The Taxation (Annual Rates for 2021-22, GST and Remedial Matters Act introduces a number of amendments to the GST rules that change much of the landscape as we know it.

For example:

• the new rules for supply information that replace much of the rules for invoices and debit / credit notes,
• GST and Cryptocurrency,
• disposal of assets with mixed supplies,
• second-hand goods input credit and associated person supplies,
• GST and going concerns,
• GST and CZR,
• GST grouping,
• amendments to the apportionment rules, and
• a myriad of GST remedials.

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

• articulate and explain recent GST legislative changes to your clients
• help clients apply the changes in their practice

1.25 CPD hours

Suited to: Anyone dealing with GST with a base knowledge.

PRESENTER

Craig Macalister, Partner – Tax Advisory, Findex

Craig is a Taxation Advisory Partner at Findex in Invercargill. He has unrivalled experience in this role. Craig joined Findex in 2012 as a Tax Principal heading up the South Tax team. In this role Craig provides the firm and its clients with advice on all aspects of GST and income tax. He joined Findex following his role as Tax Director with the New Zealand Institute of Chartered Accountants. This role primarily involved leading the Institute’s direction and input on tax policy and overseeing the Institute’s Tax Advisory Group. Craig is a co-author of the Staples Tax Guide and GST in New Zealand.