The comment stream

User profile

Terry Baucher's picture

Terry Baucher is an Auckland-based tax specialist with 20 years experience. He works almost exclusively with high net worth individuals and owners of medium sized and emerging businesses. Prior to starting his own business, he spent six years with one of the "Big Four' accountancy firms including a period advising Australian businesses how to do business in New  Zealand.

Articles by Terry Baucher


'Tax tweaks late additions to Budget'

Tax columnist Terry Baucher does the sums on the "zero" 2012 budget and uncovers the unreported $1.4 billion 'bracket creep' that will put more money in Govt's pocket.

Beware of the creeping taxman

Terry Baucher looks at the effect of inflation and "bracket creep" and underscores yet another comparative disadvantage with Australia. Your view?

Pursuing the impossible at a high price

Tax specialist Terry Baucher looks at the heavy hand of the law when it comes to penalities on child support payments and questions their effectiveness. Your view?

The sharp end of Morton's fork

Damned if you do, damned it you don't; tax specialist Terry Baucher recounts the twisted tax tale of Morton's fork and how it applies in NZ. Your view?

The taxman is mightier than the payer

Columnist Terry Baucher details some sobering and potent powers of the IRD including the imposition of "shortfall penalities" of 150% for unreported cash earnings.

Pension transfers come at a steep price

Terry Baucher looks at Inland Revenue's retroactive tax grab on foreign investment funds transported to New Zealand. Your view?

And I'm supposed to save how?

Terry Baucher shows why NZ's foreign investment fund regime is schizophrenic, overly-complex, and ripe for reform.

What the F.I.F is going on?

Updated
Tax specialist Terry Baucher looks at the tax risks of foreign investment funds and how to transition foreign pensions without losing your shirt - and savings