For those of you with an Australian focus

Effective 01 April 2003 there is going to be a change to trans Tasman
taxation.

This will only effect those companies that have established separate
companies in NZ and Australia where profits are being repatriated to NZ.
Fundamentally the changes overcome the current double taxation situation and
provides for imputation credits to be recognised.

The following is a number of web references that you may want to refer your
clients to.  Detailed information needs to be directed to their respective
accountants/tax advisers.

1. TradeNZ
http://www.marketnewzealand.com/home/index/0,1455,SectionID%253D4558%2526Con
tentID%253D4981,00.html


2. IRD
http://www.taxpolicy.ird.govt.nz/publications/files/html/transtasman.html

http://www.taxpolicy.ird.govt.nz/index.php?view=219

Cate Hlavac


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