Example: tourism industry
KiwiSaver Amendment Regulations 2007
r 4 KiwiSaver Amendment Regulations 2007 2007/152 ‘‘28 Termination of participation in mortgage diversion facility ‘‘(1) This regulation applies if— ‘‘(a) a provider of a KiwiSaver scheme or a mortgagee decides to terminate participation in the mortgage diversion facility in respect of all or any members
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Taxation of employee share schemes: start-up companies ...
taxpolicy.ird.govt.nz1 Taxation of employee share schemes: An officials’ issues paper, Inland Revenue (May 2016). 2 Tax treatment of employee share schemes further consultation– , Inland Revenue (September 2016). 3 Taxation (Annual Rates for 2017–18, Investment and Employment Income, and Remedial Matters) Bill.
Taxation (Neutralising Base Erosion and Profit …
taxpolicy.ird.govt.nzTaxation (Neutralising Base Erosion and Profit Shifting) Bill . Commentary on the Bill . Hon Stuart Nash . Minister of Revenue
Special Report - New rules for taxing controlled …
taxpolicy.ird.govt.nzPage 1 13 October 2009 A special report from the Policy Advice Division of Inland Revenue New rules for taxing controlled foreign companies and foreign
Cabinet paper - Base erosion and profit shifting …
taxpolicy.ird.govt.nzOffice of the Minister of Revenue . Cabinet . BASE EROSION AND PROFIT SHIFTING (BEPS) – UPDATE ON THE NEW ZEALAND WORK PROGRAMME . …
The New Zealand tax system and how it compares ...
taxpolicy.ird.govt.nz2011/12 to New Zealand’s company tax rate, it is higher than the OECD average, reflecting the international trend to lower rates for company tax, as shown in Figure 9. The Australian rate in Figure 9 is the standard rate; small business entities (turnover less
CONVENTION BETWEEN AUSTRALIA AND NEW …
taxpolicy.ird.govt.nz1 convention between australia and new zealand for the avoidance of double taxation with respect to taxes on income and fringe benefits and the prevention …
The taxation of lease inducement payments
taxpolicy.ird.govt.nzThe taxation of lease inducement payments An officials’ issues paper July 2012 Prepared by the Policy Advice Division of Inland Revenue and the New Zealand Treasury
Special report: employee allowances - Tax Policy, …
taxpolicy.ird.govt.nzBackground Over recent years there have been some significant concerns around the tax treatment of employer-provided accommodation, accommodation payments, and other
Related parties debt remission - Inland Revenue …
taxpolicy.ird.govt.nzFirst published in February 2015 by Policy and Strategy, Inland Revenue, PO Box 2198, Wellington, 6140. Related parties debt remission – an officials’ issues paper.
Automatic exchange of information - Tax Policy, Inland …
taxpolicy.ird.govt.nzThe standard is usually referred to as “Automatic Exchange of Information”, “AEOI”, or the “AEOI standard”. AEOI is a global initiative, led by the G20 and OECD, to address the international problem of “offshore tax evasion” (that is, evading tax by hiding wealth in offshore accounts).
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Lifestages KiwiSaver Scheme Investor Update
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of the index's total market capitalization 89 weapons ...
www.scotiabank.comKiwiSaver is a voluntary government-initiated investment plan with 2.6 million members and NZD 33.8 bn (USD 24.2 bn) in assets spread across 500 funds managed by 24 private- sector providers. 3 Over the past year, New Zealand news agencies have been uncovering
KiwiSaver Performance Survey September Quarter 2010
media.nzherald.co.nzKiwiSaver Performance Survey September Quarter 2010 ... their KiwiSaver investment. The New Zealand financial services industry has few legal requirements for managed funds disclosure, and ... This was good news for most KiwiSaver investors,
KiwiSaver Annual Market Report 2012 - Investment News
investmentnews.co.nzchanged since KiwiSaver’s launch in 2007. This study, which is built on data stretching back five years, reviews the annual results of 41 KiwiSaver providers: in the scheme’s inaugural year the same research encompassed 42 providers.
Fisher Funds KiwiSaver Scheme - Fund Facts August 2018
fisherfunds.co.nz** The Fisher Funds KiwiSaver Scheme does not have a separate Balanced Fund. A Balanced investment strategy is available and reflects a 55% weighting in our Conservative KiwiSaver Fund and a 45% weighting in our Growth KiwiSaver Fund.
RESEARCH PAPER #3 GENERATION KIWISAVER
investmentnews.co.nzKIWISAVER. SECURING THE FUTURE FOR YOUNG NEW ZEALANDERS. GENERATION. KIWISAVER ... Promote the financial services industry as a medium for investment. OUR PURPOSE IS TO: OUR VISION: The FSC’s vision is to be the voice of …
Market and Economic Review - milfordasset.com
milfordasset.cominvestment policy of the Milford KiwiSaver Aggressive Fund replicates that of the AonSaver AMT Milford Aggressive Fund, in place since 1 October 2007. On 1 October 2011 this Fund was renamed the Milford KiwiSaver Active Growth Fund. Key Market Indices Past month 1 year 3 …
Investment News
c1940652.r52.cf0.rackcdn.com2 Maat Investment News | Autumn 2012 Ph 06 765 0584 0800 00 6228 | Neil Tuffin 021 481 441 ntuffin@maat.co.nz Investment Portfolio With four commercial properties now under Maat’s management, we thank all investors who have subscribed to our offers. It is through
KiwiSaver Statements - fma.govt.nz
fma.govt.nzAround one in ten KiwiSaver members indicate they are in a default fund. These members are more likely to be younger, i.e. 18 to 29 years, students, living in a flatting situation. KiwiSaver members in a default scheme appear to be less engaged with their investment, and less likely to read their statement.
Survey reveals overwhelming public demand for sustainable ...
sustainable.org.nzSurvey reveals overwhelming public demand for sustainable KiwiSaver funds A survey of New Zealanders has revealed that Kiwis care deeply about how their KiwiSaver funds are being invested and that they want more sustainable KiwiSaver options. The survey of 1400 New Zealanders, conducted by the Sustainable Business Network (SBN),
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