PwC Partner John Shewan on base broadening measures for Tax Working Group

A TAX SYSTEM FOR NEW ZEALAND'S FUTURE 1 December 2009 Afternoon Session 1 Base broadening – taxation of capital income John Shewan, Chairman, PricewaterhouseCoopers

Base Broadening – Taxation of Capital ,[object Object],[object Object],[object Object],[object Object],[object Object]

Why Consider Base Broadening? ,[object Object],[object Object]

Taxation of Capital – Problems with current rules ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation of Capital – Leading Options for Reform ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Capital Gains Tax – Overall Concept ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Capital Gains Tax – Pros ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Capital Gains Tax – Cons ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Capital Gains Tax – Cons (ctd) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Taxation of Residential Rental Housing – current position ,[object Object],[object Object],[object Object],[object Object]

Taxation of Residential Rental Housing – possible options ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Risk Free Rate of Return (RFRM) in Practice ,[object Object],[object Object],[object Object],[object Object],$ QV of rental property 500,000 Mortgage 300,000 Net equity in property 200,000 Deemed return (6%) 12,000 Tax at 38% 4,560

Other Base Broadening Options Est. Rev. $Billion ,[object Object],.165 to .195 ,[object Object],1.3 ,[object Object],.600 ,[object Object],1.3 ,[object Object],.177 ,[object Object],?

PwC Partner John Shewan on base broadening measures for Tax Working Group

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PwC Partner John Shewan on base broadening measures for Tax Working Group