Initially envisioned to be the preferred investment vehicle for foreign venture capital investors, the Limited Partnership (LP) was brought to life in NZ with the enactment of the Limited Partnerships Act 2008. LPs have now evolved into the preferred business vehicle for many, who benefit from the limited liability of a company whilst acquiring a look-through entity for tax purposes. The LP structure requires both a limited partner and a ‘general partner’, with the genera

Inside this edition The business of immigration 1 Proof of intention 2 Budget 2017 3 PAYE changes and tax simplification 3 Snippets 4 YouTube receipts 4 Tax innovation 4 All information in this newsletter is to the best of the authors' knowledge true and accurate. No liability is assumed by the authors, or publishers, for any losses suffered by any person relying directly or indirectly upon this newsletter. It is recommended that clients should consult a senior representative