insights
Revised FIF rules edged closer to enactment with the passing of the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill on 26 August 2025 – Part Three: Losses, departures, and deemed disposals including Extended RAM to RAM
Introduction and scope A proposal to add a new way of calculating FIF income was covered in Parts One and Two of this article. To recap, the proposal is that a new method, the RAM, be added to...
Revised FIF rules edged closer to enactment with the passing of the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill on 26 August 2025 – Part Two: Revenue Account Method (‘RAM’)
Introduction and Scope Part One of this series detailed how the proposed changes to N.Z.’s FIF rules[1] may affect N.Z. tax residents who are subject to tax of another country, notably the U.S.,...
Interpretation statement IS 25/18: Income tax: Whether money or property received by New Zealand tax residents from overseas is income from a foreign trust – Part One
Inland Revenue has issued IS 25/18, addressing situations where receipts from foreign trusts and estates are subject to N.Z. income tax. IS 25/18 replaces IS 19/04, issued in 2019, providing further...
Revised FIF rules edged closer to enactment with the passing of the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill on 26 August 2025 – Part One: Extended Revenue Account Method (‘extended RAM’)
Introduction and Scope N.Z.’s foreign investment fund regime is complex and is becoming increasingly so. Therefore, this article is being published in three parts. Part One of this article...
New Zealand poised to relax FIF rules for new migrants
In a first for New Zealand taxation, tax on New Zealand residents who are also subject to taxation of another country through citizenship is being addressed as New Zealand reviews the Foreign...
The One Bill Beautiful Bill: Changes to U.S. federal income tax affecting individuals
On July 4, 2025, the enactment of the One Big Beautiful Bill Act (OBBBA) introduced changes to federal income tax. Many of these changes affect U.S. citizens, lawful permanent residents, and other...
Paying it forwards
As 2024 draws to a close we would like to express gratitude for the opportunity to provide the assistance that we have during the year to our valued clients. We acknowledge our clients, employees,...
Top ten facts about the NZ tax treatment of cryptocurrencies
1. In line with other jurisdictions, cryptoassets (‘crypto’) are treated as property for NZ tax purposes. 2. The intention at the time of acquisition governs how it will be...
What’s in a coin?
With Bitcoin hitting the $100k milestone this month, it's an opportune time to examine the U.S. income tax treatment of virtual currencies. The U.S. tax principles regarding virtual currencies have...
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