Articles by Matthew Gilligan
Friday, April 13, 2018
On 29 March an issues paper was released outlining Labour’s promised tax loss ring-fencing proposals. While it is important to appreciate that this issues paper is designed to generate public feedback and therefore does not represent the final form of the rules, it is worth considering some of the detail provided.   ... Read Article
Friday, February 16, 2018
There are imminent changes to the bright-line test which will affect you if you are planning to buy or restructure investment property. 
  ... Read Article
Thursday, May 18, 2017
Labour has targeted investors in its fresh housing policy released in the last week. Ringfencing tax losses, five-year bright line rules and a tax committee (to mask their desire to bring in capital gains tax) are all on their agenda.
  ... Read Article
Wednesday, February 26, 2014
  ... Read Article
Saturday, March 09, 2013

Late last year the IRD issued a raft of statements including draft new legislation and new interpretations of existing rules. A few important ones that clients should note as potentially relevant are:  ... Read Article

Wednesday, September 26, 2012

Draft legislation reflecting the Government's desire to reduce tax benefits in respect of mixed use assets has now been released. Mixed use assets are assets that are used for both private and business purposes with holiday homes being perhaps the best example of this. The rules are proposed to apply from 1 April 2013.  ... Read Article

Friday, May 11, 2012

The recent Australian Budget announcements include a significant rule change which will affect any New Zealanders whom hold property investments in Australia. Specifically, the 50% discount which was available when calculating capital gains tax on property that has been held for more than 12 months is removed. By way of background, most readers will be aware of the fact that   ... Read Article

Tuesday, September 20, 2011

The IRD has recently released an issues paper in relation to the tax treatment of mixed-use assets.  Whilst the issues paper will apply to a range of assets including yachts, launches, aircraft for example, its application to holiday homes is likely most relevant to readers and clearly the main intended target of these proposed changes ... Read Article

Thursday, September 08, 2011

Whilst it has almost been six months since the new zero rating provisions for land transactions came into force, at GRA we are still seeing quirks and issues emerge as practitioners and property traders / investors come to grips with the new rules.  In today’s article I want to examine two scenarios that those of you who are property trading should be wary of.  ... Read Article

Tuesday, July 19, 2011

Labour intend to ring fence property losses to future property income. This will send thousands of investors broke fast. Take investors tax refunds away, property values crash. This is well documented overseas. Sweden property values dropped 35% when they ring fenced losses and the following govt reversed the policy, with values immediately there after recovering.  ... Read Article

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