In recent times, the popularity of working from home and the flexibility it offers workers has become commonplace, for both employed staff and the self-employed.

This webinar will first introduce the concept of the “home office”. We will discuss the tax implications from the perspectives of the employer, the employee and the self-employed. We will cover various issues utilising practical examples in areas including:

• Deductibility of expenses
• Home Office Claims
• Payments to employees for use of telecommunication tools
• NZ permanent establishment considerations
• Fringe Benefit Tax and reimbursement considerations
• GST obligations and considerations

Upon satisfactory completion of this activity, you will be able to:

• articulate the current taxation rules and risks/issues around the use of a home office
• articulate the current tax rules and issues regarding working from home generally.

Suited to:

• anyone who works remotely or have employees that work remotely.
• accounting and legal professionals that have clients who work from home or have employees that work from home.

Duration: 1.00 CPD hours (55 mins plus 5 mins Q&A)

PRESENTER

Ernie Chan, Senior Tax Manager Findex
Ernie joined Findex in March 2021. He brings over 14 years of specialist tax and business advisory experience in both public practice and commercial settings to the role and has specialist knowledge in e-commerce, digital systems, tax planning, and cryptocurrency