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Changes coming in April 2023

About us
About us
  • Videos
    • Webinar and presentation videos
      • 2023 changes
        • Changes for GST Invoicing and record keeping changes
        • Changes for individuals
        • He aha kei te haere ā te Paengawhāwhā: ​Tāke Hokohoko
        • He aha kei te haere ā te Paengawhāwhā
        • Other changes for GST
        • Other changes for tax intermediaries
        • Property and trust changes for tax intermediaries
        • Changes for businesses
      • Business transformation seminars
      • Disputes processes
      • Employer obligations
      • GST Workshop
      • Introduction to Business
      • Other seminars

The Minister of Revenue introduced the Taxation (Annual Rates for 2022-23, Platform Economy, and Remedial Matters) Bill (No 2) in September 2022. The Bill includes proposed changes expected to take effect on or before 1 April 2023.

In addition, there are some rate changes and residual items (introduced in 2021 and 2022) that will also come into effect in April 2023.

Our webinar series will provide you with more information about these and other changes.

Available webinars

New rules for GST invoicing and record keeping

Other changes for GST

Property and trust changes for tax intermediaries

Other changes for tax intermediaries

Changes for businesses

Changes for Māori

Changes for Māori: GST

Changes for individuals 

Major changes that we will discuss in the webinars

Goods and Services Tax (GST)

  • Changes to the apportionment and adjustment rules.
  • Clarifications for business-to-business compulsory zero-rating of land rules.

Property

  • A new build-to-rent exclusion from the interest limitation rules.
  • Clarifications for several other residential property tax rules.

Trusts

  • Increases to the thresholds that determine whether a trust or estate is required to file an income tax return.

Other tax products

  • A new fringe benefit tax exemption for certain public transport fares.
  • A 4-year time bar for student loans.

Pages in this section
  • Changes for GST Invoicing and record keeping changes Information for GST-registered people and tax intermediaries.
  • Changes for individuals Changes in 2023 for individuals, including property and income tax returns.
  • He aha kei te haere ā te Paengawhāwhā: ​Tāke Hokohoko Video about upcoming changes to GST in April.
  • He aha kei te haere ā te Paengawhāwhā Changes for Māori from 1 April 2023 for property, trusts and estates, income tax and other useful information.
  • Other changes for GST Information about the proposed changes to the apportionment and adjustment rules, clarifications for business-to-business compulsory zero-rating of land rules, and a couple of other smaller proposed GST changes.
  • Other changes for tax intermediaries Information about changes proposed to come into effect on or before 1 April 2023. Changes include property, trusts, dual resident companies, and other changes.
  • Property and trust changes for tax intermediaries In this webinar we will be taking you through the proposed April 2023 changes for property and trusts.
  • Changes for businesses Information about the proposed changes to businesses including property and trusts. 

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