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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

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
The Week in Tax; Financial arrangement traps, time for FER?
The Week in Tax: Donald Rumsfeld’s reminder about the financial arrangements rules, an update on the interest limitation proposals, and is it time for a Fair Economic Return for property?
25th Jul 21, 4:13pm
by Terry Baucher
17
The Week in Tax: Donald Rumsfeld’s reminder about the financial arrangements rules, an update on the interest limitation proposals, and is it time for a Fair Economic Return for property?
The Week in Tax; Cryptos, meal deductibility, working from home
The Week in Tax: Cryptoassets in the spotlight. Is that meal deductible? and Inland Revenue is looking for a new home
19th Jul 21, 10:09am
by Terry Baucher
9
The Week in Tax: Cryptoassets in the spotlight. Is that meal deductible? and Inland Revenue is looking for a new home
The Week in Tax; Deadline looms
The Week in Tax: closing time for submissions on the interest limitation rules, and is Inland Revenue about to clampdown on the fringe benefit tax rules around utes?
11th Jul 21, 2:53pm
by Terry Baucher
11
The Week in Tax: closing time for submissions on the interest limitation rules, and is Inland Revenue about to clampdown on the fringe benefit tax rules around utes?
The Week in Tax; Options, traps, and questions
The Week in Tax; interest deductions and the bright-line test, pandemic support, and agreement reached on a global minimum tax rate
4th Jul 21, 3:54pm
by Terry Baucher
2
The Week in Tax; interest deductions and the bright-line test, pandemic support, and agreement reached on a global minimum tax rate
The Week in tax:  what is a new build? and how does Inland Revenue measure up internationally on fighting tax crime?
The Week in tax: What is a new build, and how does Inland Revenue measure up internationally on fighting tax crime?
27th Jun 21, 2:36pm
by Terry Baucher
6
The Week in tax: What is a new build, and how does Inland Revenue measure up internationally on fighting tax crime?
The Week in Tax:
Terry Baucher looks at the G-7 agreement for a minimum corporate tax rate of 15 per cent, the Climate Change Commission's release of its final advice to the Government, and what is a work-related vehicle
20th Jun 21, 11:00am
by Terry Baucher
3
Terry Baucher looks at the G-7 agreement for a minimum corporate tax rate of 15 per cent, the Climate Change Commission's release of its final advice to the Government, and what is a work-related vehicle
The Week in Tax: A first look at the proposed details of the property tax changes
Terry Baucher dives into the 14 chapter, 143 page 'discussion document' on the design of the bombshell interest limitation rule and additional bright-line rules so you don't have to, honing in on the salient bits
13th Jun 21, 2:45pm
by Terry Baucher
30
Terry Baucher dives into the 14 chapter, 143 page 'discussion document' on the design of the bombshell interest limitation rule and additional bright-line rules so you don't have to, honing in on the salient bits
The Week in Tax: The IRD and its temp workers
The Week in Tax: a closer look at Inland Revenue operations. Is Google taking the government for a ride? And a warning about the new bright-line test
6th Jun 21, 10:51am
by Terry Baucher
9
The Week in Tax: a closer look at Inland Revenue operations. Is Google taking the government for a ride? And a warning about the new bright-line test
The Week in Tax: Google in Parker's crosshairs
The Week in Tax: the Minister of Revenue is not happy with Google; hundreds of people each year may be having their ACC arrears payments overtaxed
30th May 21, 1:03pm
by Terry Baucher
9
The Week in Tax: the Minister of Revenue is not happy with Google; hundreds of people each year may be having their ACC arrears payments overtaxed
Changes to income tax thresholds remain on ice
Terry Baucher finds no headline tax surprises in the Budget, but plenty of other bones to pick over
20th May 21, 2:12pm
by Terry Baucher
5
Terry Baucher finds no headline tax surprises in the Budget, but plenty of other bones to pick over
The Week in Tax: Tax surprises
The Week in Tax: How the Aussie Budget affects New Zealand; is taxing capital gains at 39% fair?; progress on an international minimum tax rate
16th May 21, 2:00pm
by Terry Baucher
9
The Week in Tax: How the Aussie Budget affects New Zealand; is taxing capital gains at 39% fair?; progress on an international minimum tax rate
The Week in Tax: Deemed return for investment property? taxing cryptoassets, and busy IRD auditors
The Week in Tax: Time to rethink how we tax residential property investment? The latest draft guidance for taxing cryptoassets, and the latest tax audit claim stats from Accountancy Insurance
9th May 21, 9:59am
by Terry Baucher
44
The Week in Tax: Time to rethink how we tax residential property investment? The latest draft guidance for taxing cryptoassets, and the latest tax audit claim stats from Accountancy Insurance
The Week in Tax: Talking tax policy with John Cantin
How do you solve a problem like dual purpose expenditure? Terry Baucher and John Cantin explore that and other thorny tax issues, and the side-lining of our internationally respected tax consultation process
2nd May 21, 11:24am
by Terry Baucher
2
How do you solve a problem like dual purpose expenditure? Terry Baucher and John Cantin explore that and other thorny tax issues, and the side-lining of our internationally respected tax consultation process