
Name: Vivian Cheng
Email:
Web Site: http://www.minterellison.co.nz
Bio: Vivian Cheng, BCA (Hons), LLB (Hons). Vivian is a senior associate at Minter Ellison Rudd Watts in Wellington. Vivian advises domestic and international clients on a broad range of corporate and trust taxation issues and other tax related matters. Vivian has particular expertise in structured finance, mergers and acquisitions, and corporate restructuring. Contact Details: DDI: +64 4 498 5079 Mobile: +64 21 610 863 Fax: +64 4 498 5001
Posts by Vivian Cheng:
GST rate increase – Is it worthwhile to pay council rates instalments in advance?
August 19th, 2010I recently received an invoice from the Wellington City Council for the first quarterly rates instalment for the 2010/2011 year. Enclosed with the invoice was a slip advising of the upcoming increase in GST rate and suggesting that ratepayers could save themselves some money by paying the remaining three rates instalments before 1 October if they can afford to do so. We thought it would be interesting to put this to the test with some back-of-the-envelope calculations. Read the rest of this entry “
Cash basis persons rules – Are you aware of these changes?
July 22nd, 2009The Taxation (Business Tax Measures) Act 2009 (enacted on 30 March) introduced a couple of fairly major changes to the cash basis person rules, which have gone relatively unnoticed by practitioners. The Act was enacted ostensibly to provide a suite of tax relief measures for small to medium enterprises but carries both good and bad news in the cash basis persons sphere.


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