<?xml version="1.0" encoding="UTF-8"?><rss xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:atom="http://www.w3.org/2005/Atom" version="2.0"><channel><title><![CDATA[Lighthouse Tax & Accounting ]]></title><description><![CDATA[Lighthouse Tax & Acc]]></description><link>https://www.lhtax.co.nz/blog</link><generator>RSS for Node</generator><lastBuildDate>Fri, 18 Sep 2026 10:14:25 GMT</lastBuildDate><atom:link href="https://www.lhtax.co.nz/blog-feed.xml" rel="self" type="application/rss+xml"/><item><title><![CDATA[September 2026 - Key Tax Dates]]></title><description><![CDATA[Key tax date]]></description><link>https://www.lhtax.co.nz/zh/post/september-2026-key-tax-dates-1</link><guid isPermaLink="false">6a9cca626232e7b8c3b9aac4</guid><category><![CDATA[Tax calendar]]></category><pubDate>Sun, 06 Sep 2026 02:05:48 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_976584357f8b44b99f72fc5c3a0ecd5f~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[税务更新：解读 IRD TDS 26/12 – 商业房产属于“存货”还是“资本资产”？（含 Investment Boost 解析）]]></title><description><![CDATA[税务局（IRD）发布了技术裁决摘要 TDS 26/12，针对商业建筑物及内部装修（Fit-outs）在投资激励（如 Investment Boost）中应被视为存货（Trading Stock）还是资本资产（Capital Assets）提供了明确指引。 核心区别：持有意图是决定性因素 您的商业房产或内部装修是否具备申请税项折旧与投资激励的资格，很大程度上取决于您的初始持有意图： 建房出售（房产开发商）： 归类为存货（Trading Stock）。您无法申请折旧或投资激励补贴。相关成本仅能在最终出售时作为销售成本（Cost of sales）进行扣除。 建房出租 / 企业自用： 归类为资本资产（Capital Assets）。您可以针对合规的内部设施申请折旧，并有资格享受相应的投资税费补贴。  快速总结表 ✅行动指南 明确记录您的持有意图 (Document Your Intent)： 确保公司记录和董事会会议纪要（Board Minutes）中明确记载了该房产是用作长期收益（如出租或自用）还是用于短期出售。 复核过往报税记录 (Review Tax Claims)：...]]></description><link>https://www.lhtax.co.nz/zh/post/%E7%A8%8E%E5%8A%A1%E6%9B%B4%E6%96%B0%EF%BC%9A%E8%A7%A3%E8%AF%BB-ird-tds-26-12-%E5%95%86%E4%B8%9A%E6%88%BF%E4%BA%A7%E5%B1%9E%E4%BA%8E-%E5%AD%98%E8%B4%A7-%E8%BF%98%E6%98%AF-%E8%B5%84%E6%9C%AC%E8%B5%84%E4%BA%A7-%EF%BC%9F%EF%BC%88%E5%90%AB-investment-boost-%E8%A7%A3%E6%9E%90%EF%BC%89</link><guid isPermaLink="false">6a9cb5686732eac17b6fdd77</guid><category><![CDATA[IRD Updates & Compliance]]></category><pubDate>Sun, 06 Sep 2026 00:44:13 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_beca672e5adb4fb98bd906a05f88ae4b~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[TAX UPDATE: Key Takeaways from IRD TDS 26/12 (Trading Stock &#38; Investment Boost)]]></title><description><![CDATA[Inland Revenue (IRD) has published Technical Decision Summary TDS 26/12, providing guidance on whether commercial buildings and fit-outs are treated as trading stock or capital assets for tax incentives such as Investment Boost. The Core Difference: Intent Matters Whether your commercial property or fit-out qualifies for tax depreciation and investment incentives depends heavily on your underlying intention: Build-to-Sell (Property Developers): Categorized as Trading Stock. You cannot claim...]]></description><link>https://www.lhtax.co.nz/post/tax-update-key-takeaways-from-ird-tds-26-12-trading-stock-investment-boost</link><guid isPermaLink="false">6a9ca8a060c316815357fbf5</guid><category><![CDATA[IRD Updates & Compliance]]></category><pubDate>Sun, 06 Sep 2026 00:25:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_beca672e5adb4fb98bd906a05f88ae4b~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[September 2026 - Key Tax Dates]]></title><description><![CDATA[Key tax date]]></description><link>https://www.lhtax.co.nz/post/september-2026-key-tax-dates</link><guid isPermaLink="false">6a9695cc0125627071d13c1a</guid><category><![CDATA[Tax Calendar]]></category><pubDate>Tue, 01 Sep 2026 09:28:40 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_976584357f8b44b99f72fc5c3a0ecd5f~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[August 2026 - Key Tax Dates]]></title><description><![CDATA[Key tax date]]></description><link>https://www.lhtax.co.nz/zh/post/august-2026-key-tax-dates</link><guid isPermaLink="false">6a7d83141d2c3d5011dac913</guid><category><![CDATA[Tax calendar]]></category><pubDate>Thu, 13 Aug 2026 08:41:00 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_976584357f8b44b99f72fc5c3a0ecd5f~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[August 2026 - Key Tax Dates]]></title><description><![CDATA[Key tax date]]></description><link>https://www.lhtax.co.nz/post/august-2026</link><guid isPermaLink="false">6a7d6efbf1f88bc38bdfe703</guid><category><![CDATA[Tax Calendar]]></category><pubDate>Thu, 13 Aug 2026 07:36:43 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_976584357f8b44b99f72fc5c3a0ecd5f~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[【案例速递】从最新判例看 IRD 对抵税凭证与准备期的要求 (L v CIR)]]></title><description><![CDATA[在中小型企业和自雇人士的日常运营中，“什么能抵税、怎么抵”一直是关注重点。最近，新西兰税务与慈善复核署（TRA）公布了一起最新判例（L v Commissioner of Inland Revenue [2026] NZTCRA 04），税务局（IRD）全面胜诉。 在该案中，纳税人申请扣除开业前的学费、往返家与店面之间的车程费、家庭办公室费用及注册前的 GST，均被 IRD 驳回，并被处以未尽合理谨慎义务的罚款。  核心警示： 筹备期 ≠ 经营期：业务正式开业/交易前的学习、调研等前期筹备费用，不能作为日常经营费用抵扣。 家到店面算“私人通勤”：从住所到固定工作场所的交通费默认属于私人消费。如果没有严谨的行车日志（Logbook），极易被驳回。 家庭办公室严禁估算：房租与水电费扣除必须基于精确的办公面积比例及真实账单，不能随心凭空估算。 GST 注册前“已消耗”费用不可补抵：注册 GST 前已经消耗完毕的服务（如先前的电费、租金），注册后无法补做进项税抵扣。  划重点 在税法下，举证责任全在纳税人。保持规范的记账习惯、保留完整凭证（行车日志、面积比例计算、原始发票），并在...]]></description><link>https://www.lhtax.co.nz/zh/post/%E3%80%90%E6%A1%88%E4%BE%8B%E9%80%9F%E9%80%92%E3%80%91%E4%BB%8E%E6%9C%80%E6%96%B0%E5%88%A4%E4%BE%8B%E7%9C%8B-ird-%E5%AF%B9%E6%8A%B5%E7%A8%8E%E5%87%AD%E8%AF%81%E4%B8%8E%E5%87%86%E5%A4%87%E6%9C%9F%E7%9A%84%E8%A6%81%E6%B1%82-l-v-cir-1</link><guid isPermaLink="false">6a75bca1ffe88835861445da</guid><category><![CDATA[IRD Updates & Compliance]]></category><pubDate>Fri, 07 Aug 2026 11:09:42 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_beca672e5adb4fb98bd906a05f88ae4b~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item><item><title><![CDATA[TAX UPDATE: Key Takeaways from L v CIR [2026] NZTCRA 04]]></title><description><![CDATA[A recent decision by the Taxation &#38; Charities Review Authority (TRA) reinforces the strict requirements surrounding tax deductions, record-keeping, and business commencement. The Authority  fully upheld the Inland Revenue Department's (IRD) decision to disallow claimed deductions and impose shortfall penalties. The taxpayer sought to claim pre-commencement education, home-to-work travel, home office expenses, and pre-registration GST. All were disallowed.  Key Takeaways for Business Owners:...]]></description><link>https://www.lhtax.co.nz/post/tax-update-key-takeaways-from-l-v-cir-2026-nztcra-04</link><guid isPermaLink="false">6a759839dc26a7fc1f89efea</guid><category><![CDATA[IRD Updates & Compliance]]></category><pubDate>Fri, 07 Aug 2026 08:34:41 GMT</pubDate><enclosure url="https://static.wixstatic.com/media/4c7e87_beca672e5adb4fb98bd906a05f88ae4b~mv2.jpg/v1/fit/w_1000,h_1000,al_c,q_80/file.png" length="0" type="image/png"/><dc:creator>Jingkun Shi</dc:creator></item></channel></rss>