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I wrote the following article for the August/September 2015 issue of REINZ Magazine, which was sent to all real estate agents within New Zealand. Our Professional Trustee is in demand! AVOIDING A TRAIN WRECK In the effort of getting a vendor to list a property..

As part of the Government’s property policy announcements today (23 March 2021), there are two significant changes to tax rules that will impact residential property investors. If you don't support the changes, there is a petition that you can sign (link here and at the..

Yesterday (9 September 2020) Labour announced a new tax rate of 39% on personal income exceeding $180,000 per annum. Key points that we know so far:•  Applies to individuals only, i.e. an individual on a salary of, say, $200,000 will pay an additional $1,200 per..

There are imminent changes to the bright-line test which will affect you if you are planning to buy or restructure investment property.  You are probably already familiar with the two-year bright-line test that was introduced in October 2015. Under this test, investment property that is..

Earlier this year I wrote about some of the dangers posed by the bright-line rule when restructuring. I did this because the bright-line rule is something we grapple with daily at GRA. However, there is a series of questions that come up on a regular..

You are likely aware of the bright-line tax rule. Initially brought in as a two-year rule, the Labour Government extended bright-line to five years, effective from 29 March 2018. On the face of it, the regime is relatively simple in that you either sell a..

This is the time of year all businesses should be preparing budgets and cash flow forecasts.  The preparation of these is essential - the reason being that unless you know your anticipated income and associated expenditure, along with the peaks and troughs of your flow..

Often business owners need to approach the bank for money, for example to put into their business. This is a perfectly normal part of running a business. However, there is something that many business owners are unaware of, which could jeopardise their relationship with the..

“Trust busting” is the term often used to describe instances where a court finds in favour of a claimant trying to access trust assets. Here, though, I do not want to talk about “trust busting”. Instead I want to bust some trust myths. There has..