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Posts Tagged ‘law changes’

RENTAL PROPERTY ACCOUNTANT AUCKLAND

By Garreth Collard, Senior Property Accountant | December 20, 2023
Auckland city skyline

What may have been applicable last year could be completely different today. For landlords, staying abreast of these changes is not just advisable—it’s essential.

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CHANGES TO FINANCIAL REPORTING REQUIREMENTS FOR SMES

By Garreth Collard, Senior Property Accountant | August 30, 2023
Financial Report Act

ou might have heard of the Financial Reporting Act 2013 and the Financial Reporting (Amendments to Other Enactments) Act 2013.  Maybe not.  Anyway, changes which took effect on 1 April 2014 mean that entities that do not meet the large entity definition will no longer be required to prepare financial statements in accordance with NZ GAAP.

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WHY USE A PROPERTY ACCOUNTANT

By Garreth Collard, Senior Property Accountant | May 7, 2023
a couple see the benefit of using a property accountant for their NZ rental property

he field of investment property accounting has become more and more complex as more and more laws have been passed in the last few years,

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GOVERNMENT RENTAL PROPERTY TAX CHANGES 2021 (ARCHIVE)

By Garreth Collard, Senior Property Accountant | April 29, 2021

This page covered the government’s 2021 announcement to phase out interest deductibility and extend the bright-line test to 10 years — written at the time as upcoming changes. Those changes have since run their course and been substantially reversed: interest deductibility is now fully restored, and the bright-line test has dropped back to 2 years.…

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TRUST LAW CHANGES NEW ZEALAND

By Garreth Collard, Senior Property Accountant | December 31, 2019
Artwork depicting trust law changes in New Zealand, including trustee obligations, trust governance, and legal reforms.

Trustees will now have some mandatory duties to fulfill

Trustees must disclose certain information to all the beneficiaries – no more opacity!

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TAX WORKING GROUP INTERIM REPORT – IMPACT ON PROPERTY INVESTORS (ARCHIVE)

By Garreth Collard, Senior Property Accountant | September 21, 2018

The Tax Working Group (TWG) has published its interim report. What will be the impact on property investors?  (As it turned out: zero. It was not implemented) THE GIST OF IT Basically, the TWG wants to extend taxes on capital gains to things other than property. But, they are also looking at reintroducing building depreciation,…

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GOVERNMENT DIRECTION RE RENTAL HOME LOSSES (ARCHIVE)

By Garreth Collard, Senior Property Accountant | February 4, 2013

Government direction re rental home loss: What is it? What will they do? Will losses be ring-fenced or not? There are certainly differing views out there. One thing is for sure: there’s nothing like rumour.     Interest.co.nz(opens in new tab) lead the charge on the 8th of June 2013 with this headline: Who owns…

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