WHAT IS TAX POOLING?

big corporates like the banks overpay their provisional tax. In the past, they would overpay it to IRD, and get a miserable interest rate. Companies like TMNZ came along

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WHAT HAPPENS IF I MAKE A LOSS?

That’s a good question, and it depends a lot on what entity incurs the loss.  Let’s break down the various types and what effect they have. LOOK-THROUGH COMPANY (LTC) If you are a shareholder in a Look-Through Company (LTC) and that company makes a loss, then you get to carry that loss through to your…

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ARE MY PERSONAL INSURANCE PREMIUMS TAX-DEDUCTIBLE?

It’s a good question.  Here’s the expert opinion of John Brown, LL.B, Dip Fin Pl: Purpose Business insurance can be arranged so that business loans can be reduced or repaid not only on the death, or total disablement of the business owner, but also on the owner experiencing a critical illness or trauma, like a heart attack,…

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6 MINUTES ON DEPRECIATION

If you own rental property, one of the things your accountant will look at is depreciation. If you’ve got 6 minutes and 5 seconds, then watch this animated video from Inland Revenue.

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DEPRECIATION CLAWBACK AND YOUR RENTAL PROPERTY

downwards trend

When a property is sold, ideally you should get a proper valuation done (see here for more info).  Work out the difference between their current value and their book value and that will give you the figure that is either clawed back or deducted

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