New Zealand Tax News

Protocol to treaty between UK and New Zealand ratified

30 August 2008

Imputation discussion document released

30 August 2008

Treaty between Czech Republic and New Zealand ratified

30 August 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Treaty between New Zealand and Australia – developments

11 August 2008

Comments on draft contents of 2008 update to Model Tax Convention published

27 July 2008

Treaty between Czech Republic and New Zealand ratified

27 July 2008

Budget for 2008/09 – details

21 June 2008

Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)

21 June 2008

US announces negotiations for new protocol with New Zealand

21 June 2008

Limited Partnership legislation enacted

14 May 2008

OECD released discussion draft on transactional profit methods

8 February 2008

High Court decision on Australia-New Zealand tax treaty

8 February 2008

Treaty between New Zealand and Australia – negotiations

8 February 2008

Treaty between Czech Republic and New Zealand – details

16 January 2008

Discussion document released on reducing compliance costs of small and medium-sized businesses

16 January 2008

Report back to Parliament of Taxation (Annual Rates, Business Taxation, KiwiSaver, and Remedial Matters) Bill

3 December 2007

Protocol between United Kingdom and New Zealand signed – details

3 December 2007

Treaty between Czech Republic and New Zealand to be signed

4 November 2007

New rules for CFCs – exemption for active income

4 November 2007

Government to close PIE tax loopholes

1 October 2007

Limited Partnerships Bill introduced

2 September 2007

OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments

2 September 2007

Deemed rate of return for taxing foreign investment fund interests set for 2006-07 income year

29 July 2007

Treaty between New Zealand and Mexico enters into force

2 July 2007

Tax changes to stop overseas asset lease schemes

2 July 2007

Protocol to treaty between Australia and New Zealand enters into force

18 June 2007

KiwiSaver and Company Tax Rate Amendments Act passed

18 June 2007

Budget for 2007/08 – details

18 June 2007