NZ Tax Case Update: Key decisions and emerging trends

Tax law is always changing, and keeping up with recent court decisions is essential for confident and compliant practice. These case updates help you understand the reasoning and intent behind key decisions, apply the underlying principles in real-world situations and provide clear, practical advice to clients.

In this session, you’ll explore key cases shaping New Zealand tax law, including Lawrence v Commissioner of Inland Revenue, Merchant v Federal Commissioner of Taxation, Galea v The Assessment Review Committee, and other recent decisions. You’ll focus on the practical impact of these rulings on residency, GST, deductibility, withholding tax, and privacy, and how to use case law insights in everyday advisory work.

In this session, you will learn how to:

• analyse judicial reasoning and understand its impact on tax positions
• identify compliance risks and opportunities arising from recent rulings
• apply ethical and professional judgment in line with the IESBA Code of Ethics and New Zealand regulatory frameworks
• explain complex court decisions to clients using clear, plain language.