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As ESG investment grows across Asia-Pacific, businesses face increasingly complex tax and transfer pricing implications. Alejandro Ces and Alex Yam produced an article for Tax Notes which explores the evolving regulatory landscape across 10 APAC jurisdictions, including New Zealand. It provides practical insights into allocating ESG-related costs, managing cross-border arrangements and ensuring transfer pricing approaches are appropriately documented.

A rare alert for the horticulture sector, an update about GST for directors and board members who are appointed by a personal services company, and more news about fraudulent activity detected by Inland Revenue.

Inland Revenue has issued a range of updates covering salary sacrifice arrangements, GST treatment of retirement scheme management services, bank cashback incentives, employee allowances and recent technical decisions. The updates also include a reminder about the tax risks of property disposals, a fraud prosecution involving more than $2 million in false claims, and consultation on several draft tax interpretations that could affect businesses and advisers.

Earlier this year, Inland Revenue released a consultation paper about the tax treatment of software expenditure. If your business continues to invest in SaaS and other cloud platforms, potential reforms aimed at simplifying the rules and reducing compliance costs could be on the way. Tax Partner, Sam O’Connor explains why the treatment of software is under review and the practical steps your business can take now to stay ahead of any changes that might be on the horizon.

This week's Tax Watch covers recent information releases from Inland Revenue and updates to the Consumers Price Index.

Find out about the 2026 square metre rate for home office calculations, Inland Revenue's new ways to address tax debt, and upcoming changes to how taxpayer ruling applications are submitted.

The updated kilometre rates for the 2025-2026 income year have been released by Inland Revenue, and a new double tax agreement between New Zealand and the UK was signed on 1 June 2026.

This issue of Tax Watch covers the latest updates from IRD about GST, FBT, and a recent ruling that considered the legal status of a foreign trust and the implications for a NZ beneficiary.

This issue covers updated GST guidance on directors’ and board members' fees, OECD Pillar Two implementation developments and more.

Two questions are on the horizon for New Zealand’s public benefit entities (PBEs). First, is your organisation ready for two new accounting standards: PBE IPSAS 47 and 48? The second big question is whether you have a clear, well-communicated strategy when it comes to your reserves.

The 16 April 2026 issue of Tax Watch which covers Pillar Two registrations, changes to fringe benefit tax under the recently enacted Taxation (Annual Rates) Bill, an extension of the tax pooling regime being piloted by Inland Revenue, and consultations currently open for comment.

To meet your tax compliance requirements for the financial year end 2025, you need to complete an information questionnaire and send it back to us along with any required documentation. You can return your form using one of two methods - print and post or email.

The 1 April 2026 edition of Tax Watch includes updates about relief for rising fuel costs, tax changes made to boost infrastructure investment in New Zealand, guidance for the GST treatment of PSPs and BNPL entities, amendments to the common reporting standard and more ...

A global minimum tax has been introduced, which ensures that large multinationals pay at least 15% tax in all the jurisdictions they operate. This will have the effect of “reducing the incentive for profit shifting and placing a floor under tax competition, bringing an end to the race to the bottom on corporate tax rates,” as the OECD explains.

For retirement villages, there’s one area of complexity where the correct treatment can really pay dividends, and that’s GST. However, it can get complicated for retirement village operators; it’s easy to get wrong and can be very expensive to fix.

NZ IFRS 18 is coming, whether you’re ready or not. The sooner you start thinking about it, the smoother and more cost-effective the transition will be. We’ve been hearing quite a few of the same questions from Kiwi organisations, so we’ve put together the following list of the most commonly asked questions which address some of the more tricky issues you’ll face with NZ IFRS 18.