New Zealand Master Tax Guide 2024

By CCH Editors

The Master Tax Guide, New Zealand’s most popular tax guidebook, is a concise and coherent
explanation of the legislation, cases and Inland Revenue rulings and policy affecting the 2023-24
and future tax years.
New and proposed changes covered in this edition include:
▪ further changes to the bright-line test, including updating the rollover relief provisions
▪ introduction of a build-to-rent exemption under the residential interest limitation rules
▪ broad reaching cross-border worker reforms which amend the PAYE, FBT and ECST rules to
allow more flexibility for employers
▪ introducing special tax treatment for expenditure for distribution networks
▪ introducing 3 new exemptions for the purposes of FBT related to employee transport
▪ new dual resident rules for companies, including changes to the loss grouping, imputation
credit account and consolidation rules
▪ amendments to the corporate migration rules
▪ amendments to the domestic dividend rules
▪ introduction of a clear rule for debt-equity swaps under the financial arrangements rules
▪ remediation of the foreign trust rules
▪ introduction to the new “listed services” rules
▪ flood and cyclone relief measures, including extension of the donation of trading stock rules

By CCH Editors

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