Foreign shares The global economy is seeing New Zealand (NZ) taxpayers invest in overseas companies. However, many people acquire foreign...

Inside this edition Health in the workplace. 1 Ring-fencing rental losses 2 Bright-line breach warning 3 Reimbursing allowances 3...

Dividend stripping Business structures tend to evolve gradually over time, and many successful commercial operations grow by adding...

Inside this edition Internet of things. 1 Mixed use assets 2 Mini-Budget – families package 3 Loss offsets and subventions 3 Snippets. 4...

There is a growing trend for businesses today, whatever their size, to move to the “cloud”. The cloud is an online platform to make data...

INSIDE THIS EDITION Technology and R&M 1 Accommodation allowances 2 Team development 3 Voluntary disclosures 3 Snippets 4 Sneezing...

Innovation is often considered by economists as core to a country’s economic prosperity. At the turn of the 20th century, refrigerated...

Initially envisioned to be the preferred investment vehicle for foreign venture capital investors, the Limited Partnership (LP) was...

Inside this edition Provisional tax improvements 1 The perils of a PPOA 2 Targeted marketing activities 3 Taxation of insurance receipts...

Businesses that heavily invest in R&D commonly experience cash flow problems. This is because it can take years of sustained R&D before...