Course Topics:
- Tax obligations of residents and non-residents, principles and regulations governing income tax, including residency rules, tax rates, deductions, credits, and reporting requirements.
- Eligibility criteria and process for seeking tax relief under a Double Taxation Agreement (DTA) between New Zealand and another country.
- Criteria and procedures for obtaining exemptions from Non-Resident Withholding Tax (NRWT) in New Zealand for non-resident individuals or organizations.
- Concept of Final or Minimum Tax, Approved Issuer Levy (AIL), and essential tips for completing the IR3NR form accurately.
- Impact of registration and the criteria for cancellation under GST regulations in New Zealand.
Estimated time: 2 hours
- Teacher: Miguel Serrano
Course Topics:
- GST and Compulsory Zero-Rating
- GST on Agency
- Employees vs Contractors
- Potential New Tax Bracket
- Recent Cases on Charities
- Extracting Capital Gains from a Company
- Losses
Estimated Time: 2 hours 30 minutes
- Teacher: Miguel Serrano
Course Topics:
- Contains a forum of the most recent tax updates and discussions in relation to annual accounts preparation for 2022
Estimated Time: As announced via email
- Teacher: Miguel Serrano
Course Topics:
- Contains a forum of the most recent tax updates and discussions in relation to annual accounts preparation for 2021
Estimated Time: As announced via email
- Teacher: Miguel Serrano
Course Topics:
This webinar will be available to view from Monday 20 April 2020 and covers:
Coronavirus/COVID-19 Tax Relief -
Details of the tax-related measures recently introduced to assist businesses to alleviate cash flow concerns associated with the Coronavirus Pandemic including:
- Depreciation changes
- Asset write-offs
- Provisional tax changes
- Use of money interest write-off
Recent tax policy announcements -
- GST on insurance settlements
- Effective date of tax transfers for ICA
- Clarification of donations tax credit rules
- Recent tax case decisions
Tax Residency
A refresher on the important issues in determining New Zealand tax residence of individuals including:
- Permanent Place of Abode
- Tax treaty tie-breaker rules
- Inland Revenue's current view
- Recent tax cases affecting tax residence
GST Changes
An update on the key proposed changes to a range of GST issues including:
- Tax invoicing
- Conference and training services to non-residents
- Apportionment and adjustments
Estimated Time: 2 hours
- Teacher: Edrian Paul Martin
- Teacher: Miguel Serrano
Course Topics:
- Residency – individuals and companies
- Double tax agreements
- Overseas investments
- Foreign superannuation
- Understanding foreign exchange issues
- Foreign tax credits
- Subsidiaries and permanent establishments
- GST
- Structuring options
Estimated Time: 3 hrs 45 mins
- Teacher: Miguel Serrano
Course Topics:
- Sources of Taxable Income
- Individual Income Tax
- Tax Deducted at Source
- Schedular Income
- Investment Income
- Business Income
- Provisional Tax
- Tax Credits
- ACC
- Work & Income
- GST
- Interest and Penalties
Estimated Time: 30 minutes
- Teacher: Miguel Serrano
Course Topics:
- Income Tax
- GST
Estimated Time: 1 hour and 30 minutes
- Teacher: Miguel Serrano