New Zealand’s unwieldy GST Act has been overdue a tune-up – and proposals that have just been released will provide the opportunity to submit feedback.  

In New Zealand, there are many tax entities that have their own tax status and taxation rules. These include companies, look through companies (LTCs), limited partnerships (LPs), trusts and – less commonly – Māori authorities.

After years of Budget Day being about how much worse things were than anticipated, Budget 2026 has a more positive spin, notwithstanding the current uncertain global environment.

Kiwis are set to spend 130 days paying tax this year, five days less than in 2025, but the interpretation depends on your outlook.

For many business owners, tax is something that’s dealt with after the fact – once the return is filed or when Inland Revenue comes calling. But with the right strategy, tax doesn’t need to be reactive, stressful or unnecessarily expensive.

Big payroll changes are landing on 1 April 2026 and they’ll be felt in employees’ pay packets straight away. Employers need to be well prepared: With Holidays Act backpay and penalty risks still front of mind, getting it right is non-negotiable and staff will expect nothing less.

With 31 March approaching, it is the ideal time to consider tax issues and also planning opportunities where available. Key matters are outlined below.

Wealthy non-residents have long regarded New Zealand as an attractive place to purchase a bolt-hole residential property – a nice place to holiday and haven for troubled times.

Has your business been adversely affected by the recent weather events across Northland, Coromandel, the Bay of Plenty and the East Coast? Help may be at hand.

Inland Revenue have released an officials’ issues paper proposing significant changes to the way shareholder loans are taxed in New Zealand.

Inland Revenue’s audit activity has been yielding some startling results for the government coffers.

For many New Zealanders, property investment is a significant part of their wealth creation plan.