Comparing the New Zealand and Australian tax systems

A basic comparison between the New Zealand and the Australian tax systems to help you conduct a Trans-Tasman business.

Last updated 7 July 2021

Registering your business

Comparing the tax treatments and numbers you may need to register for your business.

Goods and services tax

Comparing how Goods and Services Tax (GST) works, when it is not payable, and how to report it.

Income tax

Comparing tax; imputation, debt and equity rules; trusts; depreciation; thin capitalisation and transfer pricing.

Obligations of employers

Comparing withholding tax, fringe benefits tax, superannuation, student loan deductions and child support deductions.

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