CPA New Zealand Taxation case studies
CPA New Zealand Taxation · Put your knowledge to work in context.
The New Zealand Taxation segment is a CPA Program subject offered by CPA Australia, the professional accounting body whose CPA Program is made up of four compulsory subjects and two electives. It is aimed at candidates working towards the CPA designation who need a working knowledge of the New Zealand tax system - typically accountants and finance professionals employed by New Zealand entities, Australian firms with New Zealand clients, or organisations that need tax-aware advisers rather than pure compliance preparers. Be aware of a sourcing limitation that affects this page. The official CPA Australia URL for this segment returned a "404: Something's wrong" error when retrieved, so the specific syllabus, exam structure, weighting, duration, pass mark, fees and enrolment dates for New Zealand Taxation could not be confirmed from the primary source. The CPA New Zealand Taxation case studies are 5 cases and about 2,372 words.
1Going-concern sale of a leased office building
Kauri Commercial Ltd sells its Wellington office building, associated fit-out, plant and existing leases to Tui Holdings Ltd for 4,600,000 plus GST (if any). The building is a commercial office leased to three unrelated tenants.
536 words, about 3 min2Residential rental interest and ring-fenced loss
Hana owns a Wellington townhouse acquired on 1 August 2022 and rented from 1 September 2022. For the year ended 31 March 2025 she received rent of 40,000.
457 words, about 2 min3Shareholder salary, dividend and LTC election
Rimu Engineering Ltd has two 50/50 shareholders. Aroha works 45 hours a week as general manager and runs operations.
513 words, about 3 min4Trust distributions, minor beneficiary rule and trustee rate
Te Rangi Whānau Trust has trustee income of 150,000 from a commercial rental property for the year ended 31 March 2025. The trustees are considering distributions to three beneficiaries.
439 words, about 2 min5Imported SaaS and offshore consulting services
Pōhutukawa Marketing Ltd is a GST-registered NZ company making only taxable supplies. It pays a US software provider NZD 20,000 for a 12-month SaaS subscription used solely in its NZ business.
427 words, about 2 min