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Repairs or Capital? Inland Revenue Reinforces Its Long-Standing Approach
For many business owners and property investors, one of the most frustrating tax questions is whether expenditure can be claimed immediately as a deduction or whether it must be capitalised.
Inland Revenue’s Draft View On Section CB 3: A Wider Net, But Not A Capital Gains Tax
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.
Why Most Businesses Have a Pricing Problem – Not a Profit Problem
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.
Why Successful Overseas Business Owners Need Local New Zealand Tax Insight
Discover why understanding New Zealand's tax obligations early can help protect your business, reduce risk and support sustainable growth.