Inland Revenue 2-Taxpayers Nil Podium Investments, the deductibility of seismic strengthening expenditure, & interaction with wider economic objectives

from The Week In Tax · host The New Zealand Tax Podcast

This week, the High Court in Podium Investments Ltd upholds a Taxation & Charities Review Authority decision regarding the deductibility of seismic strengthening expenditure, but how does that decision fit within wider policy. A Technical Decision Summary highlights the perils of poor record keeping and as the election campaign ramps up we take a look at the contrasting tax philosophies emerging.

Episode metadata supplied by the publisher feed · Published Jul 24, 2026

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Inland Revenue 2-Taxpayers Nil Podium Investments, the deductibility of seismic strengthening expenditure, & interaction with wider economic objectives

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