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As part of the initiative to assist businesses suffering from the impact of Covid-19, the Government has created the Small Business Cashflow Loan Scheme (SBCS). Under this scheme, eligible businesses will be able to borrow up to $100,000, interest-free or at low interest rates, to..

Whilst it has almost been six months since the new zero rating provisions for land transactions came into force, at GRA we are still seeing quirks and issues emerge as practitioners and property traders/investors come to grips with the new rules.  In today's article I..

Having got 2013's problems under control (as addressed in my previous blog - 'Ways to improve your business'), now is the time to make a plan for 2014 so it will be a year of reinvention and forward progress, rather than a repeat or worsening..

It seems to me everyone is talking about interest rates at the moment. I've been catching snatches of conversation on trains, planes and restaurants. The topic has featured heavily on TV and in newspapers. Dinner with friends at my home on Saturday night was no..

There is currently legislation before Parliament seeking to tighten up rules around incorporation of companies on the New Zealand Companies Office Register. In particular, there is concern about companies being incorporated with offshore shareholders and directors, and then being used in criminal activities. A large..

One of the questions we get asked most regularly at GRA is whether or not a look-through company (LTC) is the appropriate structure for proposed property investment activity.  Before we touch on our view in relation to this, I want to confirm some basics in..

Christmas and its associated present receiving is something I look forward to with much anticipation. I love looking at the prezzies under the tree, trying to guess what they actually are and tearing the wrapping paper off of them when Christmas Day finally arrives.  I know..

On 1 April 2011, new GST rules came into force. Perhaps the change of most significance to many of our clients are the new rules around zero rating of land transactions.  These rules were brought in to address concerns the Government had about GST leakage..

The IRD has recently released an issues paper in relation to the tax treatment of mixed-use assets.  Whilst the issues paper will apply to a range of assets including yachts, launches, aircraft for example, its application to holiday homes is likely most relevant to readers..