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	<title>TalkTax &#187; Tax accounting</title>
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		<title>Imputation credits &amp; resident withholding tax – reminder</title>
		<link>http://www.talktax.co.nz/index.php/2012/01/31/imputation/</link>
		<comments>http://www.talktax.co.nz/index.php/2012/01/31/imputation/#comments</comments>
		<pubDate>Tue, 31 Jan 2012 08:05:49 +0000</pubDate>
		<dc:creator>Daniel Hunt</dc:creator>
				<category><![CDATA[Dividends]]></category>
		<category><![CDATA[Tax accounting]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[Tax credits]]></category>
		<category><![CDATA[Daniel Hunt]]></category>
		<category><![CDATA[Imputation]]></category>
		<category><![CDATA[RWT]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=1276</guid>
		<description><![CDATA[As year-end is approaching quickly, it is important to remember that the maximum imputation ratio for dividends is 28:72 for the 2012 income year (previously 30-70 up to end of the 2011 income year).  The Resident Withholding Tax (RWT) rate on dividends remains at 33 cents in the dollar meaning dividends are still taxed [...]]]></description>
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		<title>In an increasingly complex tax world, how do you stay out of trouble?</title>
		<link>http://www.talktax.co.nz/index.php/2010/09/23/how-do-you-stay-out-of-trouble/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/09/23/how-do-you-stay-out-of-trouble/#comments</comments>
		<pubDate>Thu, 23 Sep 2010 08:57:01 +0000</pubDate>
		<dc:creator>Daniel Hunt</dc:creator>
				<category><![CDATA[Avoidance and tax planning]]></category>
		<category><![CDATA[Financial]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[Tax accounting]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[Budget]]></category>
		<category><![CDATA[complex]]></category>
		<category><![CDATA[disputes]]></category>
		<category><![CDATA[IRD audit]]></category>
		<category><![CDATA[knowledge]]></category>
		<category><![CDATA[practical]]></category>
		<category><![CDATA[skills]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[training]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=926</guid>
		<description><![CDATA[Tax headlines recently have reflected lengthy tax disputes, many which have been lost by the taxpayer. Inland Revenue has increased its focus on tax audits and this can leave many companies feeling nervous about their practices. Are you next?
The complexities of the New Zealand Taxation system
Taxation is an area that many businesses struggle with and [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Tax Avoidance – it all comes down to statutory interpretation</title>
		<link>http://www.talktax.co.nz/index.php/2010/07/11/tax-avoidance-statutory-interpretation/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/07/11/tax-avoidance-statutory-interpretation/#comments</comments>
		<pubDate>Sat, 10 Jul 2010 22:56:16 +0000</pubDate>
		<dc:creator>Daniel Hunt</dc:creator>
				<category><![CDATA[Avoidance and tax planning]]></category>
		<category><![CDATA[Legislation]]></category>
		<category><![CDATA[Tax accounting]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[Tax Avoidance]]></category>

		<guid isPermaLink="false">http://www.talktax.co.nz/?p=775</guid>
		<description><![CDATA[In recent times, we have seen several tax cases being lost by Taxpayers.  Analysing the judgments, I believe we have seen a fundamental move when dealing with tax avoidance – a move back towards statutory interpretation.  The Newton and Elmiger cases are the policy basis for our anti-avoidance rule as they focus on [...]]]></description>
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		<title>Penny and Hooper</title>
		<link>http://www.talktax.co.nz/index.php/2010/06/08/penny-and-hooper/</link>
		<comments>http://www.talktax.co.nz/index.php/2010/06/08/penny-and-hooper/#comments</comments>
		<pubDate>Mon, 07 Jun 2010 23:19:48 +0000</pubDate>
		<dc:creator>Vicki Ammundsen</dc:creator>
				<category><![CDATA[Avoidance and tax planning]]></category>
		<category><![CDATA[Financial]]></category>
		<category><![CDATA[Tax accounting]]></category>
		<category><![CDATA[Tax administration]]></category>
		<category><![CDATA[Trusts]]></category>
		<category><![CDATA[Avoidance]]></category>

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		<description><![CDATA[The appeal in Penny and Hooper has been decided in favour of the Commissioner in a 2:1 majority decision of the Court of Appeal released on 4 June 2010.
In the first instance the decision could be considered to have been rendered largely nugatory for the time being given the recent reduction of the top marginal [...]]]></description>
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		<title>Penalty interest on breaking a fixed interest mortgage</title>
		<link>http://www.talktax.co.nz/index.php/2009/07/08/168/</link>
		<comments>http://www.talktax.co.nz/index.php/2009/07/08/168/#comments</comments>
		<pubDate>Tue, 07 Jul 2009 23:50:39 +0000</pubDate>
		<dc:creator>Carl Brandt</dc:creator>
				<category><![CDATA[Deductions]]></category>
		<category><![CDATA[Tax accounting]]></category>
		<category><![CDATA[Penalty interest]]></category>

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		<description><![CDATA[Mortgage “break fees” or “penalty interest” is a cost that has become more common place in the current economic times. With the recession starting to bite and with some taxpayers owing large sums to the banks on fixed loans with comparatively high interest rates, decisions about breaking the fixed-rate term to get lower rates have [...]]]></description>
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		<slash:comments>2</slash:comments>
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