Articles by Matthew Gilligan
Thursday, September 12, 2019
The utilisation of trusts for asset protection, estate planning and tax planning purposes has exploded over the last 20 years. I suspect many readers are currently trustees of trusts. I equally suspect that very few readers have read the Trustee Act 1956, which was essentially the legislative rule book for trustee obligations. 
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Thursday, September 12, 2019

New Trusts Act Explained

The utilisation of trusts for asset protection, estate planning and tax planning purposes has exploded over the last 20 years. I suspect many readers are currently trustees of trusts. I equally suspect that very few readers have read the Trustee Act 1956, which was essentially the legislative rule book for trustee obligations. 
  ... Read Article
Monday, August 12, 2019
In this blog I look at the tax implications of a New Zealander investing in property offshore. While there is much coverage of the implications of investing in property in NZ, there is less commentary on offshore investment. 
  ... Read Article
Monday, August 12, 2019

Investing in property offshore

In this blog I look at the tax implications of a New Zealander investing in property offshore. While there is much coverage of the implications of investing in property in NZ, there is less commentary on offshore investment. 
  ... Read Article
Tuesday, July 09, 2019

If you have a spare bedroom or two at home, you may think about renting it out in order to generate some additional income.  As you might expect, there are potential tax implications if you do so. The tax implications differ depending on the arrangement you have with the occupant. Broadly speaking, there are three different types of occupants as follows:  ... Read Article

Tuesday, July 09, 2019

Renting out the spare bedroom

If you have a spare bedroom or two at home, you may think about renting it out in order to generate some additional income.  As you might expect, there are potential tax implications if you do so. The tax implications differ depending on the arrangement you have with the occupant. Broadly speaking, there are three different types of occupants as follows:  ... Read Article

Friday, June 07, 2019
After several months considering over 250 submissions, the Finance and Expenditure Committee has reported back to Parliament on the loss ring-fencing rules. Reflecting the fact that the original draft was somewhat of a shambles, they have thrown that out and started again from scratch. 
  ... Read Article
Friday, June 07, 2019

Ring-fencing Update

After several months considering over 250 submissions, the Finance and Expenditure Committee has reported back to Parliament on the loss ring-fencing rules. Reflecting the fact that the original draft was somewhat of a shambles, they have thrown that out and started again from scratch. 
  ... Read Article
Wednesday, March 27, 2019
Matthew Gilligan recently ran a webinar with Real Estate Investar on tax changes, including loss ring-fencing, and you can watch the recording here
  ... Read Article
Wednesday, March 27, 2019

Major tax changes webinar recording

Matthew Gilligan recently ran a webinar with Real Estate Investar on tax changes, including loss ring-fencing, and you can watch the recording here
  ... Read Article
Monday, March 04, 2019
The Tax Working Group’s final report has been issued, and I give a quick assessment of the main points below. However, bear in mind that what the TWG have recommended and what Labour actually implement, are likely to be completely different.
  ... Read Article
Monday, March 04, 2019

TWG Final Report

The Tax Working Group’s final report has been issued, and I give a quick assessment of the main points below. However, bear in mind that what the TWG have recommended and what Labour actually implement, are likely to be completely different.
  ... Read Article
Tuesday, January 29, 2019
I wrote about loss ring-fencing in my December article, and it is still a hot topic. With the rules to take effect from 1 April 2019, and the legislation still not finalised, there are a number of questions that remain. I address some of these using case studies, which could well apply to you.  
  ... Read Article
Tuesday, January 29, 2019

Loss Ring-fencing Questions

I wrote about loss ring-fencing in my December article, and it is still a hot topic. With the rules to take effect from 1 April 2019, and the legislation still not finalised, there are a number of questions that remain. I address some of these using case studies, which could well apply to you.  
  ... Read Article
Thursday, December 06, 2018

On 5 December 2018, the Government released the first draft of legislation dealing with the proposed ring-fencing of tax losses from rental properties. First impression on reading the Bill is that it is extraordinarily complicated and leaves questions unanswered. Here is a quick summary of the key points.   ... Read Article

Thursday, December 06, 2018

Hot off the press - Ring-fencing Bill

On 5 December 2018, the Government released the first draft of legislation dealing with the proposed ring-fencing of tax losses from rental properties. First impression on reading the Bill is that it is extraordinarily complicated and leaves questions unanswered. Here is a quick summary of the key points.   ... Read Article

Tuesday, November 27, 2018
Earlier this year I wrote about some of the dangers posed by the bright-line rule when restructuring. I did this because the bright-line rule is something we grapple with daily at GRA. However, there is a series of questions that come up on a regular basis that I did not get a chance to address in this previous article, and I cover these below. 
  ... Read Article
Tuesday, November 27, 2018

Bright-line rule FAQs

Earlier this year I wrote about some of the dangers posed by the bright-line rule when restructuring. I did this because the bright-line rule is something we grapple with daily at GRA. However, there is a series of questions that come up on a regular basis that I did not get a chance to address in this previous article, and I cover these below. 
  ... Read Article
Wednesday, October 31, 2018

Middle class, sometimes low net worth people run our labour force, including the public sector for essential services. Police, fire fighters, teachers, nurses, even doctors, are struggling to get a home in supply-starved Auckland – so they move to the regions. Net result: our schools, hospitals, first responders, and our local businesses in Auckland can't get or retain the labour they require. And people can't live where they want to live.  ... Read Article

Wednesday, October 31, 2018

KiwiBuild Policy

Middle class, sometimes low net worth people run our labour force, including the public sector for essential services. Police, fire fighters, teachers, nurses, even doctors, are struggling to get a home in supply-starved Auckland – so they move to the regions. Net result: our schools, hospitals, first responders, and our local businesses in Auckland can't get or retain the labour they require. And people can't live where they want to live.  ... Read Article

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