Callaghan Innovation

Innovation is often considered by economists as core to a country’s economic prosperity. At the turn
of the 20th century, refrigerated exports put New Zealand ahead of many of our European peers and
ranked us first against all others in GDP per cap...

Initially envisioned to be the preferred investment vehicle for foreign venture capital investors, the
Limited Partnership (LP) was brought to life in NZ with the enactment of the Limited Partnerships Act
2008. LPs have now evolved into the preferred business vehicle f...

Inside this edition 

The business of immigration 1

Proof of intention 2

Budget 2017 3

PAYE changes and tax simplification 3

Snippets 4

YouTube receipts 4

Tax innovation 4

All information in this newsletter is to the best of the authors' knowledge true and accurate. No liabilit...

Businesses that heavily invest in R&D commonly experience cash flow problems. This is because it can take years of sustained R&D before they come up with a marketable product or service that derives a profit. To help overcome this problem and encourage innovation in NZ...

Inside this  edition

Provisional tax improvements 1

The perils of a PPOA 2

Targeted marketing activities 3

Taxation of insurance receipts 3

Snippets 4

Nordic tax records 4

Beware of paying excessive salaries 4

All information in this newsletter is to the best of the authors' k...

Inside this  edition

Trust reforms. 1

Importance of good record keeping. 2

When is income from professional

services derived? 3

Tax planning before 1 April 2017 3

Snippets. 4

FBT changes on the horizon......................... 4

Unusual tax balance date...........................

Reduce the interest cost on underpaid 2016 income tax

Here is an IRD-approved option we recommend if you are set to pay terminal tax on 7 April due to underpaid provisional tax for the 2016 tax year.

Tax Management NZ (TMNZ) is a payment intermediary that allows you to r...

Changes to combat international tax structuring

Perceived tax avoidance by multinational companies has been attracting significant media and public attention. There is widespread concern that corporate structures and financing arrangements are being used to minimise wor...

Attracting & retaining your top talent

As we come to the close of 2016, the last 10 months have seen many businesses across New Zealand face

a variety of, sometimes overwhelming, but always unique challenges. Through this, the ability to engage and

retain valuable emp...

NEWSLETTER Issue 4Nov 2016 – Jan 2017

© 2016

INSIDE THIS EDITION

Is your business cyber safe? 1

How do we now treat feasibility

expenditure? 2

Employee share schemes 3

IRD rulings 3

Snippets 4

Farmhouse expenses 4

Nothing is certain, except death and taxes 4

Is your business cybe...