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	<title>TalkTax &#187; Sybrand van Schalkwyk</title>
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			<title>TalkTax</title>
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		<item>
		<title>Budget 2011 &#8211; three perspectives</title>
		<link>http://www.talktax.co.nz/index.php/2011/05/19/nzbudget-2011-three-perspectives/</link>
		<comments>http://www.talktax.co.nz/index.php/2011/05/19/nzbudget-2011-three-perspectives/#comments</comments>
		<pubDate>Thu, 19 May 2011 09:48:16 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Podcast]]></category>
		<category><![CDATA[Kiwisaver]]></category>
		<category><![CDATA[Kiwisaver Changes]]></category>
		<category><![CDATA[NZ Budget 2011]]></category>
		<category><![CDATA[Working for Families]]></category>
		<category><![CDATA[Working for Families Changes]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=1110</guid>
		<description><![CDATA[Three experts in tax give their views on the New Zealand Budget 2011.  The main areas covered are those relating to the changes in working for families, Kiwisaver and the other tax related issues covered in the Budget.]]></description>
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		<slash:comments>2</slash:comments>
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		<title>Tricky transitional rules for GST Zero Rating of Land</title>
		<link>http://www.talktax.co.nz/index.php/2010/11/23/gst-zero-rating-of-land/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/11/23/gst-zero-rating-of-land/#comments</comments>
		<pubDate>Mon, 22 Nov 2010 20:58:39 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[GST]]></category>
		<category><![CDATA[Zero Rating]]></category>
		<category><![CDATA[Zero Rating of Land]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=971</guid>
		<description><![CDATA[Certain supplies of land between registered persons will be zero rated from 1 April 2011.  This blog looks at the transitional rules that have been proposed to ease the move from 15% to 0%.  Advisors should be aware of these rules, as it could have a significant impact on contracts negotiated to the end of June 2011.]]></description>
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		<slash:comments>3</slash:comments>
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		<title>Dastardly Duty may be Demolished</title>
		<link>http://www.talktax.co.nz/index.php/2010/06/24/gift-duty-abolition/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/06/24/gift-duty-abolition/#comments</comments>
		<pubDate>Thu, 24 Jun 2010 05:33:28 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Duties]]></category>
		<category><![CDATA[Financial]]></category>
		<category><![CDATA[Financial arrangements]]></category>
		<category><![CDATA[Trusts]]></category>
		<category><![CDATA[Abolition]]></category>
		<category><![CDATA[Gift Duty]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=753</guid>
		<description><![CDATA[This blog considers the likely consequences if Gift Duty were to be abolished.  The Government has recently announced that such a move is being considered.  Every practitioner should be aware of this possible shift, as it is likely to have an impact on just about every individual they advise. The Government has said that a period [...]]]></description>
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		<slash:comments>2</slash:comments>
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		<title>GST Transitional Rules for those on Payments Basis</title>
		<link>http://www.talktax.co.nz/index.php/2010/06/01/gst-transitional-rules/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/06/01/gst-transitional-rules/#comments</comments>
		<pubDate>Tue, 01 Jun 2010 03:32:15 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Financial]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=684</guid>
		<description><![CDATA[What are the transitional rules for moving to the 15% GST rate in New Zealand from 1 October 2010 if you account for GST on a payments basis? The transition rules applying to those on a payments basis are arguably the most complex part of the change to the GST rate. This article helps explain [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Budget Podcast &#8211; John Peterson, Vicki Ammundsen and Sybrand van Schalkwyk</title>
		<link>http://www.talktax.co.nz/index.php/2010/05/20/budget-podcast/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/05/20/budget-podcast/#comments</comments>
		<pubDate>Thu, 20 May 2010 07:19:05 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Financial]]></category>
		<category><![CDATA[GST]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Podcast]]></category>
		<category><![CDATA[Trusts]]></category>
		<category><![CDATA[Budget]]></category>
		<category><![CDATA[Tax Rates]]></category>
		<category><![CDATA[Thin Cap]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=669</guid>
		<description><![CDATA[John Peterson and Vicki Ammundsen join me on this first TalkTax podcast.  Hope you enjoy our thoughts on the Budget released today.  Please leave a comment below.
Click on this link to listen: Thoughts on the Budget
The transcript of the podcast is copied below:
Sybrand: Hi I&#8217;m Sybrand van Schalkwyk from Parry Field Lawyers, thanks for joining [...]]]></description>
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		<slash:comments>6</slash:comments>
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		</item>
		<item>
		<title>Australia New Zealand DTA enters into force</title>
		<link>http://www.talktax.co.nz/index.php/2010/03/23/australia-new-zealand-dta/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/03/23/australia-new-zealand-dta/#comments</comments>
		<pubDate>Tue, 23 Mar 2010 09:05:41 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[FBT]]></category>
		<category><![CDATA[Imputation and memorandum accounts]]></category>
		<category><![CDATA[International]]></category>
		<category><![CDATA[Investment]]></category>
		<category><![CDATA[Tax credits]]></category>
		<category><![CDATA[Double Tax]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=580</guid>
		<description><![CDATA[Yesterday the Government announced that the new Australia/New Zealand double tax agreement has entered into force. This means that both countries have completed their domestic law requirements for incorporating the treaty into their respective laws. The way is clear for the provisions of the treaty to apply.
The application dates are different for different types of [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>International Charities’ help required</title>
		<link>http://www.talktax.co.nz/index.php/2010/01/25/charities/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/01/25/charities/#comments</comments>
		<pubDate>Mon, 25 Jan 2010 08:57:58 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Deductions]]></category>
		<category><![CDATA[International]]></category>
		<category><![CDATA[Tax credits]]></category>
		<category><![CDATA[Charities]]></category>
		<category><![CDATA[Donee Status]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=465</guid>
		<description><![CDATA[Are you an international charity that has recently applied for listing on Schedule 32 of the Income Tax Act 2007?  Or do you have a client in this position?  If so, we would like to hear from you.
Very briefly, Schedule 32 status is afforded to a select few international charities, and with the lifting of [...]]]></description>
		<wfw:commentRss>http://www.talktax.co.nz/index.php/2010/01/25/charities/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Tax New Year’s Resolutions–Victoria Uni Tax Working Group Report</title>
		<link>http://www.talktax.co.nz/index.php/2010/01/20/report/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/01/20/report/#comments</comments>
		<pubDate>Wed, 20 Jan 2010 04:07:15 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Companies and other entities]]></category>
		<category><![CDATA[GST]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Tax Policy]]></category>
		<category><![CDATA[Tax Working Group]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=455</guid>
		<description><![CDATA[One can imagine the Income Tax Act 2007 looking in the mirror on the morning of 1 January and saying to itself: “You need to loose some weight buddy”. Or the IR 3 trying to squeeze into its envelope and feeling as if it’s bursting at the seams. Alas, just like with everyone else, neither [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Proposed GST domestic reverse charge&#8230;a good idea?</title>
		<link>http://www.talktax.co.nz/index.php/2009/12/15/gs/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/12/15/gs/#comments</comments>
		<pubDate>Mon, 14 Dec 2009 21:47:06 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Financial]]></category>
		<category><![CDATA[GST]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=431</guid>
		<description><![CDATA[GST is a hazardous tax, not only for taxpayers, but also for the Government. Unlike income tax, the Government has a commitment to refund GST, and this part of the GST mechanism leaves the tax open to manipulation.  The hazard is greatest where the assets are the most expensive.  The domestic reverse charge mechanism will [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Income Splitting Issues Paper Released</title>
		<link>http://www.talktax.co.nz/index.php/2009/12/12/income-splitting-issues-paper-released/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/12/12/income-splitting-issues-paper-released/#comments</comments>
		<pubDate>Sat, 12 Dec 2009 09:28:50 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Tax credits]]></category>
		<category><![CDATA[Income Streaming]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=424</guid>
		<description><![CDATA[On 11 December 2009 the Government released an issues paper on income splitting.  The paper fleshes out the UnitedFuture proposal, which has support from the Government to first reading as part of the coalition agreement.
Married, civil union and de facto couples would be able to split their income 50/50 to take advantage of lower marginal [...]]]></description>
		<wfw:commentRss>http://www.talktax.co.nz/index.php/2009/12/12/income-splitting-issues-paper-released/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
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