Indirect Tax

Deloitte’s network of indirect tax experts is well informed and understands the nuances of regulations, the importance of deep industry knowledge and the growing role of technology experience

Business Process Solutions (BPS)

Deloitte help assess operational effectiveness, identify opportunities to enhance both strategic insight and operational efficiencies and develop an incremental path to improvement by leveraging alternative resource models Read more

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Transfer Pricing | Topics | Tax

Businesses are facing an increasing number of tax and regulatory requirements imposed by the countries in which they operate. In the midst of uncertainty, we work with you to proactively minimise your risk exposure. Discover how Deloitte’s transfer pricing solutions can help.
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Mergers and Acquisitions Deloitte

A strategic or operational challenge may have an M&A solution. Our mergers and acquisitions teams advise and transact for corporate buyers and private equity investors across the M&A deal lifecycle.
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Is GST a bread and butter issue?

Is removing GST from food a possible temporary solution to the cost-of-living issue? In short, yes, but the position is more complex and its unlikely to be the best use of Government funds to tackle cost of living issues.
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Going digital

Issues papers set out the Inland Revenue’s initial views on a topic and request feedback from interested parties on the questions prompted by these views. Read more
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Tax debt: getting out of the red

Deloitte’s Turnaround & Restructuring team supports businesses to reduce risk and maximise value. With increasing tax debt and insolvency stories hitting the media the Turnaround & Restructuring and Tax teams look at how you can be proactive in difficult times.
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What tax reform to expect through to Election 2023

Tax reform has a history of influencing election outcomes and as we’re over halfway through the currently parliamentary term, with a lot of tax reform still on the cards in the next 12 months, it seems likely that Election 2023 could have taxes featuring heavily on the minds of voters.
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Asset stripping arrangements and Inland Revenue’s tax recovery provisions

The Inland Revenue has published a Technical Decision Summary in where a director was found personally liable for the tax liabilities of a company after the assets of the company were stripped out, leaving behind the debt.  In this case the Commissioner of Inland Revenue used the tax recovery provisions under section HD 15 of the Income Tax Act 2007 to make the director liable.  But what are the recovery provisions and what is asset stripping?  
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Substantial 'Platform Economy' changes proposed

Tax reforms for the ‘Platform Economy’ are one of the most substantial changes included in the Taxation (Annual Rates for 2022-23, Platform Economy and Remedial Matters) Bill (“the Bill”), but if you’re not delivering people or takeaways, or supplying short stay accommodation, do you need to care about these changes? The answer is yes, because these changes are actually significantly wider. 
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Trans-Tasman tax rules for the platform economy

The emergence of digital Platforms has made it easier than ever to do business around the world. But increasingly there are new tax and reporting burdens being placed on Platforms. In this article we provide an overview of the reporting obligations and key GST obligations for Platforms operating in or selling into New Zealand and Australia
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“You have mail” – what to expect from Inland Revenue

Inland Revenue is about to start sending mail to customers to nudge them towards voluntary tax compliance, this includes letters about COVID-19 related payments, fringe benefit tax, goods and services tax and transfer pricing. Who will receive these letters and what are they about?
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Director and Board fees under the GST microscope

Inland Revenue has finalised guidance on when Directors and Board Members should be registered for and charging GST. In some instances GST should not be applied and any GST registered Directors or Board Members are expected to deregister from GST by 30 June 2023. 
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Taxing issues with insurance claims

Tax outcomes from insurance claims are meant to be logical, and material damage claims should end up net neutral over time when offset against the related costs. 
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Stop press: tax bill progresses

The Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) has been reported back from the Finance and Expenditure Committee with some changes. What are the major changes and what’s next for this Bill?
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Holiday accommodation – what do you need to think about now?

The new GST platform rules are now law and due to take effect from 1 April 2024. We take a look at how these new rules will affect short-stay accommodation providers.
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Solutions

Indirect Tax Advisory

Deloitte New Zealand offers the largest national indirect practice in New Zealand with market-leading experts ready to assist with a range of indirect tax issues
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Customs and Global Trade

Deloitte's customs and global trade specialists around the world can help businesses establish an international business strategy designed to manage costs and global trade regulatory requirements while leveraging innovative technology solutions
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Indirect Tax Compliance

Deloitte has proven experience in helping clients establish and manage their local, regional and global indirect tax compliance. 
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Indirect Tax Technology and Data Management

Combining indirect tax technical, technology, and industry experience, Deloitte helps organisations embedding technology to create opportunities for improved insight, data alignment, efficiencies, and transparency over their indirect tax affairs
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Recommendations

GST Act gets some amendments

The Goods and Services Tax Act 1985 has received some attention and has had a number of modifications made with the passing of the Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Act 2022. In this article, we explain some of the main changes to be aware of. Read more
Perspective
5 minute read

New Regional Comprehensive Economic Partnership takes effect

Regional Comprehensive Economic Partnership Agreement signed with effect from 1 January 2022. RCEP will combine existing FTA’s into a single Asia Pacific regional multilateral pact.
Perspective
10 minute read

Complicated, confusing and misunderstood… GST apportionment rules are changing

Following criticism that the GST apportionment rules were too complicated and confusing, the latest tax legislation looks to simplify these rules. In this article we explain how the rules will now apply to common situations. 
Perspective
5 minute read

Leveraging the new taxable supply information requirements

The GST tax invoice requirements are finally being modernised to meet current business practices, this article outlines some ways organisations can leverage the changes and takes a look at some common questions.  
Perspective
10 minute read

Complicated, confusing and misunderstood… GST apportionment rules are changing

Following criticism that the GST apportionment rules were too complicated and confusing, the latest tax legislation looks to simplify these rules. In this article we explain how the rules will now apply to common situations. 
Perspective
5 minute read

Get in touch

Allan Bullot

National Leader - Indirect Tax, Conduct & Ethics Leader
+64 9 303 0732

Jeanne du Buisson

Partner - Tax
+64 (9) 303 0805