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Taxation & Structuring

The Word according to Jim

Haines Norton Chartered Accountants

“Taxation is an ever-changing area and our division is committed to continued learning to ensure our tax advice is at the cutting edge. We always provide only the very best solutions within the laws. We want as much of our clients’ money in their pockets as possible!”

UHY Haines Norton (Auckland) Limited

Jim Martin Head of Tax DDI: 09 839 0241 jmartin@uhyhn.co.nz

22 Catherine Street, Henderson, Waitakere 0612 PO Box 21-143, Henderson, Waitakere 0650 T: 09 839 0087 F: 09 837 2992 E: info@uhyhn.co.nz W: www.uhyhn.co.nz

Directors Grant Brownlee John Ballard Kerry Tizard Mark Foster Sungesh Singh Tim Livingstone

09 839 0297 09 839 2200 09 839 0300 09 839 0299 09 839 2184 09 839 0298

grantb@uhyhn.co.nz johnb@uhyhn.co.nz kerryt@uhyhn.co.nz markf@uhyhn.co.nz sungeshs@uhyhn.co.nz timl@uhyhn.co.nz

Advice that saves and protects

www.uhyhn.co.nz

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The vexation of taxation It’s a subject that unites everyone, no matter what they do or where they live: the mutual loathing of giving your hard-earned cash away to the taxman hidden inside the Inland Revenue Department.

It’s a bitter pill alright, but we reckon it can be considerably sweetened, if you are prepared for it.

At UHY Haines Norton we have many years of experience dealing with the sometimes bewildering complexities of IRD requirements. We can lead you through the maze – because we have our Tax Division specialists to take you by the hand.

The T-Word They are to tax what Gordon Ramsay is to cooking, except for their language, of course. They’re experts, not just in negotiating their way through the minefield of tax law, but for letting their clients “sleep easy”, knowing their business affairs are in safe hands – like putting Gordon in charge of your kitchen.

The tax consultancy division provides clients with specialist tax advice on all areas of taxation including: • Ensuring you pay no more tax than you have to • Land transactions and associated business structures • Trans-Tasman and other international tax matters – optimising tax efficiency and cash flow • KiwiSaver

• Overseas investments • Advising businesses contemplating unusual or one-off transactions • Tax and trusts • Structuring advice: tax planning and minimisation, asset protection and remuneration planning • Audit assistance for tax matters

If you are looking at doing business overseas, we are able to employ our UHY network of affiliated firms to enable a smooth transition into the foreign market.

We’re also able to co-ordinate the New Zealand side of the transaction, with particular regard to Kiwi tax implications.

• Taxes associated with capital transactions

International tax services through the UHY Haines Norton network

• Tax disputes, tax administration, tax payment rules

• International business structuring

• Helping clients resolve any difficulties encountered with IRD and many other vital areas that maximise your profitability.

• Migration tax

Our taxation compliance service assists you and your business in complying with your legal obligations under Income Tax, GST, Fringe Benefit Tax and other tax legislation. This includes preparing all types of Inland Revenue tax returns and forms, lodging them on your behalf, and administering the IRD assessment process.

• Dividend planning

• Corporate tax

The taxation specialists, at home and abroad Our Tax Division’s years of experience has given us a sound understanding of the commercial aspects of business. Most importantly, we know how the use of appropriate ownership structures works, both for New Zealand clients and businesses, and for those wishing to enter the New Zealand market from abroad.

• Extraction of profits • Transfer pricing advice • Remuneration strategies • Structuring inbound and outbound investments • Withholding tax issues • Local taxes of individual countries, provinces and states • Country-to-country double tax treaties • Thin capitalisation rules (legislation that applies to Australia) • Controlled foreign company investments (CFC) • Foreign investment fund legislation (FIF).

www.uhyhn.co.nz

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