Terry Baucher

About

Terry Baucher is an Auckland-based tax specialist with 25 years experience. He works with individuals and entities who have complex tax issues. 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. You can contact him here.

Member for

12 years 10 months

Latest articles

The Week in Tax; Options, traps, and questions

The Week in Tax; interest deductions and the bright-line test, pandemic support, and agreement reached on a global minimum tax rate

4th Jul 21, 3:54pm

by Terry Baucher

The Week in Tax; interest deductions and the bright-line test, pandemic support, and agreement reached on a global minimum tax rate

The Week in tax: what is a new build? and how does Inland Revenue measure up internationally on fighting tax crime?

The Week in tax: What is a new build, and how does Inland Revenue measure up internationally on fighting tax crime?

27th Jun 21, 2:36pm

by Terry Baucher

The Week in tax: What is a new build, and how does Inland Revenue measure up internationally on fighting tax crime?

The Week in Tax:

Terry Baucher looks at the G-7 agreement for a minimum corporate tax rate of 15 per cent, the Climate Change Commission's release of its final advice to the Government, and what is a work-related vehicle

20th Jun 21, 11:00am

by Terry Baucher

The Week in Tax: A first look at the proposed details of the property tax changes

Terry Baucher dives into the 14 chapter, 143 page 'discussion document' on the design of the bombshell interest limitation rule and additional bright-line rules so you don't have to, honing in on the salient bits

13th Jun 21, 2:45pm

by Terry Baucher

The Week in Tax: The IRD and its temp workers

The Week in Tax: a closer look at Inland Revenue operations. Is Google taking the government for a ride? And a warning about the new bright-line test

6th Jun 21, 10:51am

by Terry Baucher

The Week in Tax: a closer look at Inland Revenue operations. Is Google taking the government for a ride? And a warning about the new bright-line test

The Week in Tax: Google in Parker's crosshairs

The Week in Tax: the Minister of Revenue is not happy with Google; hundreds of people each year may be having their ACC arrears payments overtaxed

30th May 21, 1:03pm

by Terry Baucher

The Week in Tax: the Minister of Revenue is not happy with Google; hundreds of people each year may be having their ACC arrears payments overtaxed

Changes to income tax thresholds remain on ice

Terry Baucher finds no headline tax surprises in the Budget, but plenty of other bones to pick over

20th May 21, 2:12pm

by Terry Baucher

Terry Baucher finds no headline tax surprises in the Budget, but plenty of other bones to pick over

The Week in Tax: Tax surprises

The Week in Tax: How the Aussie Budget affects New Zealand; is taxing capital gains at 39% fair?; progress on an international minimum tax rate

16th May 21, 2:00pm

by Terry Baucher

The Week in Tax: How the Aussie Budget affects New Zealand; is taxing capital gains at 39% fair?; progress on an international minimum tax rate

The Week in Tax: Deemed return for investment property? taxing cryptoassets, and busy IRD auditors

The Week in Tax: Time to rethink how we tax residential property investment? The latest draft guidance for taxing cryptoassets, and the latest tax audit claim stats from Accountancy Insurance

9th May 21, 9:59am

by Terry Baucher

The Week in Tax: Time to rethink how we tax residential property investment? The latest draft guidance for taxing cryptoassets, and the latest tax audit claim stats from Accountancy Insurance

The Week in Tax: Talking tax policy with John Cantin

How do you solve a problem like dual purpose expenditure? Terry Baucher and John Cantin explore that and other thorny tax issues, and the side-lining of our internationally respected tax consultation process

2nd May 21, 11:24am

by Terry Baucher

The Week in Tax: IRD "education", unfair lump sum treatment, carbon pricing

The Week in Tax: Inland Revenue targets the construction industry; the unfair tax treatment of ACC lump sum payments; and the latest OECD data on carbon pricing

24th Apr 21, 10:16am

by Terry Baucher

The Week in Tax: Inland Revenue targets the construction industry; the unfair tax treatment of ACC lump sum payments; and the latest OECD data on carbon pricing

The Week in Tax: Tax authorities eye money mountains

The Week in Tax. Cryptoassets under the spotlight; 10 years of compulsory zero rating for land transactions; and a warning for trustees moving to Australia

19th Apr 21, 11:41am

by Terry Baucher

The Week in Tax. Cryptoassets under the spotlight; 10 years of compulsory zero rating for land transactions; and a warning for trustees moving to Australia

The Week in Tax: Simplifying FBT & a global minimum corporate tax rate

In the Week in Tax Terry Baucher looks at unexpected tax bills for returning New Zealanders, time to simplify fringe benefits tax and a potential breakthrough on international tax

12th Apr 21, 10:00am

by Terry Baucher

In the Week in Tax Terry Baucher looks at unexpected tax bills for returning New Zealanders, time to simplify fringe benefits tax and a potential breakthrough on international tax

The Week in Tax: Unintended consequences

The Week in Tax: more on the implications of the Government's shock property taxation proposals. And reflections on the future of tax

28th Mar 21, 5:22pm

by Terry Baucher

104

The Week in Tax: more on the implications of the Government's shock property taxation proposals. And reflections on the future of tax

Govt action against interest deductions on residential property income the big change

Week in Tax Special: Changes to the bright-line test and interest deductibility rules as reviewed by tax specialist Terry Baucher

23rd Mar 21, 3:27pm

by Terry Baucher

188

Week in Tax Special: Changes to the bright-line test and interest deductibility rules as reviewed by tax specialist Terry Baucher

The Week in Tax: IRD on real estate agents, IMF on housing

The Week in Tax: Inland Revenue fires a warning shot at real estate agents, the IMF wades into the housing debate, and more year-end tax issues

22nd Mar 21, 10:51am

by Terry Baucher

The Week in Tax: Inland Revenue fires a warning shot at real estate agents, the IMF wades into the housing debate, and more year-end tax issues

The Week in Tax: Loss carry-backs and benefit abatements

The Week in Tax: the Government giveth and it taketh on loss relief, reviewing Working for Families, and getting ready for the end of the tax year

15th Mar 21, 10:16am

by Terry Baucher

The Week in Tax: the Government giveth and it taketh on loss relief, reviewing Working for Families, and getting ready for the end of the tax year

The Week in Tax: Help for startups

The Week in Tax - New loss continuity rule for businesses, hopes rise for a global agreement on digital taxation, and the implications for Kiwis of the British budget

7th Mar 21, 11:15am

by Terry Baucher

The Week in Tax - New loss continuity rule for businesses, hopes rise for a global agreement on digital taxation, and the implications for Kiwis of the British budget

The Week in Tax: clues on what’s next in tax, and how much tax do the rich pay?

The Week in Tax - notes from the International Fiscal Association Conference, Covid-19 resurgence support payments applications go live, and how rich are the rich?

1st Mar 21, 11:27am

by Terry Baucher

The Week in Tax - notes from the International Fiscal Association Conference, Covid-19 resurgence support payments applications go live, and how rich are the rich?

The Week in Tax

The Week in Tax - a new Covid-19 resurgence support payment, a Digital Services Tax for Facebook, and what to do ahead of the tax year end

21st Feb 21, 12:00pm

by Terry Baucher

The Week in Tax - a new Covid-19 resurgence support payment, a Digital Services Tax for Facebook, and what to do ahead of the tax year end

The Week in Tax: transformation update, property speculation & tax avoidance

The Week in Tax - the state of Inland Revenue’s Business Transformation, Grant Robertson signals a crackdown on property speculation coming, and Inland Revenue’s latest view on tax avoidance

15th Feb 21, 11:13am

by Terry Baucher

The Week in Tax - the state of Inland Revenue’s Business Transformation, Grant Robertson signals a crackdown on property speculation coming, and Inland Revenue’s latest view on tax avoidance

The Week in Tax

The Week in Tax – the potential tax implications of the Climate Change Commission’s draft advice, the latest from the OECD on international tax, and Inland Revenue's tax policy priorities

8th Feb 21, 9:29am

by Terry Baucher

The Week in Tax – the potential tax implications of the Climate Change Commission’s draft advice, the latest from the OECD on international tax, and Inland Revenue's tax policy priorities

Climate change and tax; Fringe benefit tax the low hanging fruit

Terry Baucher looks at some of the taxation ramifications from the Climate Change Commission's draft report

3rd Feb 21, 9:56am

by Terry Baucher

Terry Baucher looks at some of the taxation ramifications from the Climate Change Commission's draft report

The Week in Tax. What lies ahead in 2021?

Wealth taxes, taxes to address the 'climate emergency', and more active IRD enforcement are all trends Terry Baucher thinks we are likely to see this year

24th Jan 21, 10:59am

by Terry Baucher

Wealth taxes, taxes to address the 'climate emergency', and more active IRD enforcement are all trends Terry Baucher thinks we are likely to see this year

The Week in Tax. Don’t look back in anger, a review of 2020’s big tax stories

The Week in Tax. 2020’s big tax stories from a year like no other and a look ahead to the unresolved issues - like the capital gains tax

15th Dec 20, 8:14am

by Terry Baucher

The Week in Tax. 2020’s big tax stories from a year like no other and a look ahead to the unresolved issues - like the capital gains tax