Articles by Matthew Gilligan
Wednesday, May 11, 2011

On 1 April 2011 new GST rules came into force.  Perhaps the change of most significance to many of our clients are the new rules around zero rating of land transactions.  These rules were brought in to address concerns the Government had about GST leakage where land was being sold from one GST registered party to another, with the GST registered purchaser making a GST claim that was funded by the IRD, only for the GST registered vendor to turn out to be insolvent meaning the IRD were not able to collect the GST from them.
  ... Read Article

Wednesday, October 20, 2010

Since announcing in May that the LAQC regime was going to be the subject of an overhaul the property investment community has been anxiously awaiting the Government’s follow-up to the Issues Paper released at the time.  On Friday 15 October 2010 draft legislation was released.  As at the time of writing all practitioners, including myself, were poring over the draft to get to grips with the new regime.  The objective of this article is to provide an overview of the proposed rules.  Contact Us At GRA  ... Read Article

Thursday, October 29, 2009

A common question that I get asked is – what impact do rental losses have on my entitlements to Family Assistance? Before I answer that lets just go back a step and talk about Family Assistance...  ... Read Article

Tuesday, August 11, 2009

Warning To Solicitors, Accountants and Trustees/Trust Advisors...

BEWARE THE APPOINTOR IN NEW ASSOCIATED PERSONS RULES   ... Read Article

Thursday, July 16, 2009

The much talked about new Association Rules are back before Parliament and unfortunately for those in the business of dealing in or developing property or erecting buildings, the Bill has not been substantially changed.
  ... Read Article

Tuesday, April 28, 2009

In a welcome development for taxpayers, the Minister of Revenue, Peter Dunne, has recommended to the Finance and Expenditure Select Committee considering the new associated persons rules ( for dealers in land, developers, and builders) that the implementation date of these rules be delayed.  ... Read Article

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