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- W2620305922 abstract "ABSTRACTThis article considers the implications of the new ‘Bright-line’ measures for Chinese residents. It will be seen that not only does section CB6A of the Income Tax Assessment Act 2007 (ITA 2007) provide a new source of taxation for property gains made by such persons, but the new Residential Land Withholding Tax (RLWT) will ensure that tax is collected at settlement and remitted to the Inland Revenue Department (IRD). Further the new land information measures and related changes in the requirements for obtaining an IRD number will significantly impact on Chinese nationals. As already briefly noted, these new measures are also designed to combat the significant money laundering that currently occurs in New Zealand. Further, the new RLWT measures include disclosure requirements by both the vendor and the paying agent (solicitor/conveyancer). It also has implications for the government ofthe Peoples Republic of China. China has an existing Double Tax Agreement (DTA) with New Zealand. One role of a DTA..." @default.
- W2620305922 created "2017-06-05" @default.
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- W2620305922 date "2017-01-02" @default.
- W2620305922 modified "2023-09-24" @default.
- W2620305922 title "The ‘Bright-line’ measures: the tax implications for China" @default.
- W2620305922 doi "https://doi.org/10.1080/10192557.2017.1323411" @default.
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