Voice of Findex

After much anticipation, proposed legislation has been released on the controversial property tax changes which were first announced on March 23 2021 in New Zealand. Join our expert panel led by Tax Advisory Partners Daniel Gibbons and Ryan Watt as they discuss the practical implications of: - How the interest deductibility rules will apply in practice.- What properties will be affected by the loss of interest deduction and when.- What exemptions will apply, including what is a “new build”.- How the new 5-year brightline test will apply.- How the brightline roll-over rules can apply.- Options that property investors have given the changes.For more information please visit the Findex New Zealand website: www.findex.co.nz

Following on from March 23 property tax changes in New Zealand, the IRD has recently released their consultation documentation on how the design of the interest deductibility limitation rule might apply and some proposed changes to the bright-line rules. This session is hosted by Tax Advisory Partners, Daniel Gibbons and Ryan Watt. What will be covered:Interest Deductibility:- An overview of how the limitation on interest deductibility is proposed to apply- Outline who would be subject to the limitation, including what kind of properties and entities- How the “developer” and “new build” exemption would apply- Calculation considerations for what interest would be affected- How interposed entities would be treatedBright-line Test:- How the bright-line test would apply to “new builds”- How the main home exemption would apply to new builds- Outline how the roll-over exemption for certain related party transfers might apply if implementedFor more information please visit the Findex New Zealand website: www.findex.co.nz

In this episode, Findex Accounting & Business Advisory Partner, Colin Tasker, will take us through the Emissions Trading Scheme and financial and tax impacts in New Zealand. Colin is joined by Madeline Hall, Environmental Policy Analyst from Beef + Lamb New Zealand who will be presenting on the current environmental policy context that the Emissions Trading Scheme sits within.For more information please visit the Findex New Zealand website: www.findex.co.nz

The new Trust legislation came into effect in New Zealand in January 2021. This signalled the first major change in Trust Law since 1956. The new act lifts the expectations on trustees. It also puts the emphasis on the role and responsibility to look after the interests of the beneficiaries. With deadlines for action, this is an important update for all trustees. This session is hosted by Paul Moodie, Senior Partner in Performance Consulting, and Daniel Gibbons, Partner in Tax Advisory. What will be covered:- What hasn't changed: mandatory duties, timelines, and responsibility to contact beneficiaries- What has changed: COVID, Brightline, interest deductibility and top marginal tax rates- What have we learned: focus on self interest, investment responsibilities, Anti-Bartlett, diversification, investment strategy and tax issuesFor more information please visit the Findex New Zealand website: www.findex.co.nz

With June 30 and financial reporting season fast approaching, some careful consideration and planning is required. Join our Crowe team for this session where we share our insights on current and future financial reporting and areas of risk specifically as it relates to 'not for profit' entities:- The new and revised accounting standards, interpretations and implementation challenges and opportunities- The regulator focus areas for 2021 reporting- Current cyber threats- Common fraud risksFor more information please visit the Crowe Australasia website: https://www.crowe.com/au

With June 30 and financial reporting season fast approaching, some careful consideration and planning is required. Join our Crowe team for this session where we share our insights on current and future financial reporting and areas of risk specifically as it relates to 'for profit' entities:- The new and revised accounting standards, interpretations and implementation challenges and opportunities- The regulator focus areas for 2021 reporting- Current cyber threats- Common fraud risksFor more information please visit the Crowe Australasia website: https://www.crowe.com/au

Our Crowe Australasia team of experts led by Accounting & Advisory Partner Mark Seddon, Senior Tax Partner Phil London and National Tax Director Roelof van der Merwe share insights on current and future financial reporting and tax trends. For more information, please visit:Findex Australia: www.findex.com.auCrowe Australasia: www.crowe.com/au

After one of the most turbulent periods in our economic history, all eyes are on this year’s New Zealand Government Budget, which will be announced on Thursday 20 May by Finance Minister Grant Robertson.To assist our clients to unpack these announcements, Findex Managing Partner Jeremy Curragh is joined by Kiwibank Economist Jarrod Kerr, Findex Wealth Adviser Matt Tod and Findex Tax Partner Daniel Gibbons to share their insights on the potential impacts of the 2021 Government Budget on the New Zealand economy.We will analyse the critical issues and dissect the important announcements, including:- The improved Government fiscal position- Policy and economic outlook - How does this year's budget help my business bounce back from COVID-19?- New technologies and lift productivity initiatives- Key points for investors when making asset allocation decisions- Live audience Q&AFor more information, please visit:Findex NZ - www.findex.co.nzCrowe Australasia - www.crowe.com.au

Join us for our GST for Education 2021 podcast. Crowe Australasia Audit Partner Wicus Wessels and Findex Tax Advisory Partner Mark Reynolds will ensure you are informed on the recent developments and provide an in-depth analysis of the GST issues applicable to schools. Our Findex GST team will take you through:- Recent GST changes- Recap on GST and education supplies  - Benefits of using GST charity provisionsFor more information, please visit the Findex Australia website: www.findex.com.au

After one of the most turbulent periods in our economic history, all eyes are on this year’s Australian Federal Budget, handed down by Treasurer Josh Frydenberg on Tuesday 11 May 2021.Findex Chief Investment Officer Kieran Canavan is joined by Findex economic expert Stephen Koukoulas to share their insights on the potential impacts of the 2021-22 Federal Budget on the Australian economy, including:- Treasury economic forecasts - The outlook for unemployment- The budget deficit and returning to surplus- Government’s plans for stimulus and reform- Superannuation changes- Live audience Q & APlease refer to our website for full disclaimer information: https://www.findex.com.au/disclaimers/disclaimer-and-disclosure. You should seek advice before acting on any material.For more information, please visit the Findex Australia Federal Budget website: https://www.findex.com.au/federal-budget/2021

Findex New Zealand Tax Advisory Partners Daniel Gibbons and Ryan Watt, and Wealth Partner Craig Smith, present our webinar 'Controversial tax changes - does residential property still make dollars and sense?' They'll discuss the recent controversial tax changes announced by the NZ government that took effect on 27 March 2021. Given the extension to the Bright-line rule to 10 years and the removal of interest deductibility from residential rental income, many residential property owners are left wondering what their options are. For more information please visit our websites:Findex NZ - www.findex.co.nzCrowe Australasia - www.crowe.com/au

Join us for our NZ tax update with our tax expert Jarod Chisholm who will discuss the key issues surrounding the end of financial year (EOFY) income tax and GST. Both income tax and GST have various actions and adjustments that are required on or by 31 March 2021. What will be covered?- Writing off bad debts- Treatment of prepayments- Accrued employee entitlements- Provisional tax considerations- Dividends and imputation credits accounts- GST adjustments for assets used for both business and privately - Q & AFor more information please visit the Findex New Zealand website: www.findex.co.nz

Are you prepared for your 2021 Fringe Benefit Tax (FBT) return? Do you want to learn more about the current COVID 19 landscape and how it directly affects your business?Hosted by Tax Advisory Partner Anthony Patrk and Associate Partner Chris Heyes, this webinar will help ensure you are up to date with the latest developments (including any COVID 19 considerations) to assist you in preparing your 2021 return.The team will take you through:- Recent developments in the FBT provisions- ATO FBT focus areas- Measures to consider implementing to minimise your FBT liability- FBT concessions and exemptions that may apply as a result of COVID-19For more information please visit:Findex Australia - www.findex.com.auCrowe Australasia - www.crowe.com.au

While the government has ruled out introducing a “Capital Gains Tax” in New Zealand it is still common for every day “capital gains” to be subject to tax (Capital Gains Tax by stealth you might say).In this webinar hosted by Tax Advisory Partners Daniel Gibbons and Ryan Watt we will go through common situations that you may find yourself in, and how these can be inadvertently taxed. We will cover:- The Bright-line Rule – what is it and how does it apply? Can I still be taxed if my situation changes?- Small subdivisions – if I subdivide my land can it be subject to tax?- Council plan changes – If my land value increases because of a council to the district plan, can I be subject to tax on sale?- The 10-year rule – If I hold my land for more than 10 years am I free from tax?- The IRD – what do they look for and how to respond?For more information, please visit the Findex New Zealand website: www.findex.co.nz

Presented by our R&D tax specialists Naida Beltrame and Emily Chase, this webinar will help you understand and prepare your 2020 R&D tax incentive application. Topics covered include: - Program benefits- Key eligibility requirements- Tips and strategies for substantiating your claim- Current compliance environmentFor more information please visit the Findex Australia website: www.findex.com.au

Presented by the Findex Self-Managed Superannuation Fund (SMSF) team, this episode will help you to understand the potential benefits of property investment through your SMSF and key considerations including:- Business Real Property- Lending considerations- Legislative considerationsFor more information, please visit the Findex Australia website: http://www.findex.com.au

New Zealand tax update for November 2020 with our tax experts Stephen Richards & Jarod Chisholm. What will be covered?- New 39% tax rate- Things to think about- Potential avoidance measure to buttress the new high rate and how these may affect those earning less than $NZ180,000- IRD audit activity- Tax treatment of buying and selling crypto-assets- Upcoming tax changes- Q & AFor more information, please visit the Findex New Zealand website: http://www.findex.co.nz

Our panel of experts discuss the potential outcomes and results of the 2020 New Zealand general election held on Saturday 17 October, 2020. They cover the economy, investments, employment law and tax legislation.For more information, please visit the Findex New Zealand website: http://www.findex.co.nz

The 'NZ trust law update' webinar is hosted by Findex Tax Advisory Partner Daniel Gibbons and Consulting Senior Partner Paul Moodie. In this webinar they cover:- Highlight the trust law changes - Outline the responsibilities for trustees going forward- Key decision considerations when assessing to retain a trust- An overview of the key tax considerations when amending or winding up a trust, including the tax considerations for beneficiariesFor more information please visit the Findex NZ website: http://www.findex.co.nz

In this series, we’ll be covering the width and breadth of integrated financial and advisory issues affecting Australian and New Zealand businesses and the individuals within them. The content will be blend of original podcast and simulcast webinar productions, featuring subject matter experts from Findex, Crowe Australasia and the broader marketplace to help you understand and implement ongoing improvements to your professional and personal circumstances. Whether it’s understanding end-of-year tax, building a wealth portfolio, Business Continuity Planning or protecting against factors beyond your control, Voice of Findex is the ideal accompaniment to providing uniquely tailored, integrated solutions that transform and grow as your needs do. **Disclaimer: any opinions, conclusions, forecasts or recommendations are reasonably held at the time of the recording of each podcast episode, but subject to change without notice. You should seek professional advice before acting on any material. The views and opinions expressed are those of the interviewees involved and do not necessarily reflect the thought or position of Findex.** For more information please visit:Findex Australia website: http://www.findex.com.auFindex New Zealand website: http://www.findex.co.nz