Every organisation faces unique challenges throughout the business lifecycle. We understand the factors that govern growth and profitability and can tailor our...
We deliver full advisory service capability to navigate the array of opportunities, complex challenges and risks to help dynamic organisations achieve their...
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Business valuations
We offer expert valuation advice in transactions, regulatory and administrative matters, and matters subject to dispute – valuing businesses, shares and intangible assets in a wide range of industries.
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Capital markets
You need corporate finance specialists experienced in international capital markets on your side if you’re buying or selling financial securities.
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Complex and international services
Our experience of multi-jurisdictional insolvencies coupled with our international reputation allows us to deliver the best possible outcome for all stakeholders.
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Corporate insolvency
Our corporate investigation and recovery teams can help you manage insolvency situations and facilitate the best outcome.
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Debt advisory
An optimal funding structure for your organisation presents unprecedented opportunities, but achieving this can be difficult without a trusted advisor.
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Expert witness
Our expert witnesses analyse, interpret, summarise and present complex financial and business-related issues which are understandable and properly supported.
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Financial models
A sound financial model will help you understand the impact of your decisions before you make them. Talk to us about our user-friendly models.
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Forensic and investigation services
We provide investigative accounting and litigation support services for commercial, matrimonial, criminal, business valuation and insurance disputes.
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Independent business review
Is your business viable? Will it remain viable in the future? A thorough independent business review can help your organisation answer these fundamental questions.
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IT forensics
Effective ESI analysis is integral to the success of your business. Our IT forensics experts have the technical expertise to identify, preserve and interrogate electronic data.
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Mergers and acquisitions
Grant Thornton provides strategic and execution support for mergers, acquisitions, sales and fundraising.
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Raising finance
Raising finance - funders value partners who can deliver a robust financial model, a sound business strategy and rigorous planning. We can guide you through the challenges that these transactions can pose and help you build a foundation for long term success once the deal is done.
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Relationship property services
Grant Thornton offers high quality independent advice on the many financial issues associated with relationship property from considering an individual financial issue to all aspects of a complex settlement.
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Restructuring and turnaround
Grant Thornton’s restructuring and turnaround service capabilities include cash flow, liquidity management and forecasting; crisis and interim management; financial advisory services to companies and parties in transition and distress
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Transaction advisory
Our depth of market knowledge will steer you through the transaction process. Grant Thornton’s dynamic teams offer range of financial, commercial and operational expertise.
Does your tax bill get the same attention as your cost of sales or salaries and wages? Tax rates might be fixed but the rules and the risks aren't.
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Corporate tax
Grant Thornton can identify tax issues, risks and opportunities in your organisation and implement strategies to improve your bottom line.
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Employment tax
Grant Thornton’s advisers can help you with PAYE (payroll tax), Kiwisaver, fringe benefits tax (FBT), student loans, global mobility services, international tax
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Global mobility services
Our team can help expatriates and their employers deal with tax and employment matters both in New Zealand and overseas. With the correct planning advice, employee allowances and benefits may be structured to avoid double taxation and achieve tax savings.
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GST
GST has the potential to become a minefield and can be expensive when it goes wrong. Our technical knowledge can help you minimise the negative impact of GST
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International tax
International tax rules are undergoing their biggest change in a generation. Tax authorities around the world are increasingly vigilant, especially when it comes to global operations.
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Research and Development
R&D tax incentives are often underused and misunderstood – is your business maximising opportunities for making claims?
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Tax compliance
Our advisers help clients manage the critical issue of compliance across accountancy regulations, corporation law and tax. We also offer business and wealth advisory services, which means we can provide a seamless and tax-effective offering to our clients.
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Transfer pricing
Tax authorities are demanding transparency in international arrangements. We businesses comply with regulations and use transfer pricing as a strategic planning tool.
Our experts have extensive experience in audit and assurance and produce outstanding work for leading New Zealand organisations in both the public and private...
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Audit methodology
Our five step audit methodology offers a high quality service wherever you are in the world and includes planning, risk assessment, testing internal controls, substantive testing, and concluding and reporting
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Audit technology
We apply our audit methodology with an integrated set of software tools known as the Voyager suite. Our technology has been developed to produce quality audits that are effective and efficient.
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Financial reporting advisory
Our financial reporting advisers have the expertise to help you deal with the constantly evolving regulatory environment.
Consulting is a multi-disciplinary team, delivering a range of expertise including internal audit, risk management, IT advisory, project assurance, and...
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Business architecture
Our business architects help businesses with disruptive conditions, business expansion and competitive challenges; the deployment of your strategy is critical to success.
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Cloud services
Our team is led by cloud business experts who tailor services to the needs of your organisation, from strategy and implementation to ongoing services assurance.
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Internal audit
Our internal audits deliver independent assurance over key controls within your riskiest processes, proving what works and what doesn’t and recommending improvements.
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IT advisory
Our hands on product experience, extensive functional knowledge and industry insights help clients solve complex IT and technology issues
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IT privacy and security
IT privacy and security should support your business strategy. Our pragmatic approach focuses on reducing cyber security risks specific to your organisation
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Organisational & cultural change
The key to sustainable and future growth is a unified organisation operating within a strong cultural context, where transparency and communication are the priority for Kaimahi, and where visible leadership means walking the talk – but where does that journey begin?
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Payroll assurance
Our specialist payroll assurance team can conduct a review of your payroll system configuration and processes, and then help you and your team to implement any necessary recalculations.
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PCI DSS
Our information security specialists are approved Qualified Security Assessors (QSAs) that have been qualified by the PCI Security Standards Council to independently assess merchants and service providers.
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Process improvement
As your organisation grows in size and complexity, processes that were once enabling often become cumbersome and inefficient. To maintain growth, your business must remain flexible, agile and profitable
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Procurement/supply chain
Procurement and supply chain inputs will often dominate your balance sheet and constantly evolve for organisations to remain competitive and meet changing customer requirements
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Project assurance
Major programmes and projects expose you to significant financial and reputational risk throughout their life cycle. Don’t let these risks become a reality.
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Risk management
We understand that growing companies need to establish robust internal controls, and use information technology to effectively mitigate risk.
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Robotic process automation (RPA)
RPA is emerging as the most sophisticated form of automation used to help businesses become more agile and remain competitive in the face of today’s ongoing digital disruption.
If you're a Chinese company aiming to invest or establish operations in New Zealand, or you’re a Kiwi business wanting to do business in China, our Asia...
Our unique offering to the financial services sector may be the catalyst you need to take your business forward, safely and prosperously.
We understand the core issues in the health and aged care sector, and the delicate balance between mission purpose, service delivery and standards, and...
At Grant Thornton we have an inherent understanding of traditional and digital media and entertainment businesses, and an ability to spot potential issues and...
Grant Thornton understands the commitment and scrutiny within the NFP sector we offer innovative solutions to help you develop new skills and open up sources...
Grant Thornton actively works with professional services firms, and their Partners and stakeholders to ask the hard questions, and deliver value added...
New Zealand is a favourite location for real estate investors. While Auckland is at the centre of investment and development opportunities, other areas of New...
Our dedicated public sector advisory works with all types of agencies, including central and local government, Crown Entities, State Owned Enterprises...
Sustainability and impact
早在 3 月，政府就宣布了一系列措施，试图解决新西兰房价失控的问题。 这其中的关键是改革税收制度，以取消政府认为的房产投资者享有的优惠待遇
新西兰是少数几个不征收资本利得税的经合组织国家之一。 虽然已有很多税收规则征收物业增值税（本质上是一种松散变相的资本利得税），但新措施的规定却要深入得多。
这其中第一项措施就是对持有 10 年内出售的住宅物业（主要自住房除外）征收收益税。 这被称为“明线”测试。 它最初由国家党提出，于 2015 年 10 月 1 日起生效，一开始仅针对持有两年内出售的物业。 随后，工党于2018 年 3 月 29 日起将其延长至五年。 对于 2021 年 3 月 27 日后购入的物业，目前的明线期定为 10 年。
此外，明线规则还进行了其他多项调整，让人们更难利用主要自住房豁免规定来钻空子。 以前，若物业作为主要自住房的时间达到持有时间的一半以上，即可适用主要住房豁免规定。 新规则只会根据物业用作主要住房的时间，按比例减少物业出售的收益税。
3 月份宣布的第二项措施，是逐步取消住宅物业购房贷款的利息抵扣政策。 背后的意图是要在纳税人预期取得大量免税收益时，限制相应的利息抵扣。 虽然限制利息抵扣的政策自 3 月起适用于新购买的物业，并自 2021 年 10 月1 日起逐步延伸至其他所有住宅投资物业，但事实上，政府在公布时并没有制定限制利息抵扣规则的实施细则。
当时，税务局建议称这些改革措施会让政府在 2021-2025 年间获得 $18.2 亿额外收入，具体金额取决于当时的贷款利率。
一直到 2021 年 9 月下旬，政府总算在最后关头出台了关于限制利息抵扣规则的立法草案。
这些规则或许是近年来最具争议的税收改革措施之一。 大多数依靠投资住宅物业来获取租金收入的纳税人，不再能够用贷款利息来抵减租金收入的税收。
根据利息抵扣取消规则的规定， 2021 年 3 月 27 日或之后购入的住宅物业自 2021 年 10 月 1 日起不得申请利息抵扣。
对于 2021 年 3 月 27 日前购入的物业，则分阶段逐步实施这些规则：
- 2021 年 10 月 1 日至 2023 年 3 月 31 日可申请抵扣 75% 利息
- 2023 年 4 月 1 日至 2024 年 3 月 31 日可申请抵扣 50% 利息
- 2024 年 4 月 1 日至 2025 年 3 月 31 日可申请抵扣 25% 利息
- 自 2025 年 4 月 1 日起，完全取消住宅物业购房贷款利息抵扣。
与其他任何税收规则一样，关键在于细节，目前限制利息抵扣的实施细则终于提交国会审议。 细则主要是要罗列这些规则的豁免情形。
首先，新规则不会同等适用于“新建住宅”。 新建住宅系指在 2020 年 3 月 27 日或之后领取建筑合格证书（CCC）的物业。 新建住宅最长可自建筑合格证书颁发之日起 20 年内，享受利息抵扣政策。 这项豁免规定适用于新建住宅的最初购买人以及 20 年内的后续业主。
新建住宅（定义同样以建筑合格证书（CCC）颁发为准）的明线测试期也从 10 年缩短至 5 年。
根据这个定义，新建住宅的决定因素在于建筑合格证书的颁发，与住宅房龄无关。 因此，改建成住宅的写字楼或改建成多个新住宅的现有住宅，可能也符合条件。
此外，某些类型的住宅物业也可享受豁免，例如农场房屋、某些毛利土地、退休村、酒店、医院、社会住房、员工或学生宿舍，以及新西兰境外土地。 将主要住房的房间出租给租户的自住型业主也不包括在内。
拥有住宅的公司，只要其主营业务不涉及住宅用地，通常也可享受豁免。 但五个或以下个人或受托人拥有公司 50% 或以上股份的情形除外。
若物业在同一份产权证上同时拥有住宅物业和非住宅物业，则仅与非住宅物业相关的利息部分可以抵扣。
对于开发用于销售的房屋，房产开发商通常仍可申请利息抵扣。
取消利息抵扣后，若物业依据明线测试规定需要纳税，则仍可在物业出售当年申请利息抵扣。
有意思的是，税务局的建议也警告称，拟议立法可能会带来租户租金上涨和逃税漏税的风险。 它还警告称，这些改革措施会增加 250,000 名可能受这些改革措施影响之纳税人的合规成本。 它也会增加税务局的行政成本，因为他们要追查到个人是否依法纳税。
这部立法现已递交指定委员会，预计将于明年 3 月通过，但颁布后相关规则会从 2021 年 10 月 1 日起追溯实施。
规则里的细节远多于上文罗列的内容，且个人具体情形也可能产生不同结果。 因此，建议客户自行征询税收意见。
欢迎联系Alicia Bao咨询更多详情，联系方式如下：
Alicia Bao税务咨询及合规直拨电话：+64 27 203 1044 电子邮箱：alicia.bao@nz.gt.com |
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