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 9 months

Latest articles

Can a comprehensive Capital Gains Tax be sold to the NZ electorate?

Terry Baucher argues any political party wanting a fairer, more productive New Zealand needs to address the issue of the taxation of capital

29th Sep 17, 11:05am

by Terry Baucher

Terry Baucher argues any political party wanting a fairer, more productive New Zealand needs to address the issue of the taxation of capital

The 3 key issues for any Labour govt appointed tax working group

Terry Baucher looks into what the agenda should be for a tax working group, who the group's members could be, and whose interests they should consider

20th Sep 17, 8:55am

by Terry Baucher

Terry Baucher looks into what the agenda should be for a tax working group, who the group's members could be, and whose interests they should consider

Cryptocurrencies and taxing the leading edge of change

Terry Baucher says the growth of cryptocurrencies underlines the need for comprehensive tax reform in NZ especially in relation to capital

4th Sep 17, 9:40am

by Terry Baucher

Terry Baucher says the growth of cryptocurrencies underlines the need for comprehensive tax reform in NZ especially in relation to capital

Ad hoc approach to taxing capital gains 'unsustainable'

Terry Baucher on why KiwiSaver and Bitcoin mean some form of comprehensive capital taxation is inevitable

29th Aug 17, 8:04am

by Terry Baucher

Terry Baucher on why KiwiSaver and Bitcoin mean some form of comprehensive capital taxation is inevitable

BEPS proposals mean hasta la vista to foreign trusts

Terry Baucher questions whether the Government's adoption of the OECD inspired BEPS initiative will be undermined by a lack of IRD staff to enforce it

12th Aug 17, 6:02am

by Terry Baucher

Terry Baucher questions whether the Government's adoption of the OECD inspired BEPS initiative will be undermined by a lack of IRD staff to enforce it

New Zealand’s tax settings in an international context

Terry Baucher says that families struggling to meet bills suffer from a lack of income, not over-taxation. Boosting incomes would be far more effective than an ill-defined tax break

1st Jun 17, 5:02am

by Terry Baucher

Terry Baucher says that families struggling to meet bills suffer from a lack of income, not over-taxation. Boosting incomes would be far more effective than an ill-defined tax break

Budget 2017 Oprah Edition; 'You get a prize and you get a prize'

Terry Baucher says nearly everyone gets something in Steven Joyce's election year Budget, but he's surprised the threshold for the top tax rate of 33% remains unchanged at $70,000

25th May 17, 2:21pm

by Terry Baucher

Terry Baucher says nearly everyone gets something in Steven Joyce's election year Budget, but he's surprised the threshold for the top tax rate of 33% remains unchanged at $70,000

A taxing problem

Terry Baucher on how a change in tax law caused the current housing crisis

11th May 17, 4:09pm

by Terry Baucher

Terry Baucher on how a change in tax law caused the current housing crisis

BEPS – The tax authorities strike back

Terry Baucher reviews how the tax authorities have started to move against tax base erosion and profit shifting by multinationals

28th Dec 16, 9:31am

by Terry Baucher

Terry Baucher reviews how the tax authorities have started to move against tax base erosion and profit shifting by multinationals

Time for a rethink?

Terry Baucher wonders if it is time to look again at the funding of superannuation and gathers some of the facts and figures

6th Dec 16, 9:34am

by Terry Baucher

Terry Baucher wonders if it is time to look again at the funding of superannuation and gathers some of the facts and figures

Closing the gaps

Terry Baucher mulls the hidden economy and concludes IRD should look more closely at the tax gap

10th Oct 16, 8:24am

by Terry Baucher

Terry Baucher mulls the hidden economy and concludes IRD should look more closely at the tax gap

Ominous echoes of the 1970s

Terry Baucher says the new Auckland Unitary Plan could trigger some nasty tax surprises courtesy of largely forgotten decades-old rules

19th Sep 16, 10:37am

by Terry Baucher

Terry Baucher says the new Auckland Unitary Plan could trigger some nasty tax surprises courtesy of largely forgotten decades-old rules

Uber - a case study in corporate tax avoidance, or just sensible tax planning?

Terry Baucher looks at the challenges of implementing water tight tax regimes for global tech companies, sees 'ingenious' tax planning by multinationals continuing

23rd Aug 16, 12:38pm

by Terry Baucher

Terry Baucher looks at the challenges of implementing water tight tax regimes for global tech companies, sees 'ingenious' tax planning by multinationals continuing

Fairness, like beauty, is in the eye of the beholder

Terry Baucher disagrees with Simon Swallow, does not think the new regime for the taxation of foreign super is fair, nor the IRD's response

20th Jun 16, 10:08am

by Terry Baucher

Terry Baucher disagrees with Simon Swallow, does not think the new regime for the taxation of foreign super is fair, nor the IRD's response

Foreign Trusts: a case study in the law of unintended consequences

Terry Baucher argues now is a good time to address unintended consequences through a full review of the tax rules for trusts

13th Jun 16, 11:06am

by Terry Baucher

Terry Baucher argues now is a good time to address unintended consequences through a full review of the tax rules for trusts

An underwhelming Budget

Terry Baucher says IRD's new computer system is a winner and smokers and carbon emitters are the losers in an underwhelming Budget

26th May 16, 3:45pm

by Terry Baucher

Terry Baucher says IRD's new computer system is a winner and smokers and carbon emitters are the losers in an underwhelming Budget

Foreign Trusts and the Panama Problem

Terry Baucher looks at the rules around, and usage, of trusts

7th Apr 16, 9:58am

by Terry Baucher

Terry Baucher looks at the rules around, and usage, of trusts

AEOI - a grand solution for a big problem

Terry Baucher probes the OECD’s automatic exchange of information initiative and discovers its major impact on NZ trusts & that the USA is becoming the biggest tax haven in the world

30th Mar 16, 5:02am

by Terry Baucher

Terry Baucher probes the OECD’s automatic exchange of information initiative and discovers its major impact on NZ trusts & that the USA is becoming the biggest tax haven in the world

Caught in the net

Terry Baucher surveys the 'deplorable state of affairs' that sees those transferring overseas pensions here stung for tax

29th Feb 16, 1:07pm

by Terry Baucher

Terry Baucher surveys the 'deplorable state of affairs' that sees those transferring overseas pensions here stung for tax

IRD starting to wield a few big sticks to collect tax

Terry Baucher is surprised by recent IRD behaviour, suggests debate and Parliament legislating is appropriate for some of it

25th Nov 15, 3:09pm

by Terry Baucher

Terry Baucher is surprised by recent IRD behaviour, suggests debate and Parliament legislating is appropriate for some of it

'Not sound tax policy'

Terry Baucher asks if the 'bright-line test' is an example of 'enact in haste, repent at leisure'

9th Nov 15, 11:14am

by Terry Baucher

Terry Baucher asks if the 'bright-line test' is an example of 'enact in haste, repent at leisure'

“So you think 33% is too much tax? How about 100%?”

Terry Baucher finds many families grappling with the EMTR problem; says Universal Basic Income one obvious alternative

17th Aug 15, 10:03am

by Terry Baucher

Terry Baucher finds many families grappling with the EMTR problem; says Universal Basic Income one obvious alternative

The devil in the detail of Budget 2015

Terry Baucher finds a few surprises in Budget 2015 around Working For Families Tax credits, KiwiSaver and a brand new levy on tourists

21st May 15, 2:33pm

by Terry Baucher

Terry Baucher finds a few surprises in Budget 2015 around Working For Families Tax credits, KiwiSaver and a brand new levy on tourists

"I see thee not, and yet I see thee still"

Terry Baucher says the Government's new property tax moves may introduce more confusion to an already confused landscape

18th May 15, 11:29am

by Terry Baucher

Terry Baucher says the Government's new property tax moves may introduce more confusion to an already confused landscape

Taxing times ahead for property investors

Terry Baucher says the IRD is keenly targeting cash gains made on property investments - and is likely to get more help from the Government

28th Apr 15, 1:12pm

by Terry Baucher

Terry Baucher says the IRD is keenly targeting cash gains made on property investments - and is likely to get more help from the Government