Articles by Matthew Gilligan
Monday, November 18, 2019
This month’s article is a continuation of last month’s on associated persons “traps”. Last month I highlighted two traps that can catch the unwary when moving property between associated entities. This month I have another two traps that readers should be aware of. 

  ... Read Article
Monday, November 18, 2019

Associated Persons Traps - Part 2

This month’s article is a continuation of last month’s on associated persons “traps”. Last month I highlighted two traps that can catch the unwary when moving property between associated entities. This month I have another two traps that readers should be aware of. 

  ... Read Article
Monday, October 21, 2019

This blog is Part 1 of 2 on traps that arise when land transactions involve “associated persons”. By way of background, both the Income Tax Act and the Goods and Services Tax Act have definitions of associated persons and special rules that apply to transactions between associates.   ... Read Article

Monday, October 21, 2019

Associated Persons Traps - Part 1

This blog is Part 1 of 2 on traps that arise when land transactions involve “associated persons”. By way of background, both the Income Tax Act and the Goods and Services Tax Act have definitions of associated persons and special rules that apply to transactions between associates.   ... Read Article

Wednesday, October 20, 2010

Since announcing in May that the LAQC regime was going to be the subject of an overhaul the property investment community has been anxiously awaiting the Government’s follow-up to the Issues Paper released at the time.  On Friday 15 October 2010 draft legislation was released.  As at the time of writing all practitioners, including myself, were poring over the draft to get to grips with the new regime.  The objective of this article is to provide an overview of the proposed rules.  Contact Us At GRA  ... Read Article

Wednesday, October 20, 2010

GOODBYE LAQC, HELLO LTC

Since announcing in May that the LAQC regime was going to be the subject of an overhaul the property investment community has been anxiously awaiting the Government’s follow-up to the Issues Paper released at the time.  On Friday 15 October 2010 draft legislation was released.  As at the time of writing all practitioners, including myself, were poring over the draft to get to grips with the new regime.  The objective of this article is to provide an overview of the proposed rules.  Contact Us At GRA  ... Read Article

Thursday, January 21, 2010

The Tax Working Group report was publicly released at a press conference yesterday, 20 January 2010.  Please read our summary including our response of interest to property investors. 

The full report can be read in full HERE.

The highlights of the report seem to be:  ... Read Article

Thursday, January 21, 2010

NZ Tax Reform Report: Our Response

The Tax Working Group report was publicly released at a press conference yesterday, 20 January 2010.  Please read our summary including our response of interest to property investors. 

The full report can be read in full HERE.

The highlights of the report seem to be:  ... Read Article

Tuesday, August 11, 2009

Warning To Solicitors, Accountants and Trustees/Trust Advisors...

BEWARE THE APPOINTOR IN NEW ASSOCIATED PERSONS RULES   ... Read Article

Tuesday, August 11, 2009

WARNING: THE TAXATION OF LAND TRANSACTIONS:

Warning To Solicitors, Accountants and Trustees/Trust Advisors...

BEWARE THE APPOINTOR IN NEW ASSOCIATED PERSONS RULES   ... Read Article

Thursday, July 16, 2009

The much talked about new Association Rules are back before Parliament and unfortunately for those in the business of dealing in or developing property or erecting buildings, the Bill has not been substantially changed.
  ... Read Article

Thursday, July 16, 2009

Associated Persons: Update

The much talked about new Association Rules are back before Parliament and unfortunately for those in the business of dealing in or developing property or erecting buildings, the Bill has not been substantially changed.
  ... Read Article

Tuesday, April 28, 2009

In a welcome development for taxpayers, the Minister of Revenue, Peter Dunne, has recommended to the Finance and Expenditure Select Committee considering the new associated persons rules ( for dealers in land, developers, and builders) that the implementation date of these rules be delayed.  ... Read Article

Tuesday, April 28, 2009

Associated Person’s Rules: Update for Property Investors

In a welcome development for taxpayers, the Minister of Revenue, Peter Dunne, has recommended to the Finance and Expenditure Select Committee considering the new associated persons rules ( for dealers in land, developers, and builders) that the implementation date of these rules be delayed.  ... Read Article

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