If you’re an Australian resident investing in rental property across the Tasman, there’s a New Zealand tax rule that may surprise you — the thin capitalisation rules.

While these were originally introduced to prevent large international companies from over-funding their NZ operations with debt, Inland Revenue has confirmed they also apply to non-resident individuals.

That means if you’re an Australian investor who owns a rental property in New Zealand (for example, in Queenstown or Auckland) and your borrowing is more than 60% of the property’s value, you could face restrictions on your interest deductions for New Zealand tax purposes.

If your Australian-based business is trading in or expanding into New Zealand, it’s important to understand how New Zealand tax-compliance tools like tax pooling can support your operations – especially when it comes to managing cash flow, tax instalments and the unique obligations under Inland Revenue (IRD).

At NZ Tax Accountants Pty Ltd we specialise in helping Australian businesses navigate these rules.

Tax pooling offers a smart alternative to the standard approach for paying provisional tax in New Zealand. For family or small business owners based in Australia, it means you can gain flexibility around the timing of your payments into New Zealand tax, while still being treated by the IRD as having paid on time – a meaningful benefit when your business has seasonal sales, variable income or cross-border growth phases.

Running a business across the Tasman comes with plenty of opportunities – and a fair share of responsibilities.

If your Australian business operates in New Zealand, it’s essential to stay on top of your New Zealand tax obligations.

Inland Revenue (IR) has recently stepped up its approach to unpaid taxes, introducing new technology and stricter recovery practices that all business owners should be aware of.

Ignoring overdue taxes is no longer an option.

Inland Revenue now has the tools and policies in place to identify and act quickly on outstanding debts – often before taxpayers realise how serious things have become.

When rewarding staff, many Australian businesses operating in New Zealand use prepaid “open loop” cards — a flexible, cash-like benefit that employees love.

But recent changes from Inland Revenue (IR) mean the tax treatment of these cards has shifted, and understanding the difference could save your business from compliance headaches.

If your Australian business provides open loop cards (like Visa or Mastercard gift cards) to New Zealand-based employees, here’s what you need to know about how the Fringe Benefit Tax (FBT) and PAYE rules now apply.

Inland Revenue’s latest decision clarifies when accommodation is a “commercial dwelling” for GST purposes.

Find out what this means for your business — and how to maximise GST input tax deductions.

Thinking about providing short or long-term accommodation? A recent Inland Revenue decision sheds light on how GST applies to accommodation providers — especially when a property is classified as a commercial dwelling.

This clarification could significantly impact your GST obligations and input tax claims. Learn what it means for your business and how to stay compliant.

If you’re an Australian small business expanding into New Zealand, the 2025 NZ Budget has introduced a major incentive you’ll want to know about — the Investment Boost scheme.

Designed to encourage productivity and growth, this initiative lets eligible businesses claim an upfront 20% tax deduction on new investment assets.

Whether you’re buying equipment, developing property, or improving farmland, understanding how to qualify could deliver significant tax savings for your NZ operations.

If your Australian business is involved in New Zealand film or screen production, there’s a new Inland Revenue determination that could affect how you pay and report per diem allowances.

Understanding this change now will help ensure your cross-border projects remain compliant and cost-efficient.

From 1 July 2025, specific Inland Revenue guidance will apply to per diem allowances paid to contractors and entertainers in New Zealand’s screen production sector – a timely reminder for Australian production companies, crew suppliers, and studios operating across the Tasman to review their pay structures and tax obligations.

If your Australian-based business owns or manages forestry land in New Zealand, participation in the Emissions Trading Scheme (ETS) can significantly affect your New Zealand tax obligations.

The ETS rewards or penalises forestry owners based on carbon emissions and sequestration, but it also creates income tax and GST implications that are often overlooked.

Inland Revenue’s Interpretation Statement IS 25/13 clarifies how income tax and GST apply to the acquisition, sale, and surrender of New Zealand Units (NZUs) – the carbon credits issued under the ETS.

Understanding these rules is essential for avoiding unexpected tax liabilities and ensuring your forestry activities remain compliant.

Running short-stay rentals like Airbnb or Bookabach in New Zealand can be a great way for Australian businesses to diversify income — but it can also create unexpected New Zealand tax obligations.

Inland Revenue has recently clarified how income tax rules apply when a close company (a company with five or fewer shareholders) provides short-stay accommodation.

If you’re an Australian resident or family business using a New Zealand company to hold or manage property, this new guidance could directly affect how your income is taxed, how expenses are claimed, and what benefits your shareholders may be deemed to receive

As New Zealand continues to invest in large-scale infrastructure, the government is revisiting how its tax rules affect overseas investors.

Inland Revenue has recently released a consultation paper seeking public feedback on thin capitalisation settings for infrastructure projects.

For Australian businesses with existing or planned operations in New Zealand – particularly those involved in energy, utilities, transport, or construction – this consultation could signal meaningful changes to how your projects are financed and taxed.

When a business in New Zealand changes ownership, it risks losing its ability to carry forward accumulated tax losses — unless it qualifies under the business continuity rules.

These rules were designed to encourage growth and innovation by allowing companies to retain valuable tax losses, even when ownership changes, provided the business itself continues in a similar form.

For Australian businesses with New Zealand operations, understanding how these rules apply is critical.

Missteps could mean the loss of valuable deductions, or worse — breaching NZ tax law.

If your Australian business operates a platform or provides accommodation, delivery, or ride-sharing services in New Zealand, the latest GST rules from Inland Revenue are a must-read.

From 1 April 2024, major changes took effect that directly impact how GST is collected and reported for online marketplace operators.

For small and family-owned Australian businesses expanding across the Tasman, these changes can seem complex—but understanding them early can save you compliance headaches and unexpected tax costs later.