What is Thin Capitalisation and does it affect me?

May 28, 2014

For both companies and private investors, debt is commonly used as a tool for tax management when operating in more than one tax jurisdiction. In the case of New Zealand, the Thin Capitalisation rule was introduced in 1996 as a part of the Income Tax Act, with the purpose of limiting the scope to which…

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I am not living in New Zealand – But am I a New Zealand tax resident?

April 10, 2014

For New Zealand citizens living abroad, it can be at times confusing as to whether you are still a New Zealand tax resident even though you are based overseas. This article background information on New Zealand tax residency. How is tax residency determined in New Zealand? In New Zealand, you are a tax resident if…

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Tax Treatment of NZ Investment Property for Singapore Tax Residents

April 7, 2014

Taxation has always been a complex area to navigate. However, when it comes to investing in properties overseas, a thorough understanding of your local tax obligations is important to help you structure your investments to allow you to utilise your losses and minimise tax obligations. What is tax residency? For taxation purposes, there will typically…

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Tax Treatment of NZ Investment Property for Australian Tax Residents

April 7, 2014

Taxation has always been a complex area to navigate. However, when it comes to investing in properties overseas, a thorough understanding of your local tax obligations is important to help you structure your investments to allow you to utilise your losses and minimise tax obligations. What is tax residency? For taxation purposes, there will typically…

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Tax Treatment of NZ Investment Property for UK Tax Residents

April 3, 2014

Taxation has always been a complex area to navigate. However, when it comes to investing in properties overseas, a thorough understanding of your local tax obligations is important to help you structure your investments to allow you to utilise your losses and minimise tax obligations. What is tax residency? For taxation purposes, there will typically…

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