With the holiday season approaching, and more people working irregular shifts and days, calculating holiday pay is complicated.

The end of year is fast approaching and many of us will be glad to see the back of 2022, COVID traffic lights and isolation periods.  As we start to look forward to Christmas festivities, you may be considering some sort of Christmas function, staff bonuses and employee or client gifts.  Find out what is, or is not a deductible expense.

If you own a farm house or property that has been used partially for business, are an accommodation or transport provider operating through an electronic marketplace, or a GST registered business, you need to be aware of the proposed GST changes.

It is not just new tax residents who need to be aware of the complex international tax laws.  All NZ tax residents (who are not otherwise exempted)  are subject to tax on their worldwide income. 

With the borders re-opened and more people now moving to and from New Zealand, it is important to have an understanding of NZ’s complex laws regarding taxing of overseas income. 

Most schools will have just appointed their new school trustees for the next three years.

New trustees face a steep learning curve as they get to know the job. Boards are responsible for ensuring that every student in their school has the opportunity to realise their full potential.    That in itself is an enormous task. 

However it doesn't stop there......