Accounting · Tax · Business AdvisoryUseful thoughts for the work ahead.
Fresh New Zealand tax, property and business ideas in plain English, with a new practical read each week.
Christmas party and staff gifts: what is deductible and when FBT applies
A staff party is usually 50% deductible, while vouchers and gifts can create FBT above $300 per employee a quarter. Check the rules before the end-of-year spend.
GST registration and filing in New Zealand: the practical guide
Know when registration applies, what changes on day one, how filing periods work and how to keep GST cash from becoming a surprise.
Small business tax deductions in NZ: what to record and why
A practical guide to common deductible costs, mixed-use expenses, evidence, timing and the difference between an expense and an asset.
Mortgage interest and NZ rental property tax
Keep the lending purpose, loan movements and current rules visible before calculating a rental-property interest claim.
Provisional tax in New Zealand: how it works for new businesses
Understand the $5,000 residual-tax trigger, payment dates, safe estimates and how to plan cash for provisional tax.
Sole trader or company in NZ: which structure is right?
Compare sole trader, company and partnership structures by setup, tax, risk, administration and what you plan to build.
IRD interest rates in 2026: what overdue tax really costs
IRD charges 8.97% on underpaid tax and pays 2.25% on overpayments. Understand the dates, daily interest and cash-flow decisions behind use-of-money interest.
FBT loan interest rises to 6.07%: what employers should check
From 1 October 2026, the prescribed rate for low-interest employment-related loans is 6.07%. Check staff loans, shareholder-employee balances and your next FBT calculation.