Month: February 2015


The net has been widened on who is a New Zealand tax resident

By Shelley-ann Brinkley – 25 February 2015 While the actual tax legislation has not changed, the Inland Revenue has changed its interpretation of the wording in the legislation. Emphasis is now placed on whether or not a person has a dwelling available to them in New Zealand. If they do, then this will more than […]

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Changes to Director requirements to take effect from 1 May 2015

|Business Advisory Services|Tax Advisors|Changes to Director requirements from 1 May 2015 By Shelley-ann Brinkley – 5 February 2015 Unlike many other countries (e.g. Australia), there has historically been no requirement for a New Zealand company to have a New Zealand resident director. This has made it fairly easy for non-residents to set a company up […]

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