Advances in software have been significant in recent years and views on the tax treatment of software needs to keep pace with such change. Inland Revenue have been active in this space and recently released a much-anticipated Interpretation Guideline on Software as a Service configuration and customisation costs. This course will consider the impact of this Interpretation Guideline as well as other Inland Revenue statements in the software space.

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

• Appreciate how different software acquisition or utilisation methods affect income tax

Suited to:

• anyone in public practice who acts for companies
• corporate employees in accounting/tax roles.

1.25 CPD hours

PRESENTER

Marilyn Maloney, Senior Manager – Tax Advisory, Findex

Marilyn Maloney is a Senior Manager of Tax Advisory for Findex/Crowe Horwath, the largest accounting firm in New Zealand specialising in the SME/HNWI space. Marilyn has been practising in tax advisory for over 15 years.

Marilyn’s background includes working for Inland Revenue for 15 years and assisting clients as a Client Manager for 7 years. She provides a practical tax advice in all areas of tax.