• Tax Knowledge Bank

Tax Knowledge Bank

We would like to introduce you to the “Tax Knowledge Bank”. As part of our commitment to you, we have developed (and are developing) a series of commentaries, information sheets and FAQs around common tax issues. It’s not about re-writing the Tax Act, it’s about providing you with a broad tax runway and guidance to confirm understanding or to maneuver away from mistakes that are commonly made.

We are here to guide and help you, but without a bit of knowledge sometimes it’s hard to know what question to ask. Tax Knowledge Bank provides you with information on tax topics that we often encounter. It will never be able to provide all the answers, and is general in nature, but exists to help steer you in the right direction; or to just quench those with a thirst for information.

Information is correct at the time of writing.


▶ Taxing the entrepreneurial spirit – the accidental trader

Buying something with the intent to sell? Learn about how profits arising from isolated transactions and business dealings are taxed.


▶ Can a company carry forward tax losses with different shareholders?

Tax losses are now effectively pegged to the business, not the shareholder. Learn about the rules referred to as the “business continuity test” (“BCT”).


▶ How does New Zealand treat trusts for income tax purposes?

New Zealand trusts operate under a settlor-based regime. On a global scale, this is quite different from other jurisdictions, which tend to focus upon the tax residence of the trustees. 

▶ The bright-line test fact sheet

The bright-line tests are just one small subset of a wide range of provisions that will seek to tax land sales. Read our bright-line fact sheet.

GST recordkeeping is getting easier

Rozelle van Schaik, Senior Manager at BDO Auckland, considers the modernised GST rules in a three part series.


Tax Stats, dates and rates

A guide to key New Zealand tax stats and facts


When is your land sale taxable?

While New Zealand does not have a comprehensive capital gains tax system, we do have wide ranging rules that will tax land sales.

Tax resident individuals fact sheet

A New Zealand tax resident fact sheet to help you understand how your income will be taxed if you move overseas or are returning to NZ.




▶ Tax residency: New Zealand transitional residency unpacked

Learn more about what it means to be a transitional resident. 


Tax reminders checklist

We have prepared a list of steps that you can take prior to balance date to help you maximise any tax opportunities that you’re entitled to as well as some important reminders for the tax year-end.



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