Posts

QC and LAQC Reforms – New Announcement by the Minister of Revenue?


Most readers will know of the changes to the QC and LAQC regimes foreshadowed in the May 2010 Budget.  The details announced in the the Budget were very brief.

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The May 2010 Budget contained some initial indications of what to expect from the changes to the QC and LAQC rules.  In this short youtube video Sybrand van Schalkwyk discusses at a very high level the issues to consider and the important dates to keep in mind. 

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The May 2010 Budget contained some initial indications of what to expect from the changes to the LAQC rules.  The law has now been finalised, and introduces look through companies (“LTCs”) as a new concept. This short update points out some of the differences that  result from the introduction of LTCs.  For background on the changes, listen to/read our interview with Craig Macalister from the New Zealand Institute of Chartered accountants on the LAQC changes. 

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