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Doing Business in New Zealand paper

Published on 27 Aug 15 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • brief overview of New Zealand tax system
  • no permanent establishment in New Zealand (Australian resident company)
  • permanent establishment in New Zealand (Australian resident company)
  • New Zealand resident company
  • New Zealand foreign trust.

Author profile

David Hughes CTA
David is a Partner at McCullough Robertson and a Queensland Law Society Accredited Specialist in taxation law.. David acts for clients throughout Australia and offshore in relation to navigating cross-border taxation issues, including structuring advice and taxation disputes with the ATO, including audits, objections and running appeals in the High Court, Federal Court and the Administrative Appeals Tribunal against excessive tax assessments. David has also taken court action to prevent the ATO from taking illegal enforcement action, including successfully overturning departure prohibition orders. - Current at 24 June 2020
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This was presented at 2015 Queensland Tax Forum .

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