■ 이중렬 회계사의 부동산 세금 컬럼 외상매출금의 영향 회계연도의 마지막 날(결산일)을 기준으로 하여, 이번 회계연도에 상품의 판매나 서비스의 제공이 이루어졌는데, 결산일까지 판매대금을 받지 못하고, 다음 회계연도에 판매대금을 받은 금액을 외상매출금 Debtors/Accounts Receivable이라고 한다. [사례1] 퇴직 공무원 장주원씨는 상업용건물을 구입하여 임대소득을 얻고 있다. 한달에 만불(+GST)의 렌트비를 받고 있다. Mar 2023 회계연도에는 10달치 $100,000의 렌트비를 받았다. 세입자가 사정이 조금 안좋아서 두달치 렌트가 밀려있는 상태인 것이다. 장주원씨는 지급기준 Payment basis으로 GST신고를 하고 있기에 Mar 2023 회계연도의 GST신고에 반영된 렌트수입은 ..

QV data shows residential property market slowly recovering The residential property market is showing signs of “revitalisation” throughout the country, according to Quotable Value. The market remained largely flat overall, with the average home value increasing by just 0.9% in the September quarter to $899,256, the latest QV House Price Index showed. However, twice as many of the main urban cen..

New Zealand Real Estate Market on the Rise with Increase in First-Home Buyers New Zealand's housing market is showing an upward trend, fueled by a surge in first-home buyers. According to the latest Housing Price Index from the Real Estate Institute of New Zealand (QV), the average housing price in September rose by 0.9% over the three-month period from August, indicating a generally stable hous..

North Island's South Wairarapa Road Slowly Eroding into the Sea, Residents Fearful of Isolation The roads in the South Wairarapa region are gradually succumbing to the sea, posing a risk of complete isolation for those dependent on these routes, as reported by RNZ. Known as 'The Gluepot,' this road winds along steep cliffsides, with one side facing the ocean and the other adorned with towering p..

New Zealand Experts Advocate for Calls for ultra-processed food tax to protect unborn children Concerns about the negative impact of consuming unhealthy foods during pregnancy on the mental health of children have led mental health experts in New Zealand to call for a tax on processed foods. According to New Zealand media, Professors Julia Rucklidge of the University of Canterbury and Roger Muld..

New Zealand Faces Retirement Preparedness Challenge: Soaring Inflation and Retirement Costs Rising inflation has prompted New Zealand citizens to realize that preparing for retirement requires more than just relying on pensions; additional savings are imperative. According to the latest Retirement Expenditure Guidelines, the required retirement funds have increased even when excluding pensions, ..