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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

Latest articles

Jail for fraud
Te wiki o te tāke; Tax avoidance and Parliamentary Contemplation
Te wiki o te tāke; Inland Revenue’s updated view on tax avoidance gives plenty of pause for thought, and jail time for tax fraudsters
12th Mar 23, 10:29am
by Terry Baucher
5
Te wiki o te tāke; Inland Revenue’s updated view on tax avoidance gives plenty of pause for thought, and jail time for tax fraudsters
Looking ahead
Te wiki o te tāke; Making the hard calls
Inland Revenue gets back to its core business; GST changes for the platform economy to proceed & more
6th Mar 23, 9:30am
by Terry Baucher
9
Inland Revenue gets back to its core business; GST changes for the platform economy to proceed & more
protections
Te wiki o te tāke; Facing up to some very big short and long term challenges
Te wiki o te tāke; Terry Baucher has been exploring what more can be done for victims of the recent bad weather disasters, and thinking more broadly about the climate and demographic challenges ahead
26th Feb 23, 3:11pm
by Terry Baucher
11
Te wiki o te tāke; Terry Baucher has been exploring what more can be done for victims of the recent bad weather disasters, and thinking more broadly about the climate and demographic challenges ahead
f
Te wiki o te tāke – The NZ Tax Podcast. Cyclone Gabrielle, the aftermath, what assistance from Inland Revenue is available?
Terry Baucher looks at what the taxman can do for people hard hit by Cyclone Gabrielle and recent flooding
24th Feb 23, 4:01pm
by Terry Baucher
Terry Baucher looks at what the taxman can do for people hard hit by Cyclone Gabrielle and recent flooding
tax net
Te wiki o te tāke; How the tax world is shaping up in 2023
Terry Baucher is back, and assesses the big issues that connect households and businesses to the tax collector. These range from policy issues to gritty practical ones
19th Feb 23, 7:00am
by Terry Baucher
20
Terry Baucher is back, and assesses the big issues that connect households and businesses to the tax collector. These range from policy issues to gritty practical ones
tax transition from 2022 to 2023
Te wiki o te tāke; Don’t look back in anger
The New Zealand Tax Podcast – Terry Baucher looks back on the big tax issues of 2022, a number of which will stay big issues in 2023. After all, taxes are what we pay to get, maintain and keep a civilised society
18th Dec 22, 10:41am
by Terry Baucher
23
The New Zealand Tax Podcast – Terry Baucher looks back on the big tax issues of 2022, a number of which will stay big issues in 2023. After all, taxes are what we pay to get, maintain and keep a civilised society
environmental impact taxes
The New Zealand Tax Podcast. Introducing impact weighted taxes to help lower our emissions
Vivien Lei introduces her award winning tax reform idea to introduce weighting factors into environmental tax loads, ensuring the full costs are brought into business decisions, and nudging behaviour away from polluting outcomes
11th Dec 22, 2:16pm
by Terry Baucher
Vivien Lei introduces her award winning tax reform idea to introduce weighting factors into environmental tax loads, ensuring the full costs are brought into business decisions, and nudging behaviour away from polluting outcomes
Company taxes
Te wiki o te tāke; are our corporates paying their fair share?
Te wiki o te tāke; Insights from the latest OECD tax statistics, the Government's financial statements. And new rules about Provisional Tax when you haven't previously been a provisional taxpayer
4th Dec 22, 12:00pm
by Terry Baucher
8
Te wiki o te tāke; Insights from the latest OECD tax statistics, the Government's financial statements. And new rules about Provisional Tax when you haven't previously been a provisional taxpayer
Now, we vote
Te wiki o te tāke; Tax professionals vote. Under 18s want to too
Te wiki o te tāke: Inland Revenue wins an award but loses a case, tax advisers overwhelmingly support a CGT and how much tax do 16 and 17-year-olds pay?
27th Nov 22, 12:02pm
by Terry Baucher
40
Te wiki o te tāke: Inland Revenue wins an award but loses a case, tax advisers overwhelmingly support a CGT and how much tax do 16 and 17-year-olds pay?
Te wiki o te tāke; Complexity trips up the tax system
Te wiki o te tāke: GST changes ahead for Airbnb and Uber operators, Inland Revenue about to target 80,000 over incorrect Cost of Living Payments, and what about a tax-free threshold?
20th Nov 22, 5:56pm
by Terry Baucher
8
Te wiki o te tāke: GST changes ahead for Airbnb and Uber operators, Inland Revenue about to target 80,000 over incorrect Cost of Living Payments, and what about a tax-free threshold?
UK tax law reaching to New Zealand
Te wiki o te tāke; How a UK law affects NZ residents. Why GST law changes make some MNCs squirm
Te wiki o te tāke – a GST lesson from the UK, thousands here could be potentially subject to UK Inheritance Tax. And Airbnb and Uber are not happy about a GST law change
13th Nov 22, 7:00am
by Terry Baucher
23
Te wiki o te tāke – a GST lesson from the UK, thousands here could be potentially subject to UK Inheritance Tax. And Airbnb and Uber are not happy about a GST law change
Company tax
Te wiki o te tāke; excess-profits-extra-tax talk back again
Te wiki o te tāke: the Green Party quotes Margaret Thatcher with approval, the Australian Tax Office's latest corporate tax transparency report, and the latest from the OECD on the carbon pricing of greenhouse gas emissions
6th Nov 22, 12:04pm
by Terry Baucher
5
Te wiki o te tāke: the Green Party quotes Margaret Thatcher with approval, the Australian Tax Office's latest corporate tax transparency report, and the latest from the OECD on the carbon pricing of greenhouse gas emissions
Chart
Te wiki o te tāke; IRD's Annual Report reveals much
Te wiki o te tāke: Inland Revenue’s annual report: the good, the not quite so good and the concerning
30th Oct 22, 1:04pm
by Terry Baucher
17
Te wiki o te tāke: Inland Revenue’s annual report: the good, the not quite so good and the concerning
transfer pricing
Te wiki o te tāke; MNCs, cryptos and transparency
Te wiki o te tāke; recovering wage subsidy payments from MNCs, chasing crypto tax transparency, Frucor decision a lost cause
23rd Oct 22, 2:03pm
by Terry Baucher
6
Te wiki o te tāke; recovering wage subsidy payments from MNCs, chasing crypto tax transparency, Frucor decision a lost cause
Crypto users
Te wiki o te tāke; The net closes around crypto tax evaders
Te wiki o te tāke; The OECD proposes a crypto-asset reporting framework; new levy proposal for farmers greenhouse gas emissions; TOP’s bright idea about tax rates
16th Oct 22, 11:48am
by Terry Baucher
31
Te wiki o te tāke; The OECD proposes a crypto-asset reporting framework; new levy proposal for farmers greenhouse gas emissions; TOP’s bright idea about tax rates
Dissenting opinion
Te wiki o te tāke; Glazebrook exposes colleagues weak tax judgement
Te wiki o te tāke: Change on the way for GST recordkeeping requirements, a clear-eyed dissent by a Supreme Court justice, and tax revenue exceeds $100 bln for the first time
9th Oct 22, 1:46pm
by Terry Baucher
4
Te wiki o te tāke: Change on the way for GST recordkeeping requirements, a clear-eyed dissent by a Supreme Court justice, and tax revenue exceeds $100 bln for the first time
Taxable fringe benefit if employees use them?
Te wiki o te tāke; The IRD to target fringe benefits
Te wiki o te tāke: Inland Revenue gets tougher on FBT compliance, the Government ignored Treasury and Inland Revenue advice on its build-to-rent tax proposal, and the British mini-budget implications for Kiwis
2nd Oct 22, 9:28am
by Terry Baucher
5
Te wiki o te tāke: Inland Revenue gets tougher on FBT compliance, the Government ignored Treasury and Inland Revenue advice on its build-to-rent tax proposal, and the British mini-budget implications for Kiwis
COL payment to Western Australia
Te wiki o te tāke; Changing tax rules not always smooth going for taxpayers
Te wiki o te tāke: Details on IRD's handling of the cost-of-living payments. A doomed tax case highlights the need for change. The OECD on international tax policy reforms
26th Sep 22, 9:42am
by Terry Baucher
1
Te wiki o te tāke: Details on IRD's handling of the cost-of-living payments. A doomed tax case highlights the need for change. The OECD on international tax policy reforms
point finger
Te wiki o te tāke - Treasury points the finger
Te wiki o te tāke: Watch out for those tax traps, Treasury points the finger at current tax settings for housing, a long overdue AML ruling, and the Queen avoids hundreds of millions in tax
18th Sep 22, 10:15am
by Terry Baucher
1
Te wiki o te tāke: Watch out for those tax traps, Treasury points the finger at current tax settings for housing, a long overdue AML ruling, and the Queen avoids hundreds of millions in tax
business whisper
Te wiki o te tāke - Ignoring tax issues that need reform
Te wiki o te tāke - PM's Department warns IRD off looking at a CGT. The IRD admits not having the data on non-compliance with fringe benefit tax. And residential property investment looks very undertaxed compared to other investments
11th Sep 22, 8:02pm
by Terry Baucher
25
Te wiki o te tāke - PM's Department warns IRD off looking at a CGT. The IRD admits not having the data on non-compliance with fringe benefit tax. And residential property investment looks very undertaxed compared to other investments
David Parker u turn
Te wiki o te tāke - politics trumps tax policy again but after the storm has abated, there is still an issue to be addressed
Te wiki o te tāke - The Government backdown on GST reform is another example of how short-term politics will nearly always trump good longer-term policy
4th Sep 22, 10:01am
by Terry Baucher
15
Te wiki o te tāke - The Government backdown on GST reform is another example of how short-term politics will nearly always trump good longer-term policy
fairness scales
Te wiki o te tāke - struggling to make taxes 'fair'
Te wiki o te tāke: an inadvertent interest loophole for provisional taxpayers, time to consider a residential land value tax, and the $1 bln shortfall in the National Land Transport Fund
28th Aug 22, 10:07am
by Terry Baucher
16
Te wiki o te tāke: an inadvertent interest loophole for provisional taxpayers, time to consider a residential land value tax, and the $1 bln shortfall in the National Land Transport Fund
Netherlands housing
Te wiki o te tāke - why house prices are so high
Te wiki o te tāke - a big tax break for build-to-rent developers; the role tax has played in the housing crisis; clarifying the treatment of donations to private schools
22nd Aug 22, 9:26am
by Terry Baucher
73
Te wiki o te tāke - a big tax break for build-to-rent developers; the role tax has played in the housing crisis; clarifying the treatment of donations to private schools
under staffed
Te wiki o te tāke – why the cost of living payment process is a bit of a mess
Te wiki o te tāke insights from the Budget information release, the IRS is a big winner in Biden’s tax proposals and Inland Revenue writes off $100 million
14th Aug 22, 1:50pm
by Terry Baucher
17
Te wiki o te tāke insights from the Budget information release, the IRS is a big winner in Biden’s tax proposals and Inland Revenue writes off $100 million
how incomes are taxed, spent and saved
Te wiki o te tāke – death, taxes, the cost-of-living payment, and Donald Trump
Te wiki o te tāke – because tax is basically about politics (benefits for your supporters, paid for by your opponents), there are fights over the cost of living payments, who will pay for climate adaption, trusts, and who can unethically rort the system
7th Aug 22, 2:50pm
by Terry Baucher
12
Te wiki o te tāke – because tax is basically about politics (benefits for your supporters, paid for by your opponents), there are fights over the cost of living payments, who will pay for climate adaption, trusts, and who can unethically rort the system