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Australia and New Zealand

Find out about some differences between the two tax systems and some tax rules specific to the two countries, trans-Tasman imputation and wine equalisation tax rebates.

Comparisons between the Australian and New Zealand tax systems

If you are a New Zealander conducting business in Australia, or an Australian conducting business in New Zealand, you will encounter differences between the two systems.

Some of these basic differences can be explored by looking at the following pages:

Australian Government - Australian Taxation Office.

Read more about the Australian tax system on the ATO website

The information provided on this website is for general guidance only. It should not be used as a substitute for legal, business, accounting, tax or other professional advice.

Trans-Tasman imputation

The Taxation (Annual Rates, GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 included changes to address the double taxation that can arise on certain Trans-Tasman investments.

Find out more about Trans-Tasman imputation


There is some tax information that applies specifically to winemakers. This includes the valuation of trading stock for income tax purposes - stock in the process of fermenting, maturing wines and wines held for sale. There is also an Australian wine equalisation tax rebate which, depending on legislation, may be claimed in the future.

Find out more about winemakers