Proposed GST measures, dual-resident company tax changes in New Zealand legislation

There are a couple of surprises contained within a tax Bill, introduced in New Zealand Parliament this week, as outlined by Rachel Piper and Darshana Elwela.

The New Zealand Government introduced the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (August Tax Bill) on 30 August 2022. The accompanying commentary on the proposed changes are available here. There are a range of policy and remedial items. We summarise the key policy changes below. New information reporting requirements for NZ digital platform operators from 1 January 2024 This is to implement the OECD’s model reporting standard for digital platfor...

Sign in below or register now to read the full article

Authors: Rachel Piper, Darshana Elwela

Published Date: 01 September 2022