Emma Marr
Associate Director at Deloitte
Emma Marr is an Associate Director in Deloitte’s Auckland tax practice, specialising in transaction services and providing tax advice to local and international corporates.
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A recently reported decision of the Taxation Review Authority (TRA) emphasises the need for shareholder/employees to carefully document financial transactions with their own companies, to be clear about what those amounts are paid for, and to ensure they pay tax when required. Failing to do so led to a large tax bill for one particular taxpayer.