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The Week In Tax — 301 episodes

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1

Inland Revenue consults on changes for regulation of tax agents, the capital gains tax problem for UK beneficiaries & more

2

Inland Revenue "reminds" cryptasset investor of their obligations, what is the effect of fiscal drag & a major EU report on taxation of wealth

3

Tax Justice Aotearoa's recently released Tax Policy Statement - what changes would it like to see?

4

Inland Revenue adds another tool for its crypto-asset activities, & beware the hidden traps of the financial arrangements regime

5

Happy New (Tax) Year, Government's fuel relief package, 1st April changes and more

6

Changes to thin capitalisation and student loan debt relief announced and some suggestions for responding to the surge in petrol prices

7

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

8

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

9

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

10

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

11

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

12

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

13

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

14

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

15

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

16

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

17

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

18

GST at 32%? Treasury's Long-term Fiscal Statement 2025, income tax implications of providing sponsorship & changes to Family Boost take effect

19

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

20

OECD Tax Policy Reforms 2025 report, happy 40th Anniversary to Australia’s CGT, & more

21

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

22

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

23

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

24

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

25

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

26

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

27

How effective marginal tax rates fall heaviest on low-income families, the Green Party on rates & more

28

Sir Roger Douglas's radical proposal for the future shape of New Zealand’s tax system, the pros and cons of raising GST to 18%, the first ever sentencing for possession of tax evasion tools

29

Finance Minister considering tax changes for the major banks, changes to the FamilyBoost scheme & climate adapation report ducks a key issue

30

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

31

Guest John Cantin and I discuss Inland Revenue's recent trust disclosures post-implementation review

32

FBT & twin-cab utes, IRD's clampdown on the horticultural sector, tax & New Zealand's low productivity growth

33

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

34

Post Budget analysis of the Investment Boost initiative, IRD's additional funding & what may replace the Digital Services Tax

35

IRD consultation on mutual associations transactions, latest on student loan debt & a look ahead to next week's Budget

36

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

37

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

38

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

39

The United Nations enters the tax chat, concerns over rising GST debt, & Mega Marshmallows - food or confectionary

40

Getting ready for tax year end, lessons from the largest known GST fraud and potential corporate tax cuts

41

The IMF calls for a comprehensive CGT, changes ahead for the FIF regime & a novel proposal for funding NZ Superannuation

42

Richard Abel, chair of the Accountants and Tax Agents Institute of New Zealand

43

Tax bill reported back, Inland Revenue consults on not-for-profit sector and more

44

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

45

Robin Oliver on corporate tax cuts, Netflix under investigation and Inland Revenue consults on treatment of repairs to newly acquired assets

46

Are corporate tax cuts on the agenda? Could the US retaliate against a digital services tax?

47

New digital nomad visa introduced, potential big change for US citizens living abroad & latest IR consultation

48

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

49

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

50

Tax changes for charities proposed, more feedback on IRD's long-term insights briefing & an interesting Technical Decision Summary on cryptoassets

51

Latest from OECD on international information exchanges and on Inland Revenue's proposed long-term insights briefing

52

Tax Policy Charitable Trust Scholarship co-winner Andrew Paynter on his proposal to increase GST to 17.5% with a credit for low income

53

Government's tax and social policy work programme, IRD crackdown on Student Loan debt and more

54

2024-11-11 Week in tax - a review of Inland Revenue's 2024 Annual Report

55

An historic UK Budget with plenty of ramifications for Kiwis & IR's crackdown continues

56

Is there a non-compliance issue with overseas income, Tax Policy Charitable Trust Scholarship & more

57

How to fund the rising cost of superannuation, deduction notices & IRD's audit activity

58

Time for a Tax Law Commission to restore the Generic Tax Policy Process

59

Latest OECD report on tax policy reforms, ACC crackdown, IRD & social media

60

IRD draft guidance on FBT & travel between home & work, the CGT debate gets spicier & more

61

Taxation & Māori Business, raising the GST registration threshold, IR investigations & more

62

Taxing capital back in the news, a bad week for Apple & Google, social media controversy & more

63

A proposal for a simplified fringe benefit tax regime for small businesses

64

New tax bill drops, insights on transfer pricing & Inland Revenue comes knocking

65

Inland Revenue consults on its next long-term insights briefing, paid parental leave underpayments

66

Inland Revenue cranks up the pressure on liquor outlets, the taxation of shares & the Olympics & tax

67

Don't look back in anger - 20 years of Baucher Consulting - what's changed or not changed

68

Addressing the tax gap by expanding the withholding tax regime to contractors

69

IRD's new property tax decision tool, shared housing, time to overhaul the FIF regime & more

70

Latest OECD Corporate Tax Statistics, IRD guidance on depreciation & more

71

A deep dive into what makes Inland Revenue a high-performing organisation

72

Inland Revenue cracks down on crypto-asset traders & the Tax Policy Charitable Trust scholarship

73

When is a subdivision a GST taxable activity, loans to shareholders & a G20 wealth tax blueprint

74

Charities tax exemption to come under review, results of IRD review of smaller liquor outlets & more

75

Post Budget analysis, indexing thresholds regularly, & GST on transitional housing

76

Budget 2024 preview

77

The Australian Budget, Facebook's 2023 results & Treasury's pre mini-Budget advice

78

Pre-Budget teasers, the OECD calls for a capital gains tax & reflections on 40 years in tax

79

The calm before the storm? OECD's latest report on taxing wages

80

Special episode talking tax with guests Rob McLeod, Robin Oliver & Geof Nightingale

81

Is Government about to review the charitable exemption for churches, Canada implements a DST & more

82

Inland Revenue warns the construction sector, releases guidance on new developments & more

83

The Apps Tax takes effect, an interesting Treasury analysis & the ATO raids the Exclusive Brethren

84

The IMF proposes tax reforms & gets rebuffed, beware of bright-line complexities, reforming the ETS

85

Trustee tax rate & interest deductibility confirmed, but commercial buildings depreciation to go

86

The UK Spring Budget, the end of the non-dom regime, trusts & local government finances

87

A softening in the application of the 39% trustee tax rate, tax & the collapse of Newshub & more

88

Notes from the 2024 International Fiscal Association Conference

89

CSI - Inland Revenue Edition with guest Tracey Lloyd

90

Treasury raises the issue of Capital Gains Tax, charities business income exemption & more

91

What's ahead in 2024, Inland Revenue guidance on the proposed 39% trustee rate & more

92

COP28, the Climate Commission & taxing EVs, staff retention payments & more

93

Inland Revenue launches campaign targeting potential tax avoidance by higher rate taxpayers & more

94

More on the Coalition's tax policies, taxing marijuana - the Colorado example & more

95

A first look at the new coalition Government's tax policies

96

Inland Revenue launch new campaign on GST, when is a subdivision a taxable activity & more

97

Review of Inland Revenue's Annual Report for 2022-23

98

Progress at last on the international tax front? Interesting ruling about the FIF regime, & FTTs

99

Has Inland Revenue dropped the ball on Child Support, the IRS takes action against Microsoft & more

100

Time for an independent fiscal costing unit? GST & food in Australia, & do we need more tax?

101

Time to reform child support, FBT interest rates rise, the perils of trusts & more

102

What a couple of mega landlords say about our tax system, why is the NZSF taxed & ACT's tax cuts

103

Should the New Zealand Superannuation Fund be tax exempt, a new debt framework & more

104

Government fixes a flood related bright-line test issue, falling foul of IRD & esoteric tax law

105

Taxation Principles Reporting Bill, new Digital Services Tax Bill & National's tax policy launched

106

Talking Trusts with Tammy McLeod

107

Whither the Generic Tax Policy Process, changing rules around taxation of trading stock & more

108

Labour's tax policy, GST groups & notes from the Trans-Tasman IFA Conference

109

How IRD could help spot struggling businesses & manage debt better, tax changes to help startups

110

A new Revenue Minister, IRD's construction sector initiative & Te Pati Māori's tax policy

111

The R&D loss tax credits regime, progress on the OECD/G20 global tax deal & more

112

The Budget tax switch that never happened & Inland Revenue quizzed about its investigation activity

113

Trustee tax rate controversy, IMF working paper on taxation of crypto & latest tax take details

114

Time to increase the GST threshold, watch out for the Airbnb trap and has EY gone woke

115

Diana Crossan on her time as Retirement Commissioner & why she signed the open letter on tax

116

Greens wealth tax bombshell, IMF suggest a CGT, crypto-asset reporting & Auckland's budget

117

Tax Principles Reporting bill, ATO issues new ruling on residency & more

118

More from Inland Revenue about trusts & tax misalignment, BEPS, climate change

119

GloBE tax proposals legislation introduced, a tax principles bill & more on the Budget

120

Budget Special

121

Are leaky building repairs deductible? The Australian Budget & New Zealand Budget predictions

122

More help for flood-hit businesses, renting rooms to flatmates & provisional tax

123

Podcast special with Shamubeel Eaqub analysing Inland Revenue's high wealth individuals report

124

Controversial Sapere report causes a stir, IRS report on FATCA data & more

125

Happy New Tax Year - a new FBT exemption, interest & short stay accommodation & climate change

126

A taxpayer screws around & gets found out, landlords & interest & are breast implants tax deductible

127

5 tips to get ready for tax year-end, reforming working for families, UK cash basis to be expanded

128

IRD launches its construction compliance campaign, surprise FBT exemption& the UK Budget

129

Inland Revenue interpretation statement on tax avoidance, updated home office allowances & more

130

Inland Revenue gets back to core business, latest GST updates & more

131

Latest tax updates on Cyclone Gabrielle & Treasury's 2021 long-term insights briefing

132

Cyclone Gabrielle - what assistance from Inland Revenue is available

133

2023 Tax Predictions

134

Don't look back in anger, the year in review

135

Vivien Lei's prize winning proposal for an environmental impact tax

136

Latest OECD stats on corporate tax, Government's tax revenue to 31st October & more

137

Taxpayer wins against Inland Revenue, tax advisors support a CGT & more

138

GST & the Platform Economy, Inland Revenue & the Cost of Living payments & a tax-free threshold?

139

Lessons from the UK about GST exemptions, could you be subject to UK tax & more

140

Green party proposes excess profits tax, ATO's Corporate Tax Transparency & OECD on carbon taxes

141

This week a deep dive into Inland Revenue's 2021-22 annual report

142

Inland Revenue targets multinationals re overpaid wage subsidy, the Asia Initiative & more on Frucor

143

OECD proposals on crypto-asset reporting, Government proposes a new greenhouse gas levy & more

144

GST record-keeping changes on the way, Supreme Court rules on Frucor tax avoidance & more

145

Inland Revenue FBT compliance programme, build-to-rent interest deduction & the UK mini-budget

146

Cost of living payments, backdated ACC compensation & latest from OECD on tax policy reforms

147

Binding rulings illustrate the hidden tax traps, Treasury discusses tax & housing & more

148

IRD's first long-term insights briefing, FBT regulatory review, & residential property taxation

149

New tax bill hits the headlines but other than GST & KiwiSaver what else does it contain

150

Provisional tax & use of money interest, time for a residential land value tax & more

151

Tax break forbuild-to-rent developers, role of tax in the housing crisis & donations to schools

152

More on the cost of living payments, the sustainability of the tax system, Biden's tax deal & more

153

Death, taxes, cost of living payments & Donald Trump, climate change adapation & tax

154

Tax losses & business continuity, IR finds director personally liable for company debts & more

155

Inland Revenue guidance on building depreciation, effective marginal tax rates & taxation of housing

156

Using Inland Revenue against the Gangs, latest international tax developments & more

157

Inland Revenue clampdown on overdue debt, GST on directors' fees, Corporate tax take & more

158

Inland Revenue offshore tax compliance programme, draft guidance on international travel & more

159

Financial arrangements & cash basis persons, IRD & real estate agents, Google NZ's latest results

160

Disposals & changes in co-ownership for land taxation purposes, disputes process & more

161

Inland Revenue pauses controversial proposals, tax & the emissions reduction plan & more

162

Cost of Living Payment, mileage reimbursement, windfall taxes and more

163

Inland Revenue concerns over cost of living payments, GST warning for farmers & more

164

Budget 2022 special

165

Inland Revenue consults on international tax, gets a new CEO, & more plus The Rolling Stones

166

Inland Revenue reminders about 2022 tax returns, investigates Covid support payments & more

167

A Tax Principles Act? Submission deadline on controversial integrity measures & more

168

Use of money interest rate rises, trust reporting obligations & UK rules for non-domiciled persons

169

Comparing NZ's taxation of property, OECD proposals for crypto-assets reporting & more

170

Interest limitation rules enacted, defining cash basis persons, the Australian Budget

171

Countering top tax rate avoidance, GST and food year end, tax planningtax year end

172

Bumper round up edition, tax bill reported back, new Inland Revenue consultations

173

Covid support package announced, OECD Secretary-General's tax update & support for CGT

174

Deductibility of Covid-19 expenditure, future of tax administration, the tax perils of migrating

175

PAYE for non-resident employers, calculating foreign tax credits & more on social insurance

176

Proposed income insurance scheme, IRD's initial view on the new 39% tax rate & more

177

A look ahead at the coming year in tax, Omicron, international tax & what next for IRD

178

Half Year Economic Update, Covid-19 update & looking back at the big tax stories of 2021

179

Chinese tax authority assists tax evasion case, OECD tax revenue in 2020 & more

180

Latest Covid-19 developments, Christopher Luxon & taxing property, Charities & Donees in spotlight

181

The changing international tax scene with Professor Craig Elliffe

182

Improving the quality of tax legislation, concerns about increased powers of tax authorities & more

183

The law of unintended consequences special tax edition

184

New trust reporting requirements, a concerning Australian tax case & taxing ACC arrears

185

Latest Covid-19 announcements, & a review of Inland Revenue's 2021 Annual Report

186

New bright-line test rollover relief proposals, IRD high-wealth individuals research project

187

International tax agreement and Professor Lisa Marriott on IRD's debt management

188

Bright-line rollover relief, land tax implications of changes of ownership & more

189

First look at the draft legislation for the interest limitation rules

190

IFAC report surveying public trust in G20 tax systems, FEC inquiry on cryptocurrencies & more

191

Latest lockdown developments, NZ Super Fund's $2.3 billion tax bill, funding NZ Super

192

New tax bill revises cryptasset tax treatment, Treasury's long term forecasting

193

Latest Lockdown developments, more Inland Revenue advice on allowances

194

Lockdown latest, Provisional tax & GST payments, beware distributions to overseas beneficiaries

195

Back in lockdown - what support is available?

196

Tax implications of clean car discount scheme, IRD audit activity, latest Corporate Statistics

197

Working from home allowances, greater scrutiny of crypto-assets & criticism of Govt's tax policy

198

Beware the financial arrangements regime, latest on interest limitation proposals & time for a FER

199

Cryptoassets under the spotlight in Australia & New Zealand, deductibility of meal expenses

200

Unintended consequences of interest limitation rules, FBT on twin-cab utes, deemed dividends

201

Interest limitation proposals for taxable sales, international agreement on global taxation & more

202

What is a new build? Fighting Tax Crime & new purchase price allocation rules

203

G7 agreement on international tax, Climate Change Commission, FBT & work related vehicles

204

First look at detailed interest limitation rule and additional bright-line rules

205

What's going on at Inland Revenue? Google NZ's 2020 results & bright-line tes

206

Google's tax practices under fire from the Minister of Revenue, taxation of ACC lump sums & more

207

Budget 2021 Special

208

The Australian Budget, tax rates & brightline gains & a minimum corporate tax rate

209

Rethinking the taxation of property, IRD releases latest crypto advice & IRD audit activity

210

Week in tax with John Cantin discussing the tax policy behind the recent property tax changes

211

IRD launches construction industry campaign, unfair taxation of ACC lump sums & Earth Day

212

Crypto-assets under the spotlight, 10 years of GST compulsory zero-rating, trustees & Australian tax

213

Small Business Tax issues, managing FBT & international tax developments

214

More on the shock property tax changes, reflections on the future of tax

215

Week in Tax Special on property taxation changes

216

IRD warns real estate agents, the IMF on the housing market & more year end planning

217

Loss continuity & loss carryback rules, review of working for families & pre year end planning

218

New business loss continuity rule, hopes rise for a global deal on digital tax & the UK Budget

219

Notes from the IFA conference, covid resurgence support payments & distribution of wealth

220

Covid Resurgence Support Payment, Facebook & a DST, year end planning

221

More on IRD's business transformation programme, taxing property & new anti-avoidance interpretation

222

Tax implications of the Climate Change Commission's advice, the OECD on international tax

223

What's ahead in the tax world in 2021: taxing capital, the environment & Inland Revenue

224

The big tax stories of 2020; Covid-19, taxing capital gains and Inland Revenue's performance

225

Rod Spicer of Insurance on how audit insurance can help dealing with Inland Revenue enquiries

226

Week in Tax Special - Taxation (Income Tax Rate and Other Amendments) Bill

227

New Minister of Revenue on digital services taxes, could the bright-line test be extended?

228

IRD reminder on bright-line test, responds to a previous podcast & more on the wealth tax debate

229

What's in IRD's briefing for its new Minister & the small business cashflow scheme is extended

230

A closer look at Inland Revenue's Business Transformation programme

231

IRD & Common Reporting Standards, consequences of not keeping records & tax debt tipping point

232

What will Labour do in tax, a role for green taxes, problems at Inland Revenue?

233

The challenges of taxing the digital economy and a new lover tax?

234

IRD is checking wage subsidy claims, the Australian Budget and why GST rate cuts don't work

235

Provisional tax, home office expenditure, IRD chases cryptoasset investors & designing a wealth tax

236

The ins and outs of UK pension transfers with Tony Chamberlain of GBPensions

237

A common GST mistake costs a client $450,000, reporting overseas income & Labour's tax policy

238

IRD wins Frucor tax avoidance case, new IRD guidance on cryptoassets and Labour's tax policy

239

The Money Mentalist Lynda Moore on the psychology of tax and money

240

Covid-19 and tax loss carry backs, AirBnBs, National's tax policy and CGT back on the agenda

241

Latest COVID-19 measures on working from home costs, wage subsidy and it's provisional tax time

242

Working from home allowances, what is work of a minor nature, tax policy

243

FBT & motor vehicles, how workable is the Green Party's wealth tax & unemployment insurance

244

Tax treatment of gold, deductions for healthy homes standards, trusts, tax avoidance

245

Child Support late payment penalties, EU loses tax case against Apple, 2019 tax pooling deadline

246

IRD on taxation of overseas investment properties, SME Loan Scheme extended & ACC levies frozen

247

Week in tax with Josh Taylor of tax pooling company Tax Traders

248

Australian superannuation, changing taxation of redundancy, Google and tax

249

Inland Revenue variation determinations, dangers of Australian executors, automatic write-off limit

250

Wage Subsidy Extension, CGT is back on the agenda, time to top up your KiwiSaver contributions

251

A new tax bill, Inland Revenue isn't answering the phones, small business cashflow scheme

252

A controversial new payment for the unemployed, taxing redundancy & instalment arrangements

253

Small Business Cashflow Scheme, the sharing economy, home office allowances

254

Budget 2020 a big drop in the tax take & a surprising lack of additional funding for Inland Revenue

255

8th May 2020 - IRD guidance on FBT during lockdown, landlords & wage subsidy, Budget preview

256

IRD guidance on home office expenses, COVID-19 tax legislation & provisional tax is due

257

Week in tax 24th April, latest IRD guidance on Covid-19 measures, overseas rental property & AML

258

Week in tax the new loss carry back rules, problem with the FIF regime & working from home

259

Week in tax 9th April Inland Revenue criteria for remission, FBT, financial transactions tax

260

Inland Revenue's response to COVID-19, next stage of Business Transformation & what next in tax

261

More on the COVID-19 measures, unintended consequences and what next?

262

More on COVID-19 package, ACC maximums, pension transfers, year end tax planning

263

Special COVID-19 edition on tax changes announced today

264

Responding to COVID-19, Australian implications for NZ trusts and year end planning

265

GST change for crypto-assets proposed, donations tax credit, more on IRD cheque payment policy

266

The Trusted Taxpayer Regime - giving small taxpayers a tax credit & improving compliance

267

Tax rates and CGT on the agenda, IRD warns hospitality industry, OECD on international tax

268

Shareholder advances under IRD scrutiny, payment options, Australian stamp duty rises

269

Inland Revenue tax deduction notices, accidental dividends, terminal tax

270

John Lohrentz on tax implications of methane emissions

271

The tax issues for the coming decade, Student Loan debt crackdown

272

Review of 2019 the Tax Working Group report, IRD's business transformation & international tax

273

Chris Cunniffe of TMNZ on tax pooling & latest survey of tax agent satisfaction with Inland Revenue

274

The future of tax investigations, waste disposal levy, don't be late filing

275

Why did the Tax Working Group's CGT proposal fail?

276

GST and associated persons, using overseas credit cards, a global minimum tax?

277

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

278

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

279

A look at Inland Revenue's 2018-19 annual report

280

Geof Nightingale on the Tax Working Group & the OECD's international tax proposals

281

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

282

Taxing land sales, Tax Working Group recommendations approved and automatic exchange of information

283

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

284

Time for a tax advocate, cryptocurrency, information exchanges

285

The Unknown Unknowns in tax, wage theft and National's Tax Policy - the Week in Tax

286

Time for a wealth tax to address inequality? Talking with Max Rashbrooke

287

Applying PAYE to crypto-assets paid as salaries, Inland Revenue's declining audit activity

288

Brexit, tax and the financial arrangements regime, the Government's tax policy work programme

289

High Wealth Individuals in the spotlight and provisional tax

290

Is that ute really exempt from FBT?

291

Week in tax 19 July 2019

292

2019 - 7-12 This Week In Tax

293

2019 - 7-5 This Week In Tax

294

This week in tax

295

The Week In Tax 21st June 2019

296

Deborah Russell MP on tax legislation and policy

297

Don't end up in court for tax evasion

298

Don't spend your tax refund!

299

Andrea Black and the Tax Working Group

300

Government decides not to introduce a capital gains tax

301

Cullen Group versus the Inland Revenue case