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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

15 years 2 months

Latest articles

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
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
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
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
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
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
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?
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
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
by Terry Baucher
1
The New Zealand Tax Podcast – boosting research & development; progressing the global minimum tax deal; Phillip John Smith gets caught, again
tax
Te wiki o te tāke: the tax switch that never happened
The New Zealand Tax Podcast – the tax switch that never happened, and Inland Revenue comes under fire for its investigations policy
by Terry Baucher
39
The New Zealand Tax Podcast – the tax switch that never happened, and Inland Revenue comes under fire for its investigations policy
bite out of a dollar
Te wiki o te tāke: trustee tax rate rise controversies, IMF warning on the tax issues with crypto-assets, and tax take falling
Terry Baucher takes a closer look at the call to raise the tax on trusts to 39% and finds a range of practical and fairness issues, some significant
by Terry Baucher
10
Terry Baucher takes a closer look at the call to raise the tax on trusts to 39% and finds a range of practical and fairness issues, some significant
debate
Te wiki o te tāke: GST traps
[updated]
The New Zealand Tax Podcast. Is it time to increase the GST threshold?, a GST trap for Airbnb providers, and The Great Tax Debate on wealth taxes
by Terry Baucher
23
The New Zealand Tax Podcast. Is it time to increase the GST threshold?, a GST trap for Airbnb providers, and The Great Tax Debate on wealth taxes
"Madness to me"
Te wiki o te tāke: "Why don't we tax [more]?
Dame Diana Crossan discusses her time as Retirement Commissioner & the big changes to the retirement landscape she helped initiate. She also explains why she was one of the first of the 97 signatories on the Open Letter on Tax
by Terry Baucher
69
Dame Diana Crossan discusses her time as Retirement Commissioner & the big changes to the retirement landscape she helped initiate. She also explains why she was one of the first of the 97 signatories on the Open Letter on Tax
wealth to be taxed
Te wiki o te tāke: Election tax policy reveals starting
The New Zealand Tax Podcast: Greens wealth tax proposal ignites the tax debate just as the IMF suggests it's time for a capital gains tax. Climate change cost ignored in Auckland's budget
by Terry Baucher
12
The New Zealand Tax Podcast: Greens wealth tax proposal ignites the tax debate just as the IMF suggests it's time for a capital gains tax. Climate change cost ignored in Auckland's budget
unexpected tax bill
Te wiki o te tāke: The tax trap on becoming an Australian citizen
In his New Zealand Tax Podcast, Terry Baucher updates the issues surrounding the controversial Tax Principles Reporting Bill. He also explains watch to look out for when you try to change tax residency, especially to Australia
by Terry Baucher
5
In his New Zealand Tax Podcast, Terry Baucher updates the issues surrounding the controversial Tax Principles Reporting Bill. He also explains watch to look out for when you try to change tax residency, especially to Australia
dodging taxes
The NZ Tax Podcast: The PIE dodge, and the transfer pricing dodge
IRD 'clarifies' its position & hints at targeting tax rate misalignment regardless of election result. Facebook and Google paid more than a billion NZ-collected dollars to offshore affiliates in 2022. And the bills are coming in on climate change
by Terry Baucher
5
IRD 'clarifies' its position & hints at targeting tax rate misalignment regardless of election result. Facebook and Google paid more than a billion NZ-collected dollars to offshore affiliates in 2022. And the bills are coming in on climate change
fast track tax bill
The New Zealand Tax Podcast
Te wiki o te tāke; Government moves on the global minimum tax rate, sorts out a long standing over taxation issue, and fast-tracks a new Tax Principles Act
by Terry Baucher
7
Te wiki o te tāke; Government moves on the global minimum tax rate, sorts out a long standing over taxation issue, and fast-tracks a new Tax Principles Act
tax
The no tax surprise Budget
Terry Baucher's surprised there's no tax surprise in the Budget, but expects tax debate in election campaigning
by Terry Baucher
33
Terry Baucher's surprised there's no tax surprise in the Budget, but expects tax debate in election campaigning
gr
Will the Budget include some tax threshold action directed at lower income families?
Te wiki o te tāke – The New Zealand Tax Podcast – when are leaky building repairs deductible, any pointers in the Australian Budget for this week’s Budget?
by Terry Baucher
13
Te wiki o te tāke – The New Zealand Tax Podcast – when are leaky building repairs deductible, any pointers in the Australian Budget for this week’s Budget?
flat mates
Tax break for flood hit taxpayers and the tax implications of renting a room to a flatmate
Te wiki o te tāke; The New Zealand Tax Podcast - flood tax break, how tax applies to income from flatmates, provisional tax issues, and taxing unrealised gains
by Terry Baucher
8
Te wiki o te tāke; The New Zealand Tax Podcast - flood tax break, how tax applies to income from flatmates, provisional tax issues, and taxing unrealised gains
tax
Should New Zealand have a Tax Policy Commission?
Te wiki o te tāke – The New Zealand Tax Podcast – dissecting Inland Revenue’s report on high wealth individuals with Shamubeel Eaqub
by Terry Baucher
35
Te wiki o te tāke – The New Zealand Tax Podcast – dissecting Inland Revenue’s report on high wealth individuals with Shamubeel Eaqub
Tax reports to re-ignite the debate around whether NZ should adopt a capital gains tax
Terry Baucher assesses the IRD & Treasury tax tomes, suggesting the trust tax rate may be increased
by Terry Baucher
107
Terry Baucher assesses the IRD & Treasury tax tomes, suggesting the trust tax rate may be increased
t
Terry Baucher's pleased to see a debate about what's taxed and who pays what
Te wiki o te tāke; The New Zealand Tax Podcast – shots fired in the debate over the true tax burden in New Zealand, and lessons from FATCA
by Terry Baucher
60
Te wiki o te tāke; The New Zealand Tax Podcast – shots fired in the debate over the true tax burden in New Zealand, and lessons from FATCA
adding to tax rules
In with the new but the old issues remain
Te wiki o te tāke; The New Zealand Tax Podcast – a new tax year so in with the new but the old issues remain
by Terry Baucher
11
Te wiki o te tāke; The New Zealand Tax Podcast – a new tax year so in with the new but the old issues remain
tax
Te wiki o te tāke; Don't screw around with your tax affairs
Te wiki o te tāke; the long historical reach of Inland Revenue; the case for treating landlords differently; and are breast implants tax deductible?
by Terry Baucher
17
Te wiki o te tāke; the long historical reach of Inland Revenue; the case for treating landlords differently; and are breast implants tax deductible?