LTC – New Loss Limitation Rules

It is very interesting to observe the new loss limitation rules under the New Zealand Look Through Company (LTC) regime recently introduced which seems to have created more problems than it might have solved. The New Zealand Institute of Chartered Accountants’...

Major changes to NZ’s QC/LAQC regime

There are major changes occurring in 2011 once legislation has been passed, affecting Loss Attributing Qualifying Companies (LAQCs) and Qualifying Companies (QCs) under NZ tax legislation. From 1 April 2011, the ability to attribute losses through an LAQC will no...
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