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Graham Lawrence

Recent Posts

Governments “Foundations for the Future” budget signals further tax crackdown

Posted by Graham Lawrence on May 17, 2018

Listening to the Minister of Finance Grant Robertson in the budget lock-up this morning highlighted to me the importance tax plays.


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Topics: Tax, SME Governance

Tax Spotlight: Fringe benefit tax refocused – Are you ready for an Inland Revenue Fringe Benefit Tax Compliance Audit?

Posted by Graham Lawrence on March 22, 2018

2017 marked the first year the Inland Revenue had a dedicated audit team which focused on Fringe Benefit Tax (FBT).

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Topics: Tax

How employers can accurately calculate tax on holiday pay over Christmas

Posted by Graham Lawrence on December 14, 2017

Family. Gifts. Carols, baubles, tinsel on the tree. When it comes to Christmas time, these are the things that most Kiwis are going to be thinking about—but there’s one more thing that business owners need to keep in mind over the Season of Giving: how much they should be giving to their employees in pay over the holidays.

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Topics: Tax

Look out for upcoming changes to family trust laws

Posted by Graham Lawrence on December 13, 2017

A massive overhaul and rewrite to trust law in New Zealand is currently underway—and your trust may be affected.

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Topics: Tax

What you need to know about company car tax over Christmas

Posted by Graham Lawrence on December 12, 2017

If you use a company vehicle as a benefit for your employees, you need to make sure you’re keeping the IRD happy over the holidays.

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Topics: Tax

The Christmas guide to tax implications for employee/client gifts

Posted by Graham Lawrence on December 08, 2017

‘Tis the season of giving! But if you’re planning to give your clients and/or employees a present this year, you should temper your generosity of spirit with the correct tax treatment of gifts for employees. After all, you wouldn’t want the IRD to put you on its naughty list… 

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Topics: Tax, Fringe Benefit Tax

Tax policies that ‘make sense’ for businesses heading into the 2017 New Zealand election

Posted by Graham Lawrence on September 07, 2017

Listening to the second leaders debate this week, I could not help but let my mind wander to the same question businesses have been asking for. We need innovative tax policy now which can both redeploy resources, use existing infrastructure better, and propel New Zealand forward.

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Topics: Tax

The impact of new ‘Labour Hire Arrangements’ tax rules on businesses

Posted by Graham Lawrence on March 21, 2017

From 1 April 2017, tax must be deducted from all payments made to contractors working under a ‘labour hire arrangement’ for a labour hire business. This change will impact many businesses and different industries such as: employment agencies, 'temp' agencies, on-hire businesses as well as the wider recruitment, IT and healthcare industries. 


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Topics: Tax

What is the bright line test for residential property?

Posted by Graham Lawrence on March 16, 2017

In 2015, the Tax Department introduced a ‘bright-line test’ for the sale of residential property. If you buy and sell a property within two years, this test is used to determine if you are required to pay tax on the profit. We explain how the bright-line test works and the responsibilities of residential property owners.


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Topics: Tax, Advisory Boards

Are you remembering your obligations under investment property tax law?

Posted by Graham Lawrence on March 07, 2017

Property taxation is currently a hot area of focus for the Tax Department. If you’re buying, selling or renting property in New Zealand, it’s important to understand how property taxation works and your responsibilities as a business owner.


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Topics: Tax, Property