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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 1 month

Latest articles

Departing by air
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
IRD with eye on remote working
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
3
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
stay in your lane
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
12
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
Maze
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
24
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
assessing forecastst
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
20
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
eroding cliffs
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
5
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
IRD talking to the Chinese STA
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
7
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
Is Sanitarium really a charity or just another corporate?
Te wiki o te tāke; Latest Covid-19 development, Luxon keeps property debate in news and Inland Revenue turns its attention to charities
Te wiki o te tāke; Latest Covid-19 development, Luxon keeps property debate in news, and Inland Revenue turns its attention to charities
6th Dec 21, 5:07pm
by Terry Baucher
17
Te wiki o te tāke; Latest Covid-19 development, Luxon keeps property debate in news, and Inland Revenue turns its attention to charities
WIT_podcast
Te wiki o te tāke; What’s happening with international tax?
Terry Baucher and Professor Craig Elliffe assess the recent global agreements on international taxation, some big changes and some messy compromises
29th Nov 21, 7:34am
by Terry Baucher
1
Terry Baucher and Professor Craig Elliffe assess the recent global agreements on international taxation, some big changes and some messy compromises
overreach
Te wiki o te tāke; Does the IRD's power creep amount to overreach?
Te wiki o te tāke: Is it time to send Inland Revenue back to school? A warning from the UK about the creeping powers of tax authorities. And is it time for a one-off COVID tax on the banks?
22nd Nov 21, 11:26am
by Terry Baucher
5
Te wiki o te tāke: Is it time to send Inland Revenue back to school? A warning from the UK about the creeping powers of tax authorities. And is it time for a one-off COVID tax on the banks?
Unintended
Te wiki o te tāke; the law of unintended consequences. A special tax edition
Te wiki o te tāke: Terry Baucher explores tax consequences that may be unintended in how trusts are managed, house buying, and possibly intended for the increases in the family tax credit
14th Nov 21, 10:32am
by Terry Baucher
6
Te wiki o te tāke: Terry Baucher explores tax consequences that may be unintended in how trusts are managed, house buying, and possibly intended for the increases in the family tax credit
Watching closely
Te wiki o te tāke; Trusts in the spotlight
Te wiki o te tāke; Shifting the top tax rate to 39% has energised the efforts of those affected to reorganise their affairs, just as they did the last time this was attempted. The IRD is watching more closely this time
7th Nov 21, 7:11pm
by Terry Baucher
3
Te wiki o te tāke; Shifting the top tax rate to 39% has energised the efforts of those affected to reorganise their affairs, just as they did the last time this was attempted. The IRD is watching more closely this time
auditing the auditor
Te wiki o te tāke; Terry Baucher audits the IRD Annual Report
Te wiki o te tāke; the latest COVID-19 updates and a look at Inland Revenue’s performance according to its latest annual report
31st Oct 21, 11:14am
by Terry Baucher
2
Te wiki o te tāke; the latest COVID-19 updates and a look at Inland Revenue’s performance according to its latest annual report
catching money
Te wiki o te tāke; Extending rollover relief. A new focus on HNW individuals
Te wiki o te tāke; A closer look at the proposed rollover relief contained in the recent supplementary order paper, Inland Revenue’s High Wealth Individuals Research project
24th Oct 21, 1:54pm
by Terry Baucher
1
Te wiki o te tāke; A closer look at the proposed rollover relief contained in the recent supplementary order paper, Inland Revenue’s High Wealth Individuals Research project
Collecting tax debt
Te wiki o te tāke; Tax relief and how to collect tax debt fairly
Te wiki o te tāke; Lisa Marriott explores with Terry Baucher how well and fairly the IRD collects the tax debt owed and whether the well-heeled have been taking advantage of tax relief arrangements
17th Oct 21, 2:47pm
by Terry Baucher
4
Te wiki o te tāke; Lisa Marriott explores with Terry Baucher how well and fairly the IRD collects the tax debt owed and whether the well-heeled have been taking advantage of tax relief arrangements
Taxes
Te wiki o te tāke; Tackling the big tax issues of the week
Te wiki o te tāke: Bright-line test rollover relief, Inland Revenue consults on land taxation and cross border worker issues, and what could be the fallout from the Pandora Papers?
10th Oct 21, 9:52am
by Terry Baucher
6
Te wiki o te tāke: Bright-line test rollover relief, Inland Revenue consults on land taxation and cross border worker issues, and what could be the fallout from the Pandora Papers?
construction
Te wiki o te tāke; A first look at the detail of the interest limitation rules
Terry Baucher takes a detailed look though a tax law lens at the interest limitation rules, what advice was adopted, and how these new rules will be applied
3rd Oct 21, 2:00pm
by Terry Baucher
1
Terry Baucher takes a detailed look though a tax law lens at the interest limitation rules, what advice was adopted, and how these new rules will be applied
Hiding income
Te Wiki o te Tāke; Trust, cryptos, and concealed income
Te Wiki o te Tāke; assessing trust in the tax system. Parliament’s enquiry into cryptocurrencies and the ATO launches a crackdown on disguised undeclared foreign income
26th Sep 21, 10:10am
by Terry Baucher
8
Te Wiki o te Tāke; assessing trust in the tax system. Parliament’s enquiry into cryptocurrencies and the ATO launches a crackdown on disguised undeclared foreign income
Te Wiki o te Tāke; Taxing those harder who have can provide fully for their retirement
Te Wiki o te Tāke, The Week in Tax; latest lockdown developments, the Cullen Fund pays $2.3 billion in tax, and a higher tax rate to fund superannuation?
19th Sep 21, 10:56am
by Terry Baucher
64
Te Wiki o te Tāke, The Week in Tax; latest lockdown developments, the Cullen Fund pays $2.3 billion in tax, and a higher tax rate to fund superannuation?
The Week in Tax; Higher taxes as we age?
The Week in Tax; a new tax bill clarifies the GST treatment of cryptoassets, the latest lockdown developments, and Treasury's draft long term fiscal position briefing considers whether taxes need to increase
12th Sep 21, 12:40pm
by Terry Baucher
22
The Week in Tax; a new tax bill clarifies the GST treatment of cryptoassets, the latest lockdown developments, and Treasury's draft long term fiscal position briefing considers whether taxes need to increase
The Week in Tax; SMEs overwhelmed
The Week in Tax; latest lockdown developments, more on allowances from Inland Revenue. And could a tax forgiveness programme help SMEs hit by Covid-19?
5th Sep 21, 9:03am
by Terry Baucher
4
The Week in Tax; latest lockdown developments, more on allowances from Inland Revenue. And could a tax forgiveness programme help SMEs hit by Covid-19?
The Week in Tax; The next lockdown edition
The Week in Tax; the latest lockdown developments, Provisional tax and GST are due, the perils of making distributions to overseas beneficiaries, and reflections on the late Sir Michael Cullen
29th Aug 21, 10:40am
by Terry Baucher
The Week in Tax; the latest lockdown developments, Provisional tax and GST are due, the perils of making distributions to overseas beneficiaries, and reflections on the late Sir Michael Cullen
The Week in Tax; The lockdown edition
The Week in Tax – back in lockdown. So what support is available from the Government and what actions are Inland Revenue taking in relation to working from home allowances?
22nd Aug 21, 8:40am
by Terry Baucher
4
The Week in Tax – back in lockdown. So what support is available from the Government and what actions are Inland Revenue taking in relation to working from home allowances?
The Week in Tax; Clean cars, IRD auditing GST returns & OECD tax stats
The Week in Tax: the tax implications of the Clean Car Discount Scheme, Inland Revenue’s still auditing GST returns, and the OECD’s latest report on corporate tax statistics
15th Aug 21, 7:12pm
by Terry Baucher
1
The Week in Tax: the tax implications of the Clean Car Discount Scheme, Inland Revenue’s still auditing GST returns, and the OECD’s latest report on corporate tax statistics
The Week in Tax; tax policy challenges
The Week in Tax: Time to rethink working from home allowances? Tax agencies are stepping up scrutiny of cryptoassets. Former Treasury chief economist takes a swing at the government's tax policies
1st Aug 21, 11:13am
by Terry Baucher
10
The Week in Tax: Time to rethink working from home allowances? Tax agencies are stepping up scrutiny of cryptoassets. Former Treasury chief economist takes a swing at the government's tax policies