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新官上任3把火!! 看这http://www.nzherald.co.nz/busine ... p;objectid=10829034
着重要处理的地方是:
Fair warning from the IRD
Inland Revenue has issued its annual Compliance Focus, outlining areas it intends to concentrate on.
They include:
* The misuse of charitable status, which confers various tax advantages. "We are working with the Charities Commission to identify charities and individuals whose activities warrant investigation."
* The diversion of personal income into trusts or companies to avoid paying full tax. The Supreme Court's Penny and Hooper ruling last year clarified the law.
* Property transactions. "Our focus remains on property speculators and dealers who have not declared income from property transactions or treated it as capital gain."
* Non-resident contractors, who have come to the fore with the Christchurch rebuild. New Zealand outfits which engage them have tax obligations. |
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