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The payment of GST at the end will be at market value.","type":"text"}]},{"type":"paragraph","content":[{"text":"In a case where only part of a property is being rented short-term, there is a limited option to keep a property out of the GST net even if income is over the $60,000 threshold. This requires the property to not principally be acquired for making of taxable supplies and not used for making taxable supplies. It also requires that no GST claim is made for the property (the asset not the operational costs such as rates and insurance).","type":"text"}]},{"type":"paragraph","content":[{"text":"Even if not required to register for GST, almost all short-term rental property operators are subject to GST to a certain degree due to the recently introduced ","type":"text"},{"text":"Marketplace Rules","type":"text","marks":[{"type":"link","attrs":{"href":"/insights/article/app-tax-and-gst-changes-for-short-term-rentals","uuid":"89561fe2-33b3-440e-b5a0-90068b7471f3","anchor":null,"target":"_self","linktype":"story"}}]},{"text":". Under these rules GST is withheld from all rental income regardless of whether or not a person is GST registered.","type":"text"}]},{"type":"paragraph","content":[{"text":"We have worked with many clients in this space to help them navigate how the GST rules apply.","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Register for our webinar","type":"text"}]},{"type":"paragraph","content":[{"text":"As interest rates stabilise and the economy shifts with an increase in property sales on the horizon, it’s the perfect time to refresh your understanding of key property tax matters and get clarity on the latest updates.","type":"text"}]},{"type":"paragraph","content":[{"text":"Working with a tax advisor who specialises in property tax can be invaluable, ensuring you understand all relevant regulations and avoid costly mistakes. 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The FEC has recommended several changes to the implementation of the 39% trustee tax rate, proposed concessions from it, and anti-avoidance measures. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"FEC recommendations on the Trustee tax rate increase ","type":"text"}]},{"type":"heading","attrs":{"level":3},"content":[{"text":"Tax threshold ","type":"text"}]},{"type":"paragraph","content":[{"text":"The FEC has recommended that the increase in the trustee tax rate to ","type":"text"},{"text":"39% from 1 April 2024 proceed","type":"text","marks":[{"type":"link","attrs":{"href":"/insights/article/paying-dividend-to-trustees-before-april-2024","uuid":"e508ddbe-870f-4b32-a0d1-f03f7a1e1ec1","anchor":null,"target":"_self","linktype":"story"}}]},{"text":". However, the FEC has recommended that some trusts, referred to as de minimis trusts, should remain subject to tax at 33%.","type":"text"}]},{"type":"paragraph","content":[{"text":"This is intended to address concerns that a 39% trustee tax rate would result in many trusts being over-taxed as their beneficiaries are not subject to the top personal tax rate of 39%. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Disappointedly, the threshold to be taxed at 33% is set at only $10,000 of net income for the year and once that threshold is crossed all trustee income is taxed at 39%. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Submissions in relation to having a two-tax rate approach had suggested a threshold of $100,000 of net income before the 39% rate was applied. The FEC recommended this substantially lower threshold as it was concerned that a $6,000 tax saving could incentivise taxpayers to establish multiple trusts and split income-earning assets between them. ","type":"text"}]},{"type":"heading","attrs":{"level":3},"content":[{"text":"Deceased estates and disabled beneficiary trusts ","type":"text"}]},{"type":"paragraph","content":[{"text":"The FEC also recommended changes to the proposed concessions for deceased estates and disabled beneficiary trusts. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The original concessions were rather complex requiring the trustee income to be combined with that of the disabled beneficiary or deceased individual and taxed at personal marginal tax rates. The FEC proposal simplifies these concessions. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The trustee income of a deceased estate will be taxed at the existing 33% trustee tax rate in the income year of the individual’s death and the following three income years. If the estate is still in existence after this time, trustee income will be taxed at 39%. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Similarly, the trustee income of a disabled beneficiary trust will be taxed at the existing 33% trustee tax rate. ","type":"text"}]},{"type":"paragraph","content":[{"text":"A disabled beneficiary trust can now have more than one disabled beneficiary and the definition of who qualifies as a disabled beneficiary has widened. ","type":"text"}]},{"type":"paragraph","content":[{"text":"To qualify as a disabled beneficiary trust, a trust must have one or more disabled beneficiaries and no person, other than a disabled beneficiary, may ever receive a distribution from the trust, except the dissolution of the trust if there is no living disabled beneficiary. ","type":"text"}]},{"type":"paragraph","content":[{"text":"A disabled beneficiary is a person who receives one or more of the following: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A supported living payment on the grounds of restricted work capacity. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A child disability allowance. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Jobseeker support on the grounds of health condition, injury, or disability. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A disability allowance. ","type":"text"}]}]}]},{"type":"heading","attrs":{"level":3},"content":[{"text":"Anti-avoidance measures ","type":"text"}]},{"type":"paragraph","content":[{"text":"The FEC has also proposed tightening the anti-avoidance measure around making beneficiary income distributions to a close company. ","type":"text"}]},{"type":"paragraph","content":[{"text":"When trustees allocate beneficiary income to certain close companies, that beneficiary income will be taxed at the trustee rate of 39% rather than the company rate of 28%. From the company’s perspective, the distribution will be treated as a capital gain and only available for tax-free distribution to shareholders on liquidation of the company. ","type":"text"}]},{"type":"paragraph","content":[{"text":"This rule will apply where a trustee distributes beneficiary income to a close company whose shareholders include one or more of the following: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A settlor of the trust. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"The trustees of the trust. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"A person for whom a settlor of the trust has natural love and affection. ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"The trustees of another trust, if a settlor of the distributing trust has natural love and affection for a settlor or a beneficiary of that second trust. ","type":"text"}]}]}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What you can do ","type":"text"}]},{"type":"paragraph","content":[{"text":"If you have a trust, or wondering if the ","type":"text"},{"text":"trust is right for you","type":"text","marks":[{"type":"link","attrs":{"href":"/insights/article/is-new-zealand-falling-out-of-love-with-the-family-trust","uuid":"f81e22e5-e8bc-419e-81a3-429aef280e74","anchor":null,"target":"_self","linktype":"story"}}]},{"text":", then it’s important to consider how the changes to the trustee tax rate, associated concessions and anti-avoidance measures will impact you. The best way to do this is to speak to your ","type":"text"},{"text":"Findex Tax Advisor","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.co.nz/services/tax-advisory?utm_source=findex+web&utm_medium=website&utm_campaign=tax+planning&utm_content=nz+article+trustee+tax+rate+update&utm_term=7018t0000009Ne4","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". ","type":"text"}]},{"type":"paragraph","content":[{"text":"Findex Group Limited, trading as Findex. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"While all reasonable care is taken in the preparation of the material in this article, to the extent allowed by legislation Findex Group Limited accept no liability whatsoever for reliance on it. All opinions, conclusions, forecasts or recommendations are reasonably held at the time of compilation but are subject to change without notice. Findex Group Limited assumes no obligation to update this material after it has been issued. You should seek professional advice before acting on any material ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"The title 'Partner' conveys that the person is a senior member within their respective division and is among the group of persons who hold an equity interest (shareholder) in its parent entity, Findex Group Limited. The only professional service offering which is conducted by a partnership is external audit, conducted via the Crowe Australasia external audit division and Unison SMSF Audit. All other professional services offered by Findex Group Limited are conducted by a privately-owned organisation and/or its subsidiaries ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":" This document contains general information and is also not intended to constitute legal or taxation advice. If you need legal or taxation advice, we recommend you speak to a qualified adviser ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":" © Findex Group Limited 2024. All rights reserved. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"18 March 2024 ","type":"text","marks":[{"type":"italic"}]}]}]},"_editable":"","component":"rich_text"}],"date":"2024-03-18 00:08","tags":["Accounting and Tax"],"title":"Trustee tax rate increase and what the FEC is recommending","author":"99ebd37f-fbf7-441e-b238-e5728f1ee124","adviser":"db0bd5a9-9c82-402a-a0ac-058439d8368f","settings":[{"seo":{"_uid":"782c31bb-f277-4f60-b9aa-f4a220d13206","title":"Trustee tax rate increase and what the FEC is recommending","plugin":"seo_metatags","og_image":"","og_title":"","description":"What are the Finance and Expenditure Committee's recommendations on the trustee tax rate increase? 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","type":"text"}]},{"type":"paragraph","content":[{"text":"Working in Central Otago, Daniel has specialist experience in international investment, structuring, income tax and GST implications, property transactions and immigration issues.","type":"text"}]}]},"_editable":"","component":"rich_text"}],"_uid":"3cd0d4e8-0b58-4a63-97a3-d94b83b5f39b","email":"","image":{"id":80858,"alt":"Daniel Gibbons","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/300x400/7a24ee672a/daniel-gibbons-v2.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_external_url":false},"phone":"","title":"Partner","mobile":"","offices":["b9605a47-33e3-49c2-9163-569b215556cc"],"surname":"Gibbons","twitter":"","filename":"","linkedin":"","settings":[{"seo":{"_uid":"782e6d3f-8dfa-405f-a700-4766a7031d15","title":"","plugin":"seo_metatags","og_image":"","og_title":"","description":"","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"6be5db9d-a6f3-49bc-b738-0c17872e88ef","component":"page_settings","seokeywords":"","robots_ignore":false,"location_available":"en-nz"}],"component":"adviser","givenName":"Daniel","mainOffice":"7b48d0be-f6d6-45ff-b704-83c378cda29a","adviserTitle":"Partner","partnerImage":{"id":null,"alt":null,"name":"","focus":null,"title":null,"source":null,"filename":"","copyright":null,"fieldtype":"asset","meta_data":{}},"salesforceid":"00528000004MOiuAAG","seo_keywords":"","serviceLines":"78fe5500-1ed9-4593-9dbb-0430477d3a42","specialities":["Tax Advisory"],"hideFromSearch":false,"primaryServiceLine":""},"slug":"daniel-gibbons","full_slug":"en-nz/adviser/daniel-gibbons","sort_by_date":null,"position":2130,"tag_list":[],"is_startpage":false,"parent_id":45578,"meta_data":null,"group_id":"463b4379-2ce7-4e49-b7b5-697e1bb64634","first_published_at":"2024-07-18T04:21:51.547Z","release_id":null,"lang":"en-nz","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Provisional tax rules and tax pooling","created_at":"2024-07-17T07:40:06.862Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:51:16.132Z","id":47406,"uuid":"4fc6710a-66a5-4ad3-9aec-8d4b56d4b5dd","content":{"_uid":"c3bc499c-3298-42d6-8d02-89b4950efac7","body":[{"id":"887529973","_uid":"98a2c935-d01d-4241-aca5-b3e45a14fc1e","type":"vimeo","setWidth":"","component":"video_holder"},{"_uid":"d60d2920-d33c-484d-9553-6fc30781d9aa","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"With the current cost of living crisis impacting customers and businesses alike, cashflow constraints continue to be an issue for many taxpayers. When paying tax, it is important to understand the obligations, including how these rules work, what you need to pay and when by.","type":"text"}]},{"type":"paragraph","content":[{"text":"The use of tax pooling can be an effective way to provide short-term finance to a business, or to ease cashflows, particularly in current times when the future may not be so clear. It also gives more options to businesses to better manage tax payments. It is also unsecured debt, so often does not impact on wider banking covenants.","type":"text"}]},{"type":"paragraph","content":[{"text":"Findex has partnered with TMNZ to provide tax pooling benefits to our clients. ","type":"text"}]},{"type":"paragraph","content":[{"text":"This webinar looks at the current provisional tax rules and outlines the various options TMNZ provide through tax pooling to assist taxpayers and help spread tax obligations.","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2023-11-23 03:56","tags":["Accounting and Tax","Webinar"],"title":"Provisional tax rules and tax pooling","author":"c4f3de7d-ed98-4d11-bb8a-c383c30e44a4","adviser":"6513962f-5370-4af8-942b-2df1cf195df7","settings":[{"seo":{"_uid":"7f3d8410-45cb-4801-94a8-0d73cbd838fe","title":"Provisional Tax Rules and Tax Pooling","plugin":"seo_metatags","og_image":"","og_title":"","description":"Navigate the current cost of living crisis with expert insights on tax obligations and cashflow management; explore the benefits of tax pooling, an unsecured debt solution offered through Findex's partnership with TMNZ, providing businesses with effective short-term finance and flexible tax payment options.","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"55f5ff01-2d66-4245-8ae7-8cefd04432f2","component":"page_settings","seokeywords":"Tax pooling benefits, Cashflow management strategies, Provisional tax rules, Short-term finance for businesses, Findex TMNZ partnership","robots_ignore":false,"location_available":"en-nz"}],"vimeoURL":"","component":"article","card_asset":{"id":80268,"alt":"Tax Pooling and Provisonal Tax","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1920x1080/bf4a23794c/tax-pooling-and-provisonal-tax.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"hero_image":"","podcastUrl":"","sub_heading":"","article_type":"Webinar","insight_type":"Webinar","seo_keywords":"Tax pooling benefits, Cashflow management strategies, Provisional tax rules, Short-term finance for businesses, Findex TMNZ partnership","preview_image":"","featured_image":{"id":80266,"alt":"Tax pooling webinar","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/3840x2160/8d4c2cdc3a/tax-pooling-webinar.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"relatedArticles":[],"insight_categories":"08de980a-0356-48b6-a9a8-82e2f2ed7677,6ee8f7f8-fbeb-4596-a7d9-f42ca82594f6"},"slug":"provisional-tax-rules-and-tax-pooling","full_slug":"en-nz/insights/article/provisional-tax-rules-and-tax-pooling","sort_by_date":null,"position":-10230,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"4f890b73-f507-4a22-955e-c546394e5023","first_published_at":"2023-11-23T03:58:00.000Z","release_id":null,"lang":"en-nz","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Tax pooling not as popular as it should be","created_at":"2024-07-17T07:15:42.025Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T04:06:03.915Z","id":46573,"uuid":"56f6b6c6-b77f-4bdf-b5cf-4ce3afa5a2ba","content":{"_uid":"251a05ca-faaf-4f8d-a87a-0964599567ca","body":[{"_uid":"08bb942e-fd76-4c08-be73-9993b9e2a0aa","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"While its own tax pool fund has hit the landmark figure of $100m in deposits, professional services firm Findex believes not enough middle New Zealand businesses are taking advantage of a service which has no downside to it but offers advantages including ready access to funds, tax cashflow smoothing, and reduced interest payments.","type":"text"}]},{"type":"paragraph","content":[{"text":"That’s according to Scott Mason, Tax Advisory Managing Partner.","type":"text"}]},{"type":"paragraph","content":[{"text":"He says organisations which are more susceptible to unexpected variations in income and performance – such as seasonality – those which handle cash, and industries targeted by IRD for review, such as construction and hospitality, can benefit most from tax pooling.","type":"text"}]},{"type":"paragraph","content":[{"text":"“This is a service which provides rapid access to money should circumstances change – and in an unpredictable world, circumstances can and do change rapidly. As always, cashflow is king. With tax pooling, you have ultimate flexibility around managing tax cash flows to match business needs, with reduced exposure to exorbitant IRD Use of Money Interest rates. There is nothing to lose and a fair bit to gain.”","type":"text"}]},{"type":"paragraph","content":[{"text":"Mason explains that participants in a tax pooling arrangement pay their provisional tax into a shared pool instead of directly against their Inland Revenue Department account. All tax pool funds are held at the IRD, and are 100% secure.","type":"text"}]},{"type":"paragraph","content":[{"text":"By way of example, when the exact amounts due to IRD are calculated, taxpayers have funds transferred from the pool to their IRD account. Any surplus is sold to other members of the pool who may need it to cover their obligations, generally creating greater returns than the Inland Revenue credit interest rate. Thus, on the one hand, it benefits those who have overpaid.","type":"text"}]},{"type":"paragraph","content":[{"text":"Members of the pool who have underpaid, or have tax reassessed during IRD audits, can buy the surpluses for less than the IRD Use of Money debit interest rate to settle their obligations. Thus, on the other hand, it benefits those who may find themselves in a cash flow crunch; transfers to IRD are settled immediately, eliminating any penalties or interest.","type":"text"}]},{"type":"paragraph","content":[{"text":"Acquisition of additional tax can be done in advance (finance) or after the provisional date (buy), and surplus tax can either be sold over time (sell) or refunded within a matter of days. The other key benefit is quick access to tax paid in changing circumstances. An example could be the recent earthquake where businesses were paying tax based on expected profits, and suddenly all that changed. Tax Pooling facilitates easy access to tax paid to date.","type":"text"}]},{"type":"paragraph","content":[{"text":"Mason notes that Findex’s tax pool service is offered in partnership with Tax Management NZ (TMNZ), which is the country’s leading provider of tax pooling services. As its own fund operates within the broader pool, Findex clients have preferential access to TMNZ funds if required.","type":"text"}]},{"type":"paragraph","content":[{"text":"He notes that tax pooling has always proven popular with larger companies, but says the message is yet to reach the mid-market and small to medium enterprise (SME) sector. “This is a valuable service which incurs no cost to our clients and on which we do not charge any fees. Participating in tax pooling therefore can only benefit those who join.”","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2019-03-22 06:25","tags":["Accounting and Tax"],"title":"Tax pooling not as popular as it should be","author":"c046f1d6-9886-4db6-bc50-3ff12f6ba03a","adviser":"7e53c2ec-3501-4c99-944e-5e3f465919c9","settings":[{"seo":{"_uid":"a92cf78a-ad65-42af-bb49-d79d731ffef9","title":"Tax pooling not as popular as it should be | Findex","plugin":"seo_metatags","og_image":"","og_title":"","description":"Not enough middle New Zealand businesses are taking advantage of a service which has no downside to it but offers advantages including ready access to funds, tax cashflow smoothing, and reduced interest payments.","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"5500c482-cf80-49c4-9fd8-47ebd5a8a96f","component":"page_settings","seokeywords":"Tax pooling, IRD, Tax Management NZ, TMNZ, SME sector,","robots_ignore":false,"location_available":"en-nz"}],"component":"article","card_asset":null,"podcastUrl":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"Tax pooling, IRD, Tax Management NZ, TMNZ, SME sector,","featured_image":{"id":90264,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/e36877fa89/workings-1.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"08de980a-0356-48b6-a9a8-82e2f2ed7677"},"slug":"tax-pooling-not-as-popular-as-it-should-be","full_slug":"en-nz/insights/article/tax-pooling-not-as-popular-as-it-should-be","sort_by_date":null,"position":-1890,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"35f07153-e8f7-4705-a95b-14062838a269","first_published_at":"2019-03-22T06:25:47.639Z","release_id":null,"lang":"en-nz","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Short-term rentals and the “App Tax”: what do the new marketplace rules mean?","created_at":"2024-07-17T07:40:53.185Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:50:33.639Z","id":47442,"uuid":"89561fe2-33b3-440e-b5a0-90068b7471f3","content":{"_uid":"ebd05b0b-3112-4848-add1-871e3da60fa0","body":[{"_uid":"3d7be480-aa36-4e52-ade1-c975735319ad","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"New legislation, commonly known as the “App Tax”, has been enacted to provide specific GST rules around the use of marketplace services such as Airbnb. ","type":"text"}]},{"type":"paragraph","content":[{"text":"They will come into effect from 1 April 2024. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Who do the new “App Tax” rules affect? ","type":"text"}]},{"type":"paragraph","content":[{"text":"Suppliers of \"listed services\" made through an electronic marketplace will be subject to this GST, regardless of whether the provider is GST-registered. ","type":"text"}]},{"type":"paragraph","content":[{"text":"That includes the supply of accommodation, other than accommodation that would be GST-exempt, that is performed, provided, or received in New Zealand. ","type":"text"}]},{"type":"paragraph","content":[{"text":"From 1 April 2024, marketplace operators (such as Airbnb and Bachcare) are required to collect and return GST at the standard rate of 15% on accommodation provided through the operator, even if the underlying supplier (the property provider/owner) earns under $60,000 annually and is not GST-registered. ","type":"text"}]},{"type":"paragraph","content":[{"text":"For those who aren't GST-registered, the GST charged will be in addition to your rental. That may mean that the rental you receive is reduced by the amount of the GST charged. ","type":"text"}]},{"type":"paragraph","content":[{"text":"A non-registered property provider/owner will receive an 8.5% flat-rate credit from the marketplace operator that is designed to cover the GST that would have been claimable on the property’s expenses. Under this scenario, the property provider/owner cannot claim GST on expenditure related to the property. ","type":"text"}]},{"type":"paragraph","content":[{"text":"This means the 15% collected by the marketplace operator is then split between the Inland Revenue Department (IRD) and the property provider/owner, meaning the marketplace operator must pass 8.5% on to the property provider/owner and the remaining 6.5% to IRD. ","type":"text"}]},{"type":"paragraph","content":[{"text":"For a property provider/owner who is already GST-registered, the marketplace operator will collect and return the GST to the IRD on the rental charged to guests. The property provider/owner will receive the rental income net of GST and will return this as a zero-related supply. The property provider/owner can continue to claim GST input credits on their property expenses. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The property provider/owner is responsible for advising the marketplace provider of their GST registration status, so they are not paid the 8.5% flat-rate credit. A flat-rate credit incorrectly received by the property provider/owner will be required to be paid to the IRD. ","type":"text"}]},{"type":"paragraph","content":[{"text":"As an aside, the changes will have an income tax consequence in terms of the income returned and the amount of deduction claimed for property providers/owners who are not GST registered. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Opting out of the new marketplace rules ","type":"text"}]},{"type":"paragraph","content":[{"text":"Some property providers/owners with larger-scale operations can opt out of the new marketplace rules. Broadly, this is possible if a property provider/owner: ","type":"text"}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Has taxable supplies of over $500,000 in a 12-month period; or ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"In a 12-month period, provides at least 2,000 nights of taxable accommodation on an electronic marketplace. ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Property providers/owners remain responsible for their GST obligations regarding supplies they make through electronic marketplaces if they opt out of the GST marketplace rules. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What you can do to prepare","type":"text"}]},{"type":"paragraph","content":[{"text":"In preparation for these changes, you should consider: ","type":"text"}]},{"type":"paragraph","content":[{"text":"1. If you are not GST registered, you need to understand the impact this tax will have on your bottom line, such as: ","type":"text","marks":[{"type":"bold"}]}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Will the 8.5% flat rate credit benefit you or will you be better off voluntarily registering for GST and claiming GST on your costs? ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Before you decide to register for GST you will need to understand the broader implications in terms of your filing obligations and the implications for your property potentially being subject to GST. ","type":"text"}]},{"type":"paragraph","content":[{"text":"2. If you voluntarily registered for GST, but are not required to be (because gross taxable supplies are less than $60,000), the question is whether to remain GST registered, or should you de-register and receive the 8.5% flat rate credit instead? You will need to consider: ","type":"text","marks":[{"type":"bold"}]}]},{"type":"bullet_list","content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Will the 8.5% flat rate credit benefit you or will you be better off remaining registered for GST and claiming GST on your costs? ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"Before you decide to de-register from GST you will need to understand the impact this will have in terms of the deemed disposal of your property at market value for GST purposes. ","type":"text"}]},{"type":"paragraph","content":[{"text":"3. If you are currently required to be GST registered, you need to understand the impact these rules will have on your taxable supply value and whether you may no longer need to be registered for GST. Otherwise, if required to remain GST registered, the impact of the changes will largely be administrative. ","type":"text","marks":[{"type":"bold"}]}]},{"type":"paragraph","content":[{"text":"Understanding how these “App Tax” changes will impact your short-term rental income is essential for this next financial year. ","type":"text"},{"text":"Get clear advice","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.co.nz/services/tax-advisory?utm_source=findex+web&utm_medium=website&utm_campaign=insights&utm_content=article+app+tax+changes+for+rentals&utm_term=7018t0000009NeJ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":" for your specific circumstances by speaking to your ","type":"text"},{"text":"local Findex Advisor","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.co.nz/services/tax-advisory?utm_source=findex+web&utm_medium=website&utm_campaign=insights&utm_content=article+app+tax+changes+for+rentals&utm_term=7018t0000009NeJ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":" before 1 April. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Disclaimer:","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":" Findex, trading as Findex Group Limited ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"While all reasonable care is taken in the preparation of the material in this article, to the extent allowed by legislation Findex accept no liability whatsoever for reliance on it. All opinions, conclusions, forecasts or recommendations are reasonably held at the time of compilation but are subject to change without notice. Findex assumes no obligation to update this material after it has been issued. You should seek professional advice before acting on any material ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"The title 'Partner' conveys that the person is a senior member within their respective division and is among the group of persons who hold an equity interest (shareholder) in its parent entity, Findex Group Limited. The only professional service offering which is conducted by a partnership is external audit, conducted via the Crowe Australasia external audit division and Unison SMSF Audit. All other professional services offered by Findex Group Limited are conducted by a privately-owned organisation and/or its subsidiaries. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"© Findex Group Limited 2024. All rights reserved ","type":"text","marks":[{"type":"italic"}]},{"text":" ","type":"text"}]}]},"_editable":"","component":"rich_text"}],"date":"2024-03-05 01:58","tags":["Accounting and Tax"],"title":"Short-term rentals and the “App Tax”: what do the new marketplace rules mean?","author":"1e7993b8-9d18-4b5c-8a0f-967582f8d7a5","adviser":"4513534d-1040-47a7-86ba-f938e099baf2","settings":[{"seo":{"_uid":"d8a0a65f-3e57-4941-bf08-3b2e92f7d1e6","title":"Short-term rentals and the “App Tax”","plugin":"seo_metatags","og_image":"","og_title":"","description":"Learn about the new \"App Tax\" legislation affecting marketplace services like Airbnb, requiring GST collection and its implications for property providers, effective April 1, 2024.","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"e5970afd-4309-4b35-aa3c-5f87c54f41df","component":"page_settings","seokeywords":"App tax rules, short-term rental income, Airbnb tax, gst rules ","robots_ignore":false,"location_available":"en-nz"}],"component":"article","card_asset":{"id":87433,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1c7358783f/houses.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","sub_heading":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"App tax rules, short-term rental income, Airbnb tax, gst rules ","featured_image":{"id":87433,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1c7358783f/houses.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"08de980a-0356-48b6-a9a8-82e2f2ed7677"},"slug":"app-tax-and-gst-changes-for-short-term-rentals","full_slug":"en-nz/insights/article/app-tax-and-gst-changes-for-short-term-rentals","sort_by_date":null,"position":-10590,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"3d990581-8324-4343-b384-e0fe0eaaf4df","first_published_at":"2024-03-05T02:02:00.000Z","release_id":null,"lang":"en-nz","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Bright-line rule changes: When to sell your property","created_at":"2024-07-17T07:41:36.672Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:49:54.006Z","id":47479,"uuid":"94c3f207-95a3-4a6d-8ab3-e3a7a108d784","content":{"_uid":"d970c174-c97f-4785-b52f-7ecdcbba4159","body":[{"_uid":"96831a51-1209-48b7-945f-95464fedf3b1","content":{"type":"doc","content":[{"type":"heading","attrs":{"level":2},"content":[{"text":"As ","type":"text"},{"text":"recently reported","type":"text","marks":[{"type":"link","attrs":{"href":"/insights/article/nz-property-tax-changes-explained","uuid":"df2a829f-329b-4fb7-bda0-24b83cb591e0","anchor":null,"target":"_self","linktype":"story"}}]},{"text":", the new government reintroduced a two-year bright-line test for residential property transactions, reducing it from what had become a ten-year test. ","type":"text"}]},{"type":"heading","attrs":{"level":3},"content":[{"text":"It also simplified the main home exclusion and made rollover relief more readily available. ","type":"text"}]},{"type":"heading","attrs":{"level":4},"content":[{"text":"As a result, we have a rule that will be more akin to what the bright-line test was when first introduced in October 2015. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Changes to the bright-line test are not new; the rules have been frequently modified since their inception. However, unlike previous changes, this particular change is unique in that it has retrospective impact, provided the property sale meets specific criteria. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The new two-year rule will only apply to disposals with a ‘bright-line end date’ on or after 1 July 2024. This requirement has caused some confusion because it departs from the usual understanding of a disposal. ","type":"text"}]},{"type":"paragraph","content":[{"text":"For most transactions, the ‘bright-line end date’ will be the date of entry into an agreement for the disposal of the property. Exceptions include instances where land is gifted, compulsorily acquired, or subject to a mortgagee sale. Therefore, it is crucial to understand that the rule applies not based on the settlement date, but on the date of entering into the sale contract, which must occur on or after 1 July 2024. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What constitutes an “agreement for the disposal”? ","type":"text"}]},{"type":"paragraph","content":[{"text":"An ‘agreement for the disposal’ refers to a legally binding contract between parties to transfer ownership of a property. In the context of the bright-line test for residential property transactions, this term is crucial for determining the applicable tax rules based on the timing of the property sale. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The concept of an ‘agreement for disposal’ has been part of the rules since their introduction, designed to prevent vendors from structuring transactions to avoid the bright-line period. ","type":"text"}]},{"type":"paragraph","content":[{"text":"The original bright-line commentary in 2015 provides guidance: Initially. the rules were applied to any interest acquired before 1 October 2015, focusing on whether a binding contract was in place before that date. A binding contract included a contract that had conditions such as finance, a LIM report or solicitor approval. It did not typically extend as far as to a contract subject to due diligence. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Although nothing is explicit in drafting the current legislation, it does refer to an ‘agreement for sale’. Therefore, merely listing your property for sale before 1 July is not sufficient to capture the bright-line end date. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Care must be taken if you list your property for sale before July and you find a purchaser, it is possible that any purchase agreement whether oral or otherwise (such as an agreement to agree) is sufficient to be the bright-line end date and therefore you could be caught within the current 5-year or 10-year rules (depending on when the property was acquired). For example: ","type":"text"}]},{"type":"paragraph","content":[{"text":"A seller and buyer sign a contract on 30 June, subject to the buyer securing a mortgage. This agreement is considered an ","type":"text"},{"text":"‘agreement for the disposal’","type":"text","marks":[{"type":"bold"}]},{"text":" as of 30 June for the bright-line test purposes, even if the condition is satisfied later. ","type":"text"}]},{"type":"paragraph","content":[{"text":"An example of an ","type":"text"},{"text":"‘agreement to agree’","type":"text","marks":[{"type":"bold"}]},{"text":" is when a seller and buyer orally agree on 1 July to finalise the sale terms by signing a contract later. Depending on the jurisdictional law, this might be considered an ‘agreement for the disposal’ if it’s binding, thus falling under the new two-year bright-line rule. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What are the Inland Revenue Department (IRD) doing? ","type":"text"}]},{"type":"paragraph","content":[{"text":"The IRD has actively enforced the bright-line test and adopted a policy to ensure the team was trained and resourced to: ","type":"text"}]},{"type":"ordered_list","attrs":{"order":1},"content":[{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Search available information publicly ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Track property sales ","type":"text"}]}]},{"type":"list_item","content":[{"type":"paragraph","content":[{"text":"Approach vendors and suggest that they should be disclosing the sale. ","type":"text"}]}]}]},{"type":"paragraph","content":[{"text":"You might find that a similar approach is adopted around this time. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What you can do ","type":"text"}]},{"type":"paragraph","content":[{"text":"To successfully navigate the sale of your property under the new bright-line rule changes, it is crucial to understand the timing and legal aspects of entering into a binding sale agreement. Consulting with tax experts and careful planning can help you maximise benefits and ensure compliance with the updated tax regulations. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Reach out to your local ","type":"text"},{"text":"Findex Tax Advisor today","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.co.nz/services/tax-advisory?utm_source=findex+web&utm_medium=website&utm_campaign=insights&utm_content=brightline+changes+june+2024&utm_term=7018t0000009NeJ","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":". ","type":"text"}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"This document contains general information and is also not intended to constitute legal or taxation advice. If you need legal or taxation advice, we recommend you speak to a qualified adviser. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":" © Findex Group Limited 2024. All rights reserved ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"04 June 2024 ","type":"text","marks":[{"type":"italic"}]}]}]},"_editable":"","component":"rich_text"}],"date":"2024-06-04 03:48","tags":["Accounting and Tax"],"title":"Bright-line rule changes: When to sell your property","author":"1e7993b8-9d18-4b5c-8a0f-967582f8d7a5","adviser":"4513534d-1040-47a7-86ba-f938e099baf2","settings":[{"seo":{"_uid":"a628cb18-8740-40da-bd98-d48619703410","title":"Bright-line rule changes: When to sell your property","plugin":"seo_metatags","og_image":"","og_title":"","description":"Discover how the reintroduced two-year bright-line test for residential property transactions impacts sales from 1 July 2024, including simplified main home exclusions and enhanced rollover relief. ","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"0bfeaeff-1650-417c-8b80-a1ae87ef91e0","component":"page_settings","seokeywords":"bright-line rule, bright-line test, bright-line period, selling property, property sale, residential property ","robots_ignore":false,"location_available":"en-nz"}],"component":"article","card_asset":{"id":81880,"alt":"Houses","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1200x286/00134604d7/houses-2.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"podcastUrl":"","sub_heading":"","article_type":"Blog Post","insight_type":"Blog Post","seo_keywords":"bright-line rule, bright-line test, bright-line period, selling property, property sale, residential property ","featured_image":{"id":81880,"alt":"Houses","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/1200x286/00134604d7/houses-2.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"insight_categories":"08de980a-0356-48b6-a9a8-82e2f2ed7677"},"slug":"bright-line-rule-changes-when-to-sell-your-property","full_slug":"en-nz/insights/article/bright-line-rule-changes-when-to-sell-your-property","sort_by_date":null,"position":-10960,"tag_list":[],"is_startpage":false,"parent_id":46379,"meta_data":null,"group_id":"b8ada66b-bca9-4fc1-8fe0-f6889de60396","first_published_at":"2024-06-04T03:50:00.000Z","release_id":null,"lang":"en-nz","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Stephen Richards","created_at":"2024-07-17T05:36:40.449Z","published_at":"2024-07-28T23:32:06.000Z","updated_at":"2024-07-25T05:42:56.758Z","id":46083,"uuid":"99ebd37f-fbf7-441e-b238-e5728f1ee124","content":{"bio":[{"_uid":"bfe47170-9fcb-4904-8b72-02c12667b6ba","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"Stephen began his career in Tax advisory with a Findex predecessor firm in 1999. He subsequently worked as a commercial and property lawyer, and then as part of the tax advisory team of a Big 4 Firm, before re-joining the Findex tax advisory team in 2014.","type":"text"}]},{"type":"paragraph","content":[{"text":"Stephen advises clients ranging from individuals and family owned businesses through to large corporates and listed companies on all aspects of New Zealand tax law. Stephen has specialist experience in advising on business structures, cross-border and international tax structures, taxation of land transactions, managing complex tax disputes and obtaining binding rulings. He also has an interest in tax policy and tax law reform and can assist clients submitting on and lobbying in relation to the impact of tax changes on their business. ","type":"text"}]},{"type":"paragraph","content":[{"text":"With over 20 years tax advisory experience Stephen is a sought-after speaker on tax topics, including presenting training courses for CCH, CAANZ, and TEO Training. Stephen lectures in taxation practice at the University of Otago.","type":"text"}]}]},"_editable":"","component":"rich_text"}],"_uid":"aef644c4-9882-481b-99d9-c115f6a84871","email":"","image":{"id":80865,"alt":"Stephen Richards","name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/221x295/dc43f261c1/stephen-richards-v2.jpg","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"phone":"","title":"Partner","mobile":"","offices":["bcd26a99-1107-4b68-a0d4-4d3469a9bcac"],"surname":"Richards","twitter":"","linkedin":"","settings":[{"seo":{"_uid":"634169ca-4d59-45da-8545-0f92e06e51d1","title":"","plugin":"seo_metatags","og_image":"","og_title":"","description":"","twitter_image":"","twitter_title":"","og_description":"","twitter_description":""},"_uid":"61f7a5cb-1c70-4794-b665-e799f71faf89","component":"page_settings","seokeywords":"","robots_ignore":false,"location_available":"en-nz"}],"component":"adviser","givenName":"Stephen","mainOffice":"543a11e3-7b73-4164-898d-451d8d5cd2a5","adviserTitle":"Partner","partnerImage":{"id":85718,"alt":null,"name":"","focus":"","title":"","source":"","filename":"https://a-ap.storyblok.com/f/3000455/4e77865f5b/stephen-richards.png","copyright":"","fieldtype":"asset","meta_data":{},"is_private":false,"is_external_url":false},"salesforceid":"0052e000000LFVB","seo_keywords":"","serviceLines":"9a32f5c7-a3f9-4d43-8f6e-7130fe475b6f, 78fe5500-1ed9-4593-9dbb-0430477d3a42","specialities":["Tax Advisory"],"primaryServiceLine":""},"slug":"stephen-richards","full_slug":"en-nz/adviser/stephen-richards","sort_by_date":null,"position":1530,"tag_list":[],"is_startpage":false,"parent_id":45578,"meta_data":null,"group_id":"c3cacfa3-5ebd-407a-8847-310699cd563f","first_published_at":"2024-07-18T04:21:16.356Z","release_id":null,"lang":"en-nz","path":null,"alternates":[],"default_full_slug":null,"translated_slugs":null},{"name":"Improve your business cashflow with tax pooling","created_at":"2024-07-17T07:40:00.963Z","published_at":"2024-09-25T04:09:33.000Z","updated_at":"2024-09-25T03:51:24.861Z","id":47401,"uuid":"aff1bf99-1e08-4a5b-a568-cd31839cc086","content":{"_uid":"0ac3b7e9-88aa-46d3-be56-d716601d3d9d","body":[{"_uid":"2a1fe96e-2ae4-4eb6-8970-04ab49610635","content":{"type":"doc","content":[{"type":"paragraph","content":[{"text":"It’s been said there are two things certain in life, death and taxes. As most business owners want to be profitable, inevitably tax needs to be paid. If cash flow is not well managed, this can put a strain on businesses when tax payments are due. One such example is early-stage businesses that get caught out enjoying profits and cash in their first year of operation and not planning for year two when tax from year one is due, along with provisional tax for year two. ","type":"text"}]},{"type":"paragraph","content":[{"text":"In recent times businesses have had to deal with the cashflow uncertainties created by the global pandemic, and now increasing interest rates combined with high inflation. ","type":"text"}]},{"type":"paragraph","content":[{"text":"However, the tax system does not generally adjust for such uncertainties and the most used method for determining tax payments is the uplift method. This assumes that business owners will earn 5% more than the prior year (or 10% more than two years ago). ","type":"text"}]},{"type":"paragraph","content":[{"text":"There are other methods available, such as estimation, accounting income, or the ratio option. These methods have their own challenges and are often inaccurate or involve considerable adjustments, and in the case of the estimation method, can result in penalties. Because of this, most taxpayers elect the uplift method. ","type":"text"}]},{"type":"paragraph","content":[{"text":"While the tax system calculates, and the IRD system assesses tax based on this uplift, should the tax due be lower, the provisional tax assessment will reduce and so then will the potential exposure to interest. ","type":"text"}]},{"type":"paragraph","content":[{"text":"This begs the question; how can business owners accurately manage cash flow and pay sufficient tax when they are dealing with many unknowns? ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"Tax pooling – what is it? ","type":"text"}]},{"type":"paragraph","content":[{"text":"Back in 2003, legislation was introduced to allow for tax pooling. Tax pooling creates flexibility for taxpayers around their tax payments and enables them to better manage their cash flow. Findex is aligned with Tax Management New Zealand (TMNZ) which was the first tax pooling provider in NZ. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Tax pooling allows businesses the ability to pay their tax when they want (within certain timeframes) and ensures that the IRD receives the tax on the correct date. While there is an interest charge for doing this, the interest rates are less than those charged by the IRD, and late payment penalties can be avoided. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Further, if a business has paid tax and discovers that the payment made was too high, the funds can be refunded to the taxpayer without the requirement to wait until after year-end and file the relevant tax return to justify the reduction. Also, if a business has a short-term need to finance, tax paid can be borrowed against as unsecured borrowings for short periods of time. ","type":"text"}]},{"type":"paragraph","content":[{"text":"For groups, paying through tax pooling allows the group to make one payment and allocate these funds within the group once the overall tax position is known. ","type":"text"}]},{"type":"paragraph","content":[{"text":"For those concerned about the tax being with an external provider, the funds are paid into a trust account which is held at the IRD. This is tagged as pooling payments, and an independent trustee holds the details of which taxpayer these funds relate to. The funds are always available to taxpayers and can be easily moved between tax pools or allocated to a taxpayer’s IRD account at any time. ","type":"text"}]},{"type":"heading","attrs":{"level":2},"content":[{"text":"What next? ","type":"text"}]},{"type":"paragraph","content":[{"text":"At the end of the day, the question is not whether a taxpayer should think about using tax pooling, the better question is why wouldn’t they use it? In the worst-case scenario, funds can be directly allocated to your IRD account the same as if they had been paid directly to the IRD. ","type":"text"}]},{"type":"paragraph","content":[{"text":"Check out our ","type":"text"},{"text":"webinar on provisional tax rules and tax pooling","type":"text","marks":[{"type":"link","attrs":{"href":"https://www.findex.co.nz/insights/article/provisional-tax-rules-and-tax-pooling?utm_source=findex+web&utm_medium=website&utm_campaign=lam+tax+pooling+webinar&utm_content=insight+improve+cashflow+with+tax+pooling&utm_term=701On000002SKibIAG","uuid":null,"anchor":null,"target":"_self","linktype":"url"}}]},{"text":" to find out more.","type":"text"}]},{"type":"paragraph","content":[{"text":"Disclaimer: ","type":"text","marks":[{"type":"bold"},{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"The views and opinions expressed in this article are those of the author/s and do not necessarily reflect the thought or position of Findex. ","type":"text","marks":[{"type":"italic"}]}]},{"type":"paragraph","content":[{"text":"This document contains general information and is also not intended to constitute legal or taxation advice. If you need legal or taxation advice, we recommend you speak to a qualified adviser. 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