Trusts and information disclosures

If you have a family trust or are a trustee for one, be aware of your obligations. The Trusts Act 2019 introduced presumptions that trustees will make basic trust information available to every beneficiary and provide further trust information to beneficiaries on...

The value of cashflow forecasting for your business

Projecting your cashflow pipeline forwards is vital. To be able to navigate the future path of your cashflow, you need to start forecasting – so you can map out your financial position over the coming months and can take the appropriate action to safeguard your cash...

Managing Tax Debt

It’s always important to manage your tax so that – as far as possible – you don’t owe overdue tax and you aren’t incurring penalties and interest because of it. If any of these applies to you, it’s important to act quickly and talk to us: - if the due date is coming...

NZ Business confidence soars: how to ride the wave

[Business confidence soared in August], rising 23 points to +51, the highest level in a decade! Against the backdrop of dire economic outlooks and the [’Survive to ’25’] mantra that’s been so prevalent in business circles, this jump in New Zealand business confidence...

Reimbursing employees for work use of phones, tablets or laptops

If you provide employees with mobile phones, laptops, or devices for work, which are used solely for work, you can claim the devices and usage plans as business expenses. Where employees who do not work from home use their own phones or devices for both work and...

Farming law reforms

Duty-free dairy exports The turn of the year brought a welcome change for New Zealand dairy farmers: all New Zealand dairy products can now enter China duty-free. Duties on milk powder no longer apply following China’s decision to remove the safeguard duties on milk...

Farming of the future

Digitisation is transforming how farming businesses operate, leading to more innovation, efficiency, and productivity across New Zealand. The Internet of Things (IoT) is part of the puzzle, local networks of internet-connected devices and appliances that share...

Livestock Special Alert: Dairy farming businesses

The values for dairy this year have seen a very small fall in values on average across all female classes, but a small increase on average across all male classes. The largely stable values can be attributed to a flat dairy sector where total cow numbers continue to...

Budget Special Alert: Tax threshold changes and your business

The changes to personal income tax rates taking effect in July, as an outcome of the Budget 2024, have some consequences for businesses. The current thresholds apply for the first 3 months and 30 days of the 2024–25 tax year; the new thresholds for the remaining...

Resident withholding income and tax

Resident withholding income includes interest and dividends. Generally, resident withholding tax (RWT) must be paid on it. If you're a New Zealand tax resident earning income from interest and dividends from New Zealand bank accounts and investments, you will be...
Plain English guide to cashflow

Plain English guide to cashflow

Why is cashflow so central to good financial management? Here's our plain english guide. What is cashflow? Cashflow refers to the movement of money into and out of your business over a specific period. In the most basic terms, cashflow is the process of cash moving...

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GST apportionment and adjustment

GST apportionment and adjustment

GST apportionment has been around for a long time, but it has changed over the years. You can claim input tax deductions on purchases of goods and services you use to make taxable supplies. Where assets are used both to make taxable supplies and for private use, you...

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Is your Airbnb income taxable?

Is your Airbnb income taxable?

Are you renting accommodation from your home, through Airbnb or some other way? For tax purposes, short-stay or holiday accommodation is different from accommodation provided to tenants, boarders or care home residents, or student or emergency accommodation. A short...

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The true cost of a new employee

The true cost of a new employee

When you’re calculating pay rises, it’s important to think about more than just how much you can afford. You also need to consider the true cost of replacing that employee. Low pay rises can be unexpectedly expensive It’s surprisingly common for businesses to offer...

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Managing farm debt

Managing farm debt

If you’re feeling uncertain about your next year of farming, you’re not alone. Farmer confidence is low, with more than 11% of respondents to a Federated Farmers survey expecting profit to drop over the next year. Whatever your position, it’s always beneficial to talk...

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Pricing and Profit

Pricing and Profit

Price setting is complex, just as important as market awareness, product development and advertising. You could do all these things excellently and then undo it all on the price. Pricing is one of four specific factors which determine your profit and it’s one that you...

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Which employee gifts are tax exempt?

Which employee gifts are tax exempt?

Whether it’s for reaching a sales target, a birthday, Christmas or just to say thanks, sometimes you want to buy gifts for your employees. Although it’s a nice gesture, as a business owner it can be unexpectedly complex to provide staff perks. Perks like subsidised...

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