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Business.govt.nz is the New Zealand Government's online resource for small businesses. It aims to "help Kiwi businesses save time and succeed" by providing tools, resources and advice from government and industry. [1] Business.govt.nz is managed and maintained by a team working in the New Zealand Ministry of Business, Innovation and Employment.
These are collected by a range of government agencies such as the New Zealand Customs Service. There is no social security (payroll) tax. New Zealand went through a major program of tax reform in the 1980s. The top marginal rate of income tax was reduced from 66% to 33% (changed to 39% in April 2000, 38% in April 2009, 33% on 1 October 2010 and ...
In 1995, a Rewrite Advisory Panel was established to consider and advise on issues arising during the rewriting of the income tax legislation, as part of New Zealand tax reform arising from the Working Party on the Reorganisation of the Income Tax Act 1976. The panel was disestablished in 2014 at the completion of the tax reform. [4]
Bank Services Billing (BSB) is an industry standard that governs the format of electronic bills send out by financial institutions to wholesale customers (e.g. corporations, governments, institutions). BSB is a statement to report on the corporate customers' usage of financial services and their related charges.
The Goods and Services Tax Act is an Act of Parliament passed in New Zealand in 1985. The Act established a consumption tax in New Zealand, originally set at 10%, but subsequently raised to 15%. GST is a tax of 15% on all goods, services and other items sold or consumed in New Zealand.
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Bell Gully is also the only New Zealand law firm to be ranked in the top tier of both International Tax Review's (ITR) World Tax 2020 [12] and World Transfer Pricing 2020. [ 13 ] Global Competition Review's GCR 100 [ 14 ] has recognised Bell Gully as having an 'elite' competition practice for the past 16 years, its highest ranking in New Zealand.
Due to a change in income tax rates from 1 October 2010 (mid tax year), the FBT rates for 2011 are blended for the year. Single rate option – 61% for Q1-Q2, 49.25% for Q3-Q4 [ 3 ] Alternate rate option – 49% or 61% for Q1-Q2, 43% or 49% for Q3, Alternate rate calculation in Q4 [ 3 ]