FAQ

Question Nature of Business Business Structure Taxation Type Answer
My husband and I are looking to buy an investment property what structure would you recommend? Property Investment Company Income Tax Depends on all the relevant circumstances but an LAQC company is often a good choice (both for risk management and taxation benefit) for investment property assuming there is likely to be losses to use in the initial stages of the investment.
Is ACC paid for shareholder employees tax deductible for companies? All Company Income Tax ACC levies are split into several categories and all but the "Earner Levy" is tax deductible for companies.
Work clothes - are these costs tax deductible? All All Income Tax Generally the postion IRD takes on this is that these costs are deemed to be a "personal or private" nature and therefore not deductible. However there are examples such as protective work boots and uniforms that are sometimes deductible to the business.