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Terry Baucher

About

Terry Baucher is the director of his own tax consultancy firm Baucher Consulting Ltd which he founded in August 2004. He has over 40 years’ experience in New Zealand and the UK working as a tax specialist advising on tax issues primarily affecting small businesses, investors and migrants. Terry was a member of the 2018-19 Small Business Council set up by the last Labour Government and also provided advice to the last Tax Working Group. He is the host of The New Zealand Tax Podcast, a frequent commentator on tax in the media and the co-author with the Hon. Dr Deborah Russell MP of the BWB Text Tax and Fairness (2017). You can contact him here.

Member for

14 years 5 months

Latest articles

Another week in tax; crypos, phones and auditors
Terry Baucher looks at the IRD's world first ruling on the use of crypto-assets to pay salaries, deductions for using your smartphone at work, and what’s happened to Inland Revenue’s auditors
17th Aug 19, 11:50am
by Terry Baucher
2
Terry Baucher looks at the IRD's world first ruling on the use of crypto-assets to pay salaries, deductions for using your smartphone at work, and what’s happened to Inland Revenue’s auditors
Another week in tax; an unexpected tax liability
Terry Baucher looks at the tax unexpected tax implications for New Zealand residents who own British property in the time of Brexit; and the new focus of the IRD and what to expect from them
12th Aug 19, 9:47am
by Terry Baucher
Terry Baucher looks at the tax unexpected tax implications for New Zealand residents who own British property in the time of Brexit; and the new focus of the IRD and what to expect from them
Another week in tax; Wealthy people & tax
Terry Baucher looks at the tax paid by high-wealth individuals, whether an oil platform tax exemption will increase tax revenues, and provisional tax headaches
5th Aug 19, 10:53am
by Terry Baucher
2
Terry Baucher looks at the tax paid by high-wealth individuals, whether an oil platform tax exemption will increase tax revenues, and provisional tax headaches
Another week in tax; utes, insulation, and self-serving fantasy
Terry Baucher looks at how Government policy conflicts with IRD procedure when it comes to the tax treatment of rental insulation. And the IRD is caught glossing and sanitising its performance reports to Cabinet
29th Jul 19, 10:01am
by Terry Baucher
12
Terry Baucher looks at how Government policy conflicts with IRD procedure when it comes to the tax treatment of rental insulation. And the IRD is caught glossing and sanitising its performance reports to Cabinet
Another week in tax; Should we change the way we calculate FBT on cars?
Terry Baucher looks at how tax authorities are honing in on the FBT net, the consequences of digital services taxes, taxing cryptos, and thinking about taxing activities in space
22nd Jul 19, 11:39am
by Terry Baucher
6
Terry Baucher looks at how tax authorities are honing in on the FBT net, the consequences of digital services taxes, taxing cryptos, and thinking about taxing activities in space
Another week in tax
Terry Baucher updates us on why the IRD interest rates have changed, the cost of compliance for small businesses, and the Productivity Commission on local government finance which may affect taxes a lot
17th Jul 19, 12:10pm
by Terry Baucher
3
Terry Baucher updates us on why the IRD interest rates have changed, the cost of compliance for small businesses, and the Productivity Commission on local government finance which may affect taxes a lot
Another week in tax; Important details you need to know
Terry Baucher updates us on the latest in tax law, the new business-use claim rates, the PIR fix, and the odd and unequal world of international data sharing
6th Jul 19, 9:25am
by Terry Baucher
16
Terry Baucher updates us on the latest in tax law, the new business-use claim rates, the PIR fix, and the odd and unequal world of international data sharing
This week's guest Top 5; Let’s talk about tax
Terry Baucher on the five most important tax-reforming finance ministers, Arthur Laffer, digital services tax, taxing marijuana and more
21st Jun 19, 10:00am
by Terry Baucher
6
Terry Baucher on the five most important tax-reforming finance ministers, Arthur Laffer, digital services tax, taxing marijuana and more
Another week in tax; Refunds, PIEs and fringe benefits
Terry Baucher details the rising concerns about how the IRD is handling the tax refund load, concerns about the IRDs approach to incorrect PIRs, and their renewed focus on FBT
19th Jun 19, 5:00am
by Terry Baucher
14
Terry Baucher details the rising concerns about how the IRD is handling the tax refund load, concerns about the IRDs approach to incorrect PIRs, and their renewed focus on FBT
Another week in tax; Digital services tax, IRD struggles & more
Terry Baucher investigates the Government's targets for its digital services tax, looks at what it means if you have a wrong PIR rate in your PIE, and watches as the IRD struggles to process all its tax refunds
10th Jun 19, 3:38pm
by Terry Baucher
1
Terry Baucher investigates the Government's targets for its digital services tax, looks at what it means if you have a wrong PIR rate in your PIE, and watches as the IRD struggles to process all its tax refunds
Demographics will force tax changes
Terry Baucher says the 'demographic crunch' that will see Govt expenses rising faster than income gained through tax is coming more quickly than most people realise - and something will need to be done
10th Jun 19, 1:01pm
by Terry Baucher
46
Terry Baucher says the 'demographic crunch' that will see Govt expenses rising faster than income gained through tax is coming more quickly than most people realise - and something will need to be done
Another week in tax, this week with Labour MP Deborah Russell
Terry Baucher talks to Deborah Russell, a Government MP about her role on the Parliamentary Finance & Expenditure Committee
31st May 19, 11:09am
by Terry Baucher
2
Terry Baucher talks to Deborah Russell, a Government MP about her role on the Parliamentary Finance & Expenditure Committee
Budget 2019; - Almost all quiet on the taxation front
Terry Baucher says the first Wellbeing Budget has a lot of interesting initiatives but nothing stimulating from a tax perspective. But there’s always next year, an election year
30th May 19, 2:23pm
by Terry Baucher
8
Terry Baucher says the first Wellbeing Budget has a lot of interesting initiatives but nothing stimulating from a tax perspective. But there’s always next year, an election year
Tax, bodies corporate and unintended consequences
Terry Baucher backgrounds the ramifications from the removal of tax depreciation on all buildings
20th May 19, 10:56am
by Terry Baucher
5
Terry Baucher backgrounds the ramifications from the removal of tax depreciation on all buildings
Another week in tax; TWG member Marjan van den Belt
Terry Baucher talks to ecological economist Marjan van den Belt about her role in the Tax Working Group
17th May 19, 11:44am
by Terry Baucher
8
Terry Baucher talks to ecological economist Marjan van den Belt about her role in the Tax Working Group
Another week in tax
Terry Baucher explains how not to end up in court defending a $4m tax evasion charge, reviews the Welfare Expert Advisory Group report, and the problems with overseas mortgages
14th May 19, 9:39am
by Terry Baucher
3
Terry Baucher explains how not to end up in court defending a $4m tax evasion charge, reviews the Welfare Expert Advisory Group report, and the problems with overseas mortgages
Another week in tax, including the tax pressure on NZ Super
In the shadow of the Tax Working Group, Terry Baucher looks at other changes including the tax pressure on NZ Super, issues with 'simplification', the digital services tax, and issues with automated refunds
6th May 19, 10:38am
by Terry Baucher
1
In the shadow of the Tax Working Group, Terry Baucher looks at other changes including the tax pressure on NZ Super, issues with 'simplification', the digital services tax, and issues with automated refunds
Another week in tax
Terry Baucher interviews Andrea Black about her role in the Tax Working Group to get the inside stories about how the various factions worked on the issues, and how many issues have a life yet
2nd May 19, 7:39am
by Terry Baucher
5
Terry Baucher interviews Andrea Black about her role in the Tax Working Group to get the inside stories about how the various factions worked on the issues, and how many issues have a life yet
Another week in tax
Terry Baucher unstitches the 'surprises' in the Labour Party's CGT decision, to see how many of the 99 recommendations will in fact actually make it into law. A third are certain, another 11 high priority. The rest?
23rd Apr 19, 8:01pm
by Terry Baucher
9
Terry Baucher unstitches the 'surprises' in the Labour Party's CGT decision, to see how many of the 99 recommendations will in fact actually make it into law. A third are certain, another 11 high priority. The rest?
A few big surprises, but get ready for history to repeat
Terry Baucher is surprised the Govt won't prioritise any Tax Working Group environmental tax proposals for now, and argues we'll be re-litigating the issue of capital taxation within a decade
18th Apr 19, 8:03am
by Terry Baucher
22
Terry Baucher is surprised the Govt won't prioritise any Tax Working Group environmental tax proposals for now, and argues we'll be re-litigating the issue of capital taxation within a decade
Winter is coming?
Terry Baucher ponders whether there will be one Capital Gains Tax to rule them all
17th Apr 19, 10:19am
by Terry Baucher
8
Terry Baucher ponders whether there will be one Capital Gains Tax to rule them all
Another week in tax
Terry Baucher's review of the tax world this week covers stress on the Brightline, the implications from a CGT on Māori land, and how automatic tax refunds are developing
15th Apr 19, 5:26pm
by Terry Baucher
3
Terry Baucher's review of the tax world this week covers stress on the Brightline, the implications from a CGT on Māori land, and how automatic tax refunds are developing
The week in tax
Terry Baucher takes a look at more CGT criticisms, reviews upcoming changes to online GST and loss ringfencing
13th Apr 19, 10:33am
by Terry Baucher
9
Terry Baucher takes a look at more CGT criticisms, reviews upcoming changes to online GST and loss ringfencing
Taxmageddon! Is there a tax monster on the loose?
Terry Baucher says the minority view in the Tax Working Group's final report means we could get an extension of the taxation of capital just to residential property investment 
24th Feb 19, 6:02am
by Terry Baucher
68
Terry Baucher says the minority view in the Tax Working Group's final report means we could get an extension of the taxation of capital just to residential property investment 
A taxing year looms
Terry Baucher looks ahead at a big year for taxation, Inland Revenue, and its 'customers'
18th Feb 19, 9:55am
by Terry Baucher
16
Terry Baucher looks ahead at a big year for taxation, Inland Revenue, and its 'customers'