Articles by Matthew Gilligan
Monday, November 18, 2019
This month’s article is a continuation of last month’s on associated persons “traps”. Last month I highlighted two traps that can catch the unwary when moving property between associated entities. This month I have another two traps that readers should be aware of. 

  ... Read Article
Monday, November 18, 2019

Associated Persons Traps - Part 2

This month’s article is a continuation of last month’s on associated persons “traps”. Last month I highlighted two traps that can catch the unwary when moving property between associated entities. This month I have another two traps that readers should be aware of. 

  ... Read Article
Monday, October 21, 2019

This blog is Part 1 of 2 on traps that arise when land transactions involve “associated persons”. By way of background, both the Income Tax Act and the Goods and Services Tax Act have definitions of associated persons and special rules that apply to transactions between associates.   ... Read Article

Monday, October 21, 2019

Associated Persons Traps - Part 1

This blog is Part 1 of 2 on traps that arise when land transactions involve “associated persons”. By way of background, both the Income Tax Act and the Goods and Services Tax Act have definitions of associated persons and special rules that apply to transactions between associates.   ... Read Article

Wednesday, October 09, 2019
There are some changes happening at GRA that we want to inform you about. After much deliberation, Janet Xuccoa, who has been a partner Gilligan Rowe & Associates for 14 years, is leaving to further her career in Australia. I’m sure you will join us in wishing her all the best in her new endeavours.   ... Read Article
Wednesday, October 09, 2019

Changes at GRA

There are some changes happening at GRA that we want to inform you about. After much deliberation, Janet Xuccoa, who has been a partner Gilligan Rowe & Associates for 14 years, is leaving to further her career in Australia. I’m sure you will join us in wishing her all the best in her new endeavours.   ... Read Article
Thursday, September 12, 2019
The utilisation of trusts for asset protection, estate planning and tax planning purposes has exploded over the last 20 years. I suspect many readers are currently trustees of trusts. I equally suspect that very few readers have read the Trustee Act 1956, which was essentially the legislative rule book for trustee obligations. 
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Thursday, September 12, 2019

New Trusts Act Explained

The utilisation of trusts for asset protection, estate planning and tax planning purposes has exploded over the last 20 years. I suspect many readers are currently trustees of trusts. I equally suspect that very few readers have read the Trustee Act 1956, which was essentially the legislative rule book for trustee obligations. 
  ... Read Article
Monday, August 12, 2019
In this blog I look at the tax implications of a New Zealander investing in property offshore. While there is much coverage of the implications of investing in property in NZ, there is less commentary on offshore investment. 
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Monday, August 12, 2019

Investing in property offshore

In this blog I look at the tax implications of a New Zealander investing in property offshore. While there is much coverage of the implications of investing in property in NZ, there is less commentary on offshore investment. 
  ... Read Article
Tuesday, July 09, 2019

If you have a spare bedroom or two at home, you may think about renting it out in order to generate some additional income.  As you might expect, there are potential tax implications if you do so. The tax implications differ depending on the arrangement you have with the occupant. Broadly speaking, there are three different types of occupants as follows:  ... Read Article

Tuesday, July 09, 2019

Renting out the spare bedroom

If you have a spare bedroom or two at home, you may think about renting it out in order to generate some additional income.  As you might expect, there are potential tax implications if you do so. The tax implications differ depending on the arrangement you have with the occupant. Broadly speaking, there are three different types of occupants as follows:  ... Read Article

Friday, June 07, 2019
After several months considering over 250 submissions, the Finance and Expenditure Committee has reported back to Parliament on the loss ring-fencing rules. Reflecting the fact that the original draft was somewhat of a shambles, they have thrown that out and started again from scratch. 
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Friday, June 07, 2019

Ring-fencing Update

After several months considering over 250 submissions, the Finance and Expenditure Committee has reported back to Parliament on the loss ring-fencing rules. Reflecting the fact that the original draft was somewhat of a shambles, they have thrown that out and started again from scratch. 
  ... Read Article
Wednesday, March 27, 2019
Matthew Gilligan recently ran a webinar with Real Estate Investar on tax changes, including loss ring-fencing, and you can watch the recording here
  ... Read Article
Wednesday, March 27, 2019

Major tax changes webinar recording

Matthew Gilligan recently ran a webinar with Real Estate Investar on tax changes, including loss ring-fencing, and you can watch the recording here
  ... Read Article
Monday, March 04, 2019
The Tax Working Group’s final report has been issued, and I give a quick assessment of the main points below. However, bear in mind that what the TWG have recommended and what Labour actually implement, are likely to be completely different.
  ... Read Article
Monday, March 04, 2019

TWG Final Report

The Tax Working Group’s final report has been issued, and I give a quick assessment of the main points below. However, bear in mind that what the TWG have recommended and what Labour actually implement, are likely to be completely different.
  ... Read Article
Tuesday, January 29, 2019
I wrote about loss ring-fencing in my December article, and it is still a hot topic. With the rules to take effect from 1 April 2019, and the legislation still not finalised, there are a number of questions that remain. I address some of these using case studies, which could well apply to you.  
  ... Read Article
Tuesday, January 29, 2019

Loss Ring-fencing Questions

I wrote about loss ring-fencing in my December article, and it is still a hot topic. With the rules to take effect from 1 April 2019, and the legislation still not finalised, there are a number of questions that remain. I address some of these using case studies, which could well apply to you.  
  ... Read Article

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