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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

13 years 10 months

Latest articles

focus on tax
Te wiki o te tāke - What the IFA reviewed when Simon Watts was listening
The New Zealand Tax Podcast; Highlights of the International Fiscal Association conference, the new Minister of Revenue introduces himself with good and bad news for taxpayers
26th Feb 24, 9:44am
by Terry Baucher
6
The New Zealand Tax Podcast; Highlights of the International Fiscal Association conference, the new Minister of Revenue introduces himself with good and bad news for taxpayers
IRD - Tracey Lloyd
Te wiki o te tāke - The IRD connects the dots
The New Zealand Tax Podcast: The CSI Inland Revenue edition – how Inland Revenue’s enhanced capabilities enable it to detect fraud
19th Feb 24, 9:44am
by Terry Baucher
4
The New Zealand Tax Podcast: The CSI Inland Revenue edition – how Inland Revenue’s enhanced capabilities enable it to detect fraud
pressure constraint
Te wiki o te tāke - Constraints creating pressures and limiting options
The New Zealand Tax Podcast: Treasury raises the issue of taxing capital gains, and warns about the fiscal risk of climate change. And when is the business income of a charity exempt?
11th Feb 24, 5:25pm
by Terry Baucher
11
The New Zealand Tax Podcast: Treasury raises the issue of taxing capital gains, and warns about the fiscal risk of climate change. And when is the business income of a charity exempt?
Waiting for answers
Te wiki o te tāke - Key tax issues in the spotlight as 2024 gets underway
Terry Baucher details a busy start to 2024 in the world of tax, and asks when we will know the final shape of the Government’s tax package
9th Feb 24, 12:09pm
by Terry Baucher
12
Terry Baucher details a busy start to 2024 in the world of tax, and asks when we will know the final shape of the Government’s tax package
magnify report
The dance of the seven veils mini-Budget?
[updated]
Terry Baucher went to the mini-Budget lockup. This is what he learned about signaled tax changes
20th Dec 23, 2:08pm
by Terry Baucher
48
Terry Baucher went to the mini-Budget lockup. This is what he learned about signaled tax changes
EV charging
Te wiki o te tāke: Tax the answer for the climate challenge?
The New Zealand Tax Podcast - COP28 and suggestions from the UK on how to use taxation to manage Climate Change, and the Kanji of the year
17th Dec 23, 7:41pm
by Terry Baucher
23
The New Zealand Tax Podcast - COP28 and suggestions from the UK on how to use taxation to manage Climate Change, and the Kanji of the year
Nicola Willis inbox
Te wiki o te tāke: Tight Budget brings IRD enforcement into play
[updated]
The New Zealand Tax Podcast – Inland Revenue cranks up the attention on potential personal services income diversion – a harbinger of things to come?
10th Dec 23, 4:42pm
by Terry Baucher
19
The New Zealand Tax Podcast – Inland Revenue cranks up the attention on potential personal services income diversion – a harbinger of things to come?
fish jump
Te wiki o te tāke: A bold and welcome change from an unexpected source?
The New Zealand Tax Podcast – A surprise acceleration of interest deductibility. And could taxing marijuana help fill the fiscal gap?
3rd Dec 23, 9:52am
by Terry Baucher
20
The New Zealand Tax Podcast – A surprise acceleration of interest deductibility. And could taxing marijuana help fill the fiscal gap?
Parliament & Beehive, 2023
Te wiki o te tāke: How taxes will change under the new government
The New Zealand Tax Podcast – The Coalition’s tax policies revealed, along with a surprise as the new Minister of Revenue
26th Nov 23, 11:45am
by Terry Baucher
135
The New Zealand Tax Podcast – The Coalition’s tax policies revealed, along with a surprise as the new Minister of Revenue
Lifestyle block
Te wiki o te tāke: Receiving regular GST refunds? Get ready for a review
The New Zealand Tax Podcast – Inland Revenue gearing up for a review of GST registered persons consistently receiving refunds. Also, is that subdivision project a taxable activity for GST purposes?
12th Nov 23, 2:45pm
by Terry Baucher
2
The New Zealand Tax Podcast – Inland Revenue gearing up for a review of GST registered persons consistently receiving refunds. Also, is that subdivision project a taxable activity for GST purposes?
boardwalk from IRD Annual Report
Te wiki o te tāke: Is the IRD Business Transformation program delivering?
The New Zealand Tax Podcast – Terry Baucher reviews the Inland Revenue Annual Report, finding some good gains, and other areas that might need a major policy rethink
5th Nov 23, 6:24pm
by Terry Baucher
5
The New Zealand Tax Podcast – Terry Baucher reviews the Inland Revenue Annual Report, finding some good gains, and other areas that might need a major policy rethink
Tax alarm
Te wiki o te tāke: Have the French (and English) proven an FTT has a place?
The New Zealand Tax Podcast – are we making progress towards an agreement on international tax? What’s so bad about a financial transactions tax? And what now after the election?
22nd Oct 23, 1:51pm
by Terry Baucher
3
The New Zealand Tax Podcast – are we making progress towards an agreement on international tax? What’s so bad about a financial transactions tax? And what now after the election?
Child at shore
Te wiki o te tāke: Time to rethink how to collect child support debt
The NZ Tax Podcast - Ten years on, child support debt is still a troubled issue. And Microsoft gets hit with a $28.9 billion tax bill from the United States Internal Revenue Service
16th Oct 23, 8:06am
by Terry Baucher
6
The NZ Tax Podcast - Ten years on, child support debt is still a troubled issue. And Microsoft gets hit with a $28.9 billion tax bill from the United States Internal Revenue Service
audit
Te wiki o te tāke: The case for independent, transparent anaysis
The New Zealand Tax Podcast – Is it time for an independent fiscal costing unit to check out party's promises during elections? And more on GST and food and the looming complexities
8th Oct 23, 7:27pm
by Terry Baucher
10
The New Zealand Tax Podcast – Is it time for an independent fiscal costing unit to check out party's promises during elections? And more on GST and food and the looming complexities
tax
Te wiki o te tāke: Broad support for a CGT?
The New Zealand Tax Podcast – is Child Support broken? The perils of putting your home in a trust. And is there a mood change for a capital gains tax?
1st Oct 23, 6:06pm
by Terry Baucher
7
The New Zealand Tax Podcast – is Child Support broken? The perils of putting your home in a trust. And is there a mood change for a capital gains tax?
inequality
Te wiki o te tāke: The problem of intergenerational wealth transfers
The New Zealand Tax Podcast – as insurers withdraw cover will taxpayers pick up the bill? How an unforeseen law change increased the Super Fund’s tax bill. And ACT’s updated Alternative Budget dials back its tax cuts
24th Sep 23, 7:03pm
by Terry Baucher
13
The New Zealand Tax Podcast – as insurers withdraw cover will taxpayers pick up the bill? How an unforeseen law change increased the Super Fund’s tax bill. And ACT’s updated Alternative Budget dials back its tax cuts
Looking at tax from all angles
Te wiki o te tāke: Looking at tax from all angles
The New Zealand Tax Podcast - Should the NZ Super Fund's earnings be tax exempt? A new policy framework for managing debt owed to the Government & the PREFU’s $5 billion hole no one's worried about
18th Sep 23, 4:32pm
by Terry Baucher
25
The New Zealand Tax Podcast - Should the NZ Super Fund's earnings be tax exempt? A new policy framework for managing debt owed to the Government & the PREFU’s $5 billion hole no one's worried about
data sharing
Te wiki o te tāke: Tax authorities are sharing data on a vast scale now
The New Zealand Tax Podcast – Government moves to fix a Cyclone Gabrielle related bright-line test issue. Harsh lessons about underestimating. Inland Revenue and politicians and a very esoteric area of tax law
10th Sep 23, 3:45pm
by Terry Baucher
4
The New Zealand Tax Podcast – Government moves to fix a Cyclone Gabrielle related bright-line test issue. Harsh lessons about underestimating. Inland Revenue and politicians and a very esoteric area of tax law
wealth to be taxed
Te wiki o te tāke: Tax proposals from the two main political parties
The New Zealand Tax Podcast – Labour and National play politics with overseas companies and investors - and Auckland ratepayers
3rd Sep 23, 2:29pm
by Terry Baucher
8
The New Zealand Tax Podcast – Labour and National play politics with overseas companies and investors - and Auckland ratepayers
Trust
Te wiki o te tāke – The risks, emerging issues, and future of trusts
The New Zealand Tax Podcast. Terry Baucher reviews the current state of trusts with legal specialist Tammy McLeod
27th Aug 23, 1:53pm
by Terry Baucher
2
The New Zealand Tax Podcast. Terry Baucher reviews the current state of trusts with legal specialist Tammy McLeod
hissing geese
Te wiki o te tāke: Maximum feathers, minimum hissing
The New Zealand Tax Podcast – The Generic Tax Policy Process: consultation or lobbying? Finding a permanent solution to funding managed retreat. When social media influencers go bad
20th Aug 23, 3:44pm
by Terry Baucher
10
The New Zealand Tax Podcast – The Generic Tax Policy Process: consultation or lobbying? Finding a permanent solution to funding managed retreat. When social media influencers go bad
Tax mess
Te wiki o te tāke: Labour’s GST proposal comes at a cost for commercial property owners
The New Zealand Tax Podcast – Terry Baucher rounds up a week of big election proposals to change the tax system, and dives into the fraught traps for trustees on how Australia and New Zealand differ in their rules and why they will be hard clean up
14th Aug 23, 2:50pm
by Terry Baucher
25
The New Zealand Tax Podcast – Terry Baucher rounds up a week of big election proposals to change the tax system, and dives into the fraught traps for trustees on how Australia and New Zealand differ in their rules and why they will be hard clean up
shaming by naming tax debtors
Te wiki o te tāke: Should the IRD name-and-shame company tax debtors?
The New Zealand Tax Podcast – is Inland Revenue doing enough to manage bad debts? And what about changing the tax system to boost startups?
6th Aug 23, 1:42pm
by Terry Baucher
6
The New Zealand Tax Podcast – is Inland Revenue doing enough to manage bad debts? And what about changing the tax system to boost startups?
Good idea, Bad policy
Te wiki o te tāke: "Good idea" but bad policy
The New Zealand Tax Podcast – a new Minister of Revenue, Inland Revenue wants to help the construction industry, and taking GST off food is on the table
30th Jul 23, 4:51pm
by Terry Baucher
26
The New Zealand Tax Podcast – a new Minister of Revenue, Inland Revenue wants to help the construction industry, and taking GST off food is on the table
Companies Office asleep
Te wiki o te tāke: IRD foils Companies Office miss
The New Zealand Tax Podcast – boosting research & development; progressing the global minimum tax deal; Phillip John Smith gets caught, again
23rd Jul 23, 5:33pm
by Terry Baucher
1
The New Zealand Tax Podcast – boosting research & development; progressing the global minimum tax deal; Phillip John Smith gets caught, again