3 March 2022

There are several tax rules that you should consider as part of your year-end planning which require you to have acted before 31 March 2022 to take advantage of them.

The application of these rules will affect the level of taxable income you report and pay tax on for the 2022 tax year. These rules may allow you to recognise a deduction in the 2022 year or defer income recognition to the 2023 year.

Join our Tax Advisory experts, Senior Partner Jarod Chisholm and Partner Stephen Richards, as they examine tax planning opportunities and considerations such as:

• Bad debt deductions

• Trading stock valuation

• Unexpired expenditure and prepayments

• Employee entitlement accruals

• Provisional tax, use of money interest, and tax pooling

• Year-end distributions

For more information or advice, contact us or get in touch with the Tax Advisory team.