The theme of resilience was strong throughout the budget but came into sharp focus when considering our ability to cope with natural disasters. Funding for the Christchurch rebuild continues, as does rebuilding and repairing infrastructure in the wake of the Kaikoura q...

A large slice of the budget is allocated to support our growing economy and population. $4b in new capital funding is committed across the Education, Health, Defence, Justice, Housing, Primary Sector and Transport portfolios. This includes $2.39b for Crown Health facil...

The Government’s Business Growth Agenda invests $1b over the next four years. Our economy and population have already been growing strongly. Over the next four years, this growth might be slowed down by the inflation that tends to follow economic growth as well as fact...

The early hints of tax relief for families have been fleshed out in the Family Incomes Package which will take effect from 1 April 2018. The legislation giving the changes effect was passed by Parliament the Friday after the Budget was read and at time of writing await...

Many business owners find calculating and paying provisional tax one of the most difficult areas of compliance. So any opportunity to simplify this has to be welcome.

The accounting income method is a grand name for a simple but smart change. It allows you to use your a...

Further changes to provisional tax will be coming next year, starting 1 April 2018. But what does it mean for you this year? For provisional taxpayers who pay using the standard method, there are two changes to the way IRD will charge UOMI from the 2018 tax year.

The fi...