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

Te wiki o te tāke; Tax deductibility for building depreciation gets clarified

Te wiki o te tāke: Depreciating buildings; who are taxed the heaviest? and the OECD says housing should be taxed

24th Jul 22, 3:16pm

by Terry Baucher

Te wiki o te tāke: Depreciating buildings; who are taxed the heaviest? and the OECD says housing should be taxed

Te wiki o te tāke; IRD to ignore gang tax evasion?

Te wiki o te tāke: Using tax law against gangs, OECD tax coordination on MNCs, Ireland's tax risks, IRD back liquidating defaulters, & more

17th Jul 22, 11:37am

by Terry Baucher

Te wiki o te tāke: Using tax law against gangs, OECD tax coordination on MNCs, Ireland's tax risks, IRD back liquidating defaulters, & more

Talk to the IRD if you have payment difficulties

Te wiki o te tāke; IRD refocuses on recalcitrant tax payers

Te wiki o te tāke; IRD targets overdue tax debt, GST on directors fees. Tax take rising. RBNZ analyses housing

10th Jul 22, 11:56am

by Terry Baucher

Te wiki o te tāke; IRD targets overdue tax debt, GST on directors fees. Tax take rising. RBNZ analyses housing

Te wiki o te tāke; Global information sharing gets serious

Te wiki o te tāke; Focus on international tax - getting serious about foreign income compliance; a $70 mln win over Big Tobacco. And how are we going to pay for our roads in the future?

3rd Jul 22, 9:00am

by Terry Baucher

Te wiki o te tāke; Focus on international tax - getting serious about foreign income compliance; a $70 mln win over Big Tobacco. And how are we going to pay for our roads in the future?

Te wiki o te tāke; Big tech's transfers out of the NZ tax base

Te wiki o te tāke; Shining some light on the impenetrable maze of the financial arrangements regime; Inland Revenue brings estate agents into line; Google NZ's latest results show the need for international tax reform

26th Jun 22, 9:56am

by Terry Baucher

'Inland Revenue ... presides over a tax administration which is weighted in its favour. It is reluctant to see that change'

Te wiki o te tāke: land taxation, is the disputes process fair and how much tax could legalising cannabis yield?

19th Jun 22, 6:42pm

by Terry Baucher

Te wiki o te tāke: land taxation, is the disputes process fair and how much tax could legalising cannabis yield?

Te wiki o te tāke: A step back perhaps, but the IRD stays focused on tax avoidance structures

Te wiki o te tāke: Inland Revenue backs away temporarily from controversial proposals targeting tax avoidance, tax and the first Emissions Reduction Plan, and delays mount for the OECD's ambitious tax plan

12th Jun 22, 5:18pm

by Terry Baucher

Te wiki o te tāke: more details about the Cost of Living Payment, mileage claims - and a windfall wealth tax?

Terry Baucher reviews new details around the Cost of Living Payment, looks at wealth taxes and windfall profits taxes, updates the car travel reimbursement rates, and notes the longer-term perils of cheating on GST transactions

5th Jun 22, 12:07pm

by Terry Baucher

Te wiki o te tāke: some key updates on how tax may affect you

Te wiki o te tāke; Will the IRD be able to deliver the cost-of-living payment? Potentially unwelcome GST surprise for farmers selling up. The latest developments from the OECD

29th May 22, 1:50pm

by Terry Baucher

Te wiki o te tāke; Will the IRD be able to deliver the cost-of-living payment? Potentially unwelcome GST surprise for farmers selling up. The latest developments from the OECD

Cost of living payment the big news from the Budget

Te wiki o te tāke Budget Special – no big tax surprise but Inland Revenue gets some extra funding

19th May 22, 2:22pm

by Terry Baucher

Te wiki o te tāke Budget Special – no big tax surprise but Inland Revenue gets some extra funding

Tax gears change relentlessly

Te wiki o te tāke week; Consulting on international tax, a new CEO. Consulting on Working for Families, and a look ahead to the budget. All this plus the Rolling Stones

15th May 22, 7:41pm

by Terry Baucher

Te wiki o te tāke week; Consulting on international tax, a new CEO. Consulting on Working for Families, and a look ahead to the budget. All this plus the Rolling Stones

Under the microscope

Te wiki o te tāke; Inland Revenue gets ready for tax filing season, puts recipients of COVID-19 support payments under the microscope. Insights into the composition of the Top 0.1%

9th May 22, 12:35pm

by Terry Baucher

Te wiki o te tāke; Inland Revenue gets ready for tax filing season, puts recipients of COVID-19 support payments under the microscope. Insights into the composition of the Top 0.1%

David Parker and tax principles

Te wiki o te tāke - the Minister of Revenue goes back to first principles as the final due date for submissions on two controversial proposals illustrates why, and the IRS drops the ball

30th Apr 22, 3:58pm

by Terry Baucher

Te wiki o te tāke - the Minister of Revenue goes back to first principles as the final due date for submissions on two controversial proposals illustrates why, and the IRS drops the ball

Te wiki o te tāke: The IRD pushes deeper into looking at trusts

Te Wiki o te tāke; Higher interest rates on unpaid tax; extended reporting requirements for trusts; and the potential New Zealand tax implications of a British political scandal

25th Apr 22, 10:59am

by Terry Baucher

Te Wiki o te tāke; Higher interest rates on unpaid tax; extended reporting requirements for trusts; and the potential New Zealand tax implications of a British political scandal

Te wiki o te tāke: Bright line test unique, taxes on cryptos coming, marginal rate problems still not sorted

Te wiki o te tāke; comparing New Zealand’s taxation of property with other countries; OECD heralds a clampdown on crypto-assets; and another warning from Inland Revenue about attempts to manipulate income to avoid the 39% tax rate

10th Apr 22, 2:05pm

by Terry Baucher

Te wiki o te tāke: Tax complexity grows

Te wiki o te tāke; Interest limitation and bright-line test changes now enacted, guidance to help find your way through the maze of the financial arrangements rules, and the Australian Budget might give the IRD ideas

3rd Apr 22, 9:44am

by Terry Baucher

Te wiki o te tāke: The IRD wants a bigger rākau

Terry Baucher assesses the IRD's proposal for a big stick to counter top tax rate avoidance, potential tax changes make a difference to the cost of living, and what you should do to get ready for tax year end

27th Mar 22, 9:52am

by Terry Baucher

Te wiki o te tāke: tackling controversy head-on

The IRD pushes on into regulating controversial areas like interest deduction limitation rules, taxing the gig economy, trusts, and top tax rate anti-avoidance measures. Terry Baucher reviews

20th Mar 22, 12:30pm

by Terry Baucher

The IRD pushes on into regulating controversial areas like interest deduction limitation rules, taxing the gig economy, trusts, and top tax rate anti-avoidance measures. Terry Baucher reviews

Te wiki o te tāke: Are those COVID-19 related costs deductible?

Terry Baucher looks at whether COVID-19 related costs are tax-deductible, and where tax administration is heading. And he reminds those planning to migrate to check for tax traps before you leave

20th Feb 22, 12:45pm

by Terry Baucher

Terry Baucher looks at whether COVID-19 related costs are tax-deductible, and where tax administration is heading. And he reminds those planning to migrate to check for tax traps before you leave

Te wiki o te tāke: WFH clarifications, pension complexities, and incentives for honesty

Terry Baucher on the latest Inland Revenue guidance on non-resident employers, calculating foreign tax credits, and whether the proposed social insurance scheme could incentivise more honest tax filings

13th Feb 22, 11:34am

by Terry Baucher

Te wiki o te tāke: social insurance, Inland Revenue is watching, and the tax changes the OECD recommends

Terry Baucher assesses the proposed income insurance scheme, the IRD's view on those who respond to the 39% disincentive, and the OECD's view on how we tax ourselves

7th Feb 22, 10:16am

by Terry Baucher

Terry Baucher assesses the proposed income insurance scheme, the IRD's view on those who respond to the 39% disincentive, and the OECD's view on how we tax ourselves

Te wiki o te tāke - what’s ahead in the world of tax this year

Terry Baucher looks at what’s ahead in the world of tax this year and finds some big issues, some lingering from the past, and some new ones to be grappled with

31st Jan 22, 9:00am

by Terry Baucher

Terry Baucher looks at what’s ahead in the world of tax this year and finds some big issues, some lingering from the past, and some new ones to be grappled with

How Covid-19 has changed the tax world, revisited

Terry Baucher reviews his five 2020 predictions of where the tax world is heading in a world changed by a pandemic. His prognostications have been prescient

24th Dec 21, 11:18am

by Terry Baucher

Terry Baucher reviews his five 2020 predictions of where the tax world is heading in a world changed by a pandemic. His prognostications have been prescient

Te wiki o te tāke; Eroding the Generic Tax Policy Process gains momentum in 2021

Te wiki o te tāke; A record tax take ahead, never mind COVID-19, a ground-breaking international tax deal and property taxation are the major tax stories for 2021

19th Dec 21, 5:59pm

by Terry Baucher

Te wiki o te tāke; A record tax take ahead, never mind COVID-19, a ground-breaking international tax deal and property taxation are the major tax stories for 2021

Te wiki o te tāke; Connecting with the Chinese tax authorities to enforce New Zealand tax laws

Te wiki o te tāke; Inland Revenue enlists the help of the Chinese tax authorities in a tax evasion case, the impact of COVID-19 on tax revenues internationally and Inland Revenue turns off its old tax computer system

12th Dec 21, 10:31am

by Terry Baucher