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 then 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 (Determination EE003)
• NZ permanent establishment considerations
• Fringe Benefit Tax and reimbursement considerations
• GST obligations and considerations

Learning Outcome

By the end of the course you will be able to understand the current taxation rules and risks/issues around the use of a home office, and working from home generally.

Duration: 1.25 CPD hours (60 mins plus 15 mins Q&A)

Suited to:

• Anyone who works remotely or has employees that work remotely.
• Accounting and legal professionals who have clients who work from home or have employees who work from home.

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