2025

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Your Trusted Partner for New Zealand Immigration

As one of the world’s most popular immigration destinations, New Zealand attracts numerous applicants with its high-quality environment, well-developed social welfare, and diverse culture. To fully protect applicants’ rights, Immigration New Zealand (INZ) and the Immigration Advisers Authority (IAA) strictly regulate the industry, ensuring that only licensed immigration advisers or registered lawyers are qualified to…

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What is the income tax treatment of gift cards and products provided astrade rebates or promotions?

This Question We’ve Been Asked explains the income tax treatment of gift cards and products provided by trade suppliers to trade customers (business to business) as trade rebates, promotions, or rewards for trade customers buying goods or services from trade suppliers. Key provisions | Whakaratonga tāpua Income Tax Act 2007 – ss CB 1, CE…

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