Tax Archives - Macalister Mazengarb

Charitable gifts?

The High Court has released a judgment finding that some purported donations to the Trust Board of the Church of Jesus Christ of Latter-Day Saints (Trust) by a missionary, their family and others, in connection with the missionary’s application to be a missionary overseas were not charitable gifts for purposes of section LD 1 of [...]

February 26th, 2019|Categories: Legal Developments|Tags: Gifting, Tax|

New Tax Rules for Employee Share Schemes

New tax rules have been introduced under the Taxation (Annual Rates for 2017 – 18, Employment and Investment Income, and Remedial Matters) Bill (Bill), which proposes changes to the tax treatment of benefits offered under employee share schemes. Currently, under the Income Tax Act 2007, employee share schemes are intended to be taxed under a [...]

August 4th, 2017|Categories: Legal Developments|Tags: Employee Share Schemes, Tax|

New commercial obligations on the horizon

Against the backdrop of the Ministry of Foreign Affairs and Trade’s new Trade Agenda 2030, which is focussed on continuing to improve opportunities in export markets, NZ will soon effect changes to its commercial legislation. The OECD’s Automatic Exchange of Financial Account in Tax Matters (AEOI) creates an international standard with the aim of reducing [...]

May 5th, 2017|Categories: Legal Developments|Tags: Contract and Commercial Law Act 2017, Tax|

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