROADCAST DATE

7 March 2023

LEARNING OUTCOMES

Learn the key tax changes impacting your practice and business.

SUITED TO

Accountants, lawyers and businesses involved with income tax and GST matters. The content is practical and presented at an introductory to intermediate level.

PRESENTER

Maurits van den Berg, Senior Manager, Taxation Services, Baker Tilly Staples Rodway.