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There are new tax rules on how GST applies to body corporates registered under the Unit Titles Act 2010.
If you are involved in running an education centre you have a number of tax responsibilities. The term education centre includes all organisations providing educational services - university, school, kindergarten, kohanga reo or creche.
These guidelines outline the calculation of reserves for general insurance including non-life riders on life insurance policies and reinsurance activities, but excluding life insurance.
These guidelines outline what an inbound tour operator needs to do to comply with New Zealand's tax laws, including the GST liable on the facilitation fees charged by inbound tour operators.
From 1 April 2014 new tax rules apply to the mining of minerals in New Zealand. The rules apply to exploration for, and development of the mines, and the physical mining of the minerals.
Tax is deducted from personal service rehabilitation payments for attendant care, home help, childcare, attendant care services related to training for independence, attendant care services related to transport for independence. Find out how you are affected as an agency providing services for ACC.
Find out what you need to do when issuing receipts for payroll giving donation purposes.
Key information if you have an interest in petroleum mining or exploration.
This section has information for entities that have elected or will elect to become PIEs (portfolio investment entities).
Information for people involved in the screen production industry.
Tax information that applies specifically to winemakers, including the valuation of trading stock for income tax purposes, and the Australian wine equalisation tax rebate which may be claimed.