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	<title>TalkTax &#187; Income</title>
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		<title>Is a capital gains tax justified?</title>
		<link>http://www.talktax.co.nz/index.php/2011/07/14/is-a-capital-gains-tax-justified/</link>
		<comments>http://www.talktax.co.nz/index.php/2011/07/14/is-a-capital-gains-tax-justified/#comments</comments>
		<pubDate>Thu, 14 Jul 2011 03:12:01 +0000</pubDate>
		<dc:creator>Daniel Hunt</dc:creator>
				<category><![CDATA[Financial]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[capital gains tax]]></category>
		<category><![CDATA[CGT]]></category>
		<category><![CDATA[Daniel Hunt]]></category>
		<category><![CDATA[equality]]></category>
		<category><![CDATA[equity]]></category>
		<category><![CDATA[tax admin]]></category>
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		<guid isPermaLink="false">http://www.talktax.co.nz/?p=1160</guid>
		<description><![CDATA[… and so the battle continues as to whether or not New Zealand should introduce a capital gains tax.  Today labour released its tax policy – a capital gains tax was at its centrepiece.  The proper income tax treatment of capital gains has raised much debate and controversy amongst New Zealanders for many [...]]]></description>
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		<slash:comments>6</slash:comments>
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		<title>RAP on RAP: marching to a different beat?</title>
		<link>http://www.talktax.co.nz/index.php/2010/06/03/rap-on-rap/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/06/03/rap-on-rap/#comments</comments>
		<pubDate>Wed, 02 Jun 2010 23:01:18 +0000</pubDate>
		<dc:creator>Dione Kimpton, TalkTax Editor</dc:creator>
				<category><![CDATA[Deductions]]></category>
		<category><![CDATA[Financial]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[Definitions]]></category>
		<category><![CDATA[Revenue Account Property]]></category>
		<category><![CDATA[Rewrite Advisory panel]]></category>
		<category><![CDATA[Tax]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=689</guid>
		<description><![CDATA[Received anonymously:
The Rewrite Advisory Panel (RAP) was established to advise rewriters of the Income Tax Act 1994. The Income Tax Act 2004 saw the RAP becoming the arbiter on possible unintended legislative changes and the Income Tax Act 2007 saw it becoming the overseer of the clarity of that Act (see: www.rewriteadvisory.govt.nz)
In 2009, a submitter [...]]]></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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		<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>
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		<title>Some thoughts on the new Associated Persons Rules…</title>
		<link>http://www.talktax.co.nz/index.php/2009/09/11/associated-persons-rules/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/09/11/associated-persons-rules/#comments</comments>
		<pubDate>Fri, 11 Sep 2009 11:12:33 +0000</pubDate>
		<dc:creator>Sybrand van Schalkwyk</dc:creator>
				<category><![CDATA[Financial]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Investment]]></category>
		<category><![CDATA[Trusts]]></category>
		<category><![CDATA[Associated Persons]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=307</guid>
		<description><![CDATA[The well publicised new Associated Persons Rules are due to come into force within the next week or two and already there is uncertainty about their application.  The rules are possibly the most complex part in the Income Tax Act, and what makes things worse is that they play a very important role in the [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>CGT &#8211; on TV3</title>
		<link>http://www.talktax.co.nz/index.php/2009/08/18/cgt-on-tv3/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/08/18/cgt-on-tv3/#comments</comments>
		<pubDate>Tue, 18 Aug 2009 02:31:10 +0000</pubDate>
		<dc:creator>Carla Cross</dc:creator>
				<category><![CDATA[Financial]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[CGT]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=260</guid>
		<description><![CDATA[Did you see Professor Craig Elliffe on TV3 yesterday morning? He was discussing the possibility of a CGT regime being implemented in New Zealand. Have a look at the TV3 interview:
http://www.3news.co.nz/Are-capital-gains-taxes-beneficial/tabid/369/articleID/116854/cat/772/Default.aspx
]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Cash basis persons rules – Are you aware of these changes?</title>
		<link>http://www.talktax.co.nz/index.php/2009/07/22/cash-basis-persons-rules-are-you-aware-of-these-changes/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/07/22/cash-basis-persons-rules-are-you-aware-of-these-changes/#comments</comments>
		<pubDate>Tue, 21 Jul 2009 22:19:52 +0000</pubDate>
		<dc:creator>Vivian Cheng</dc:creator>
				<category><![CDATA[Accountancy]]></category>
		<category><![CDATA[Financial]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Tax relief]]></category>

		<guid isPermaLink="false">http://talktax.hostedbydg.com/?p=201</guid>
		<description><![CDATA[The 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 [...]]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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		<title>Income Streaming through Partnerships – Why won’t the IRD listen?</title>
		<link>http://www.talktax.co.nz/index.php/2009/07/08/income-streaming-through-partnerships/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/07/08/income-streaming-through-partnerships/#comments</comments>
		<pubDate>Tue, 07 Jul 2009 23:17:19 +0000</pubDate>
		<dc:creator>John Peterson</dc:creator>
				<category><![CDATA[Financial]]></category>
		<category><![CDATA[Income]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[Income Streaming]]></category>

		<guid isPermaLink="false">http://talktax.hostedbydg.com/?p=163</guid>
		<description><![CDATA[Tax advisors finally have some decent weekend reading now that the Income Tax Bill has been reported back to Parliament.
lf you feel like sharing a few moments of exasperation with us, take a look at the Officials’ cursory dismissal of our submission that the anti-streaming rule for partnerships in section HG 2(2) be abolished.
Section HG [...]]]></description>
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		<slash:comments>0</slash:comments>
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