Industry Advice on Finance, Business & Tax for the New Zealand Market

Since the bright-line period was reduced to two years from 1 July 2024, many property owners assume the rules are now relatively straightforward. In practice, one of the most common areas of confusion is determining when the two-year period actually begins.

Inland Revenue has released a draft interpretation statement considering when a disposal of land may be taxable under section CB 3 of the Income Tax Act 2007. The draft, PUB00519, follows an earlier consultation in 2024 and reflects a revised view on the relationship between section CB 3 and the land sale rules, particularly sections CB 12 and CB 13.

Succession planning is about more than preparing for retirement. It's about protecting business value, developing future leaders, and ensuring continuity when key people move on. Discover why starting the conversation early helps reduce risk, strengthen leadership, and position your organisation for long-term success.

Many businesses are busy, but busy doesn't always mean profitable. Often, the issue isn't a lack of work. It's a lack of pricing discipline. From under-recovering overheads and misunderstanding margins to competing on price and failing to account for risk, small pricing mistakes can have a significant impact on profitability.

New Zealand's Foreign Investment Fund regime remains a key consideration for offshore investors. This article examines the proposed 2026 reforms, practical tax implications, common pitfalls, and what the changes may mean for taxpayers.

A Budget Defined by Restraint in a Cost-of-Living Crisis.

In an environment of increasing legislative complexity and heightened Inland Revenue scrutiny, proactive tax risk management is a strategic necessity, not just a compliance exercise.

New Fringe Benefit Tax changes from April 2026 simplify compliance, reduce administrative burden, and offer greater flexibility. Here’s what New Zealand employers need to know and consider when reviewing their FBT approach.

As the 2026 financial year draws to a close, now is the time for New Zealand businesses to review key tax matters. From bad debts and ICA balances to FBT and KiwiSaver changes, proactive planning can help avoid surprises.

Use business forecasting to make informed decisions, manage cashflow, and engage stakeholders with confidence. We help turn financial data into actionable insights.

For many business owners, bookkeeping sits in the category of “necessary administration” — important, but rarely something that drives strategic decision-making. It is often treated as a compliance task or an operational function managed in-house when resources allow.

Andersen announces the acquisition of David Han & Associates, strengthening its expertise and service offering through aligned values, expanded capability, and a shared commitment to trusted, personalised client relationships.