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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

The Week in Tax: the IRD bank, ACC's freeze, and tax on foreign holiday homes
The Week in Tax; the Small Business Cash-Flow Loan Scheme is extended, ACC levies are frozen, and Inland Revenue explains the taxation of overseas investment properties
12th Jul 20, 8:49am
by Terry Baucher
3
The Week in Tax; the Small Business Cash-Flow Loan Scheme is extended, ACC levies are frozen, and Inland Revenue explains the taxation of overseas investment properties
The Week in Tax with Josh Taylor of tax pooling company Tax Traders
The Week in Tax: Terry Baucher and Josh Taylor discuss working with Inland Revenue during lockdown, what they’re seeing and offers ideas on how to manage cashflow
6th Jul 20, 9:27am
by Terry Baucher
The Week in Tax: Terry Baucher and Josh Taylor discuss working with Inland Revenue during lockdown, what they’re seeing and offers ideas on how to manage cashflow
The Week in Tax: Aussie superannuation, taxation of redundancy, taxing Google
The Week in Tax: Australian superannuation taxation changes, time to change taxation of redundancy, and the difficulties of taxing Google
29th Jun 20, 9:23am
by Terry Baucher
3
The Week in Tax: Australian superannuation taxation changes, time to change taxation of redundancy, and the difficulties of taxing Google
The Week in Tax: A roundup of COVID-19 related variation determinations
The Week in Tax: Inland Revenue gives more time to file, 44,000 taxpayers enter into instalment arrangements, and watch who you choose as an executor
21st Jun 20, 10:07am
by Terry Baucher
1
The Week in Tax: Inland Revenue gives more time to file, 44,000 taxpayers enter into instalment arrangements, and watch who you choose as an executor
The Week in Tax: Capital gains tax back on the agenda & more
The Week in tax: the wage subsidy extension, capital gains tax is back on the agenda, and time to top up your KiwiSaver contributions
14th Jun 20, 1:56pm
by Terry Baucher
9
The Week in tax: the wage subsidy extension, capital gains tax is back on the agenda, and time to top up your KiwiSaver contributions
The Week in Tax: The downside of normal
The Week in Tax: Getting back to normal: a non-COVID-19 related tax bill, Inland Revenue isn’t answering the phones, and the Small Business Cashflow Scheme
7th Jun 20, 7:57pm
by Terry Baucher
1
The Week in Tax: Getting back to normal: a non-COVID-19 related tax bill, Inland Revenue isn’t answering the phones, and the Small Business Cashflow Scheme
The Week in Tax: Extra relief for the newly unemployed & are redundancy payments overtaxed?
Terry Baucher discusses the controversial extra relief for the newly unemployed, asks: are redundancy payments overtaxed? and notes that record numbers apply for instalment arrangements with Inland Revenue
1st Jun 20, 9:11am
by Terry Baucher
6
Terry Baucher discusses the controversial extra relief for the newly unemployed, asks: are redundancy payments overtaxed? and notes that record numbers apply for instalment arrangements with Inland Revenue
The Week in Tax: Emergency crisis loans for small business
Terry Baucher has more on the Small Business Cash Flow scheme, Inland Revenue's guidance on the sharing economy. And a reminder about the rules around employees claiming home office expenditure
25th May 20, 11:07am
by Terry Baucher
2
Terry Baucher has more on the Small Business Cash Flow scheme, Inland Revenue's guidance on the sharing economy. And a reminder about the rules around employees claiming home office expenditure
The Week in Tax Budget Special: what about Inland Revenue and better not talk about tax
Terry Baucher is surprised the Government is expecting more from key agencies but gives them no new resources. He finds other puzzling policy disconnects too
16th May 20, 10:55am
by Terry Baucher
6
Terry Baucher is surprised the Government is expecting more from key agencies but gives them no new resources. He finds other puzzling policy disconnects too
The Week in tax: FBT during the lockdown, can landlords claim the wage subsidy & what’s going to be in the Budget?
Terry Baucher with Inland Revenue on how FBT applies during the lockdown; Is the wage subsidy scheme available for landlords? And a look ahead to the Budget
11th May 20, 7:35am
by Terry Baucher
17
Terry Baucher with Inland Revenue on how FBT applies during the lockdown; Is the wage subsidy scheme available for landlords? And a look ahead to the Budget
Another week in tax: Payments to employees for working from home
Terry Baucher looks at the home office expenditure payments situation and updates, the IRD gets a surprising new role, and a reminder it’s provisional tax time
4th May 20, 11:38am
by Terry Baucher
1
Terry Baucher looks at the home office expenditure payments situation and updates, the IRD gets a surprising new role, and a reminder it’s provisional tax time
Another week in tax: The IRD's clarifications of the tax residency rules
Terry Baucher looks at the IRD's clarifications of the tax residency rules, explains what’s expected for owners of overseas rental property and the Department of Internal Affairs makes a bone-headed ruling
28th Apr 20, 10:35am
by Terry Baucher
2
Terry Baucher looks at the IRD's clarifications of the tax residency rules, explains what’s expected for owners of overseas rental property and the Department of Internal Affairs makes a bone-headed ruling
Another week in tax: Loss carrybacks, FIFs, and more
Terry Baucher looks at whether the tax loss carry-back proposal will help small businesses. He also advises, watch out for the trap in the foreign investment fund regime, and claiming home office deductions
20th Apr 20, 10:01am
by Terry Baucher
14
Terry Baucher looks at whether the tax loss carry-back proposal will help small businesses. He also advises, watch out for the trap in the foreign investment fund regime, and claiming home office deductions
Working from home? What's the tax deduction for that?
Terry Baucher investigates whether the extra expenses and use of personal assets to work from home are deductible against your taxable income. As usual with tax, its complicated
14th Apr 20, 8:54am
by Terry Baucher
11
Terry Baucher investigates whether the extra expenses and use of personal assets to work from home are deductible against your taxable income. As usual with tax, its complicated
Another week in tax in three sets of three letters: IRD, FBT, FTT
Terry Baucher reports on updated guidance from the IRD, the FBT lesson from David Clark's misadventures, and the pros and cons of a financial transactions tax
11th Apr 20, 1:43pm
by Terry Baucher
5
Terry Baucher reports on updated guidance from the IRD, the FBT lesson from David Clark's misadventures, and the pros and cons of a financial transactions tax
Another week in tax: More on IRD's Covid-19 response
Terry Baucher reports on Inland Revenue’s response to coronavirus and the department's coming shutdown over Easter
6th Apr 20, 7:53am
by Terry Baucher
5
Terry Baucher reports on Inland Revenue’s response to coronavirus and the department's coming shutdown over Easter
This week's guest Top 5: The top 5 likely tax impacts of the COVID-19 pandemic
Terry Baucher on rising tax rates, the taxation of capital, environmental taxes, a rising corporate tax take & increasing power and reach of tax authorities
3rd Apr 20, 10:00am
by Terry Baucher
75
Terry Baucher on rising tax rates, the taxation of capital, environmental taxes, a rising corporate tax take & increasing power and reach of tax authorities
Another week in tax: Keeping up with the IRD & Govt COVID-19 response
Terry Baucher has more on the Government and Inland Revenue’s response to Coronavirus, more unintended consequences, and asks if its time to postpone the 7th May GST and Provisional Tax payment
30th Mar 20, 9:02am
by Terry Baucher
7
Terry Baucher has more on the Government and Inland Revenue’s response to Coronavirus, more unintended consequences, and asks if its time to postpone the 7th May GST and Provisional Tax payment
Another week in tax: The underpaying trap and the cashflow trap
Terry Baucher on the Government's Covid-19 package, a potential cash flow trap for those transferring their pension and superannuation schemes to New Zealand and more year-end tax planning
23rd Mar 20, 11:34am
by Terry Baucher
Terry Baucher on the Government's Covid-19 package, a potential cash flow trap for those transferring their pension and superannuation schemes to New Zealand and more year-end tax planning
Another week in tax: COVID-19 support package special edition
Terry Baucher on how the tax changes included in the Government's COVID-19 support package will provide immediate relief and encourage investment
18th Mar 20, 11:26am
by Terry Baucher
19
Terry Baucher on how the tax changes included in the Government's COVID-19 support package will provide immediate relief and encourage investment
Another week in tax: Some ideas for how IRD should deal with coronavirus
Terry Baucher on what the IRD could do about Coronavirus, watch out for Aussie beneficiaries in NZ trusts, and some tax year end planning tips
16th Mar 20, 6:45am
by Terry Baucher
2
Terry Baucher on what the IRD could do about Coronavirus, watch out for Aussie beneficiaries in NZ trusts, and some tax year end planning tips
Another week in tax: GST on cryptos, donations and cheques
Terry Baucher notes a GST policy paper that has good news for crypto investors, a retrospective change for donation tax credits, and more on IRD s decision to stop accepting cheques
9th Mar 20, 9:26am
by Terry Baucher
2
Terry Baucher notes a GST policy paper that has good news for crypto investors, a retrospective change for donation tax credits, and more on IRD s decision to stop accepting cheques
Another week in tax: A potential alternative tax regime for small businesses
Terry Baucher talks to Nigel Jemson about a Trusted Taxpayer Regime as a possible alternative tax regime for small businesses
2nd Mar 20, 7:13am
by Terry Baucher
2
Terry Baucher talks to Nigel Jemson about a Trusted Taxpayer Regime as a possible alternative tax regime for small businesses
Another week in tax: The more-tax, less-tax camps tussle
Terry Baucher sees tax cuts and capital gains back on the agenda, the IRD targeting the hospitality industry, and the OECD reckons international tax reform could collect US$100 bln annually
24th Feb 20, 10:15am
by Terry Baucher
18
Terry Baucher sees tax cuts and capital gains back on the agenda, the IRD targeting the hospitality industry, and the OECD reckons international tax reform could collect US$100 bln annually
Another week in tax: IRD gets curious about loans to shareholders
Terry Baucher reports Inland Revenue gets curious about advances to shareholders, relents (a little) about cheque payments, and the cost of investing in Australian property rises
17th Feb 20, 6:33am
by Terry Baucher
7
Terry Baucher reports Inland Revenue gets curious about advances to shareholders, relents (a little) about cheque payments, and the cost of investing in Australian property rises