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Tax matters

As the leading provider of audit services to the public sector, we have an extensive knowledge of sector tax issues. These documents provide guidance and information on selected tax matters.

Tax treatment of payments for hurt and humiliation

The document discusses the tax treatment of payments for hurt and humiliation made to employees or former employees.

Tax treatment of eye care payments

The document discusses the tax treatment of eye care payments made to office staff (e.g. reimbursements for new spectacles).

GST treatment of land sales and purchases

The document discusses the GST treatment of land sales and purchases, and the common errors in relation to accounting for GST on these transactions.

Tax calculation and disclosure examples

This item includes two worked examples of income tax disclosures prepared in accordance with NZ IAS 12.

Deferred tax calculation guidelines

This paper explains the calculation of deferred tax, including the adjustments required for buildings and investment properties.

Accounting for tax loss transfers

This paper explains the accounting treatment of tax loss transfer arrangements in the annual financial statements.

Tax policies for GST, FBT, PAYE and withholding tax

This item includes an example of tax policies in relation to GST, FBT, PAYE and withholding tax.

Please contact our Tax Director, Jason Biggins, if you have any questions regarding these items.

Page last updated: 11 April 2018