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This special edition of Tax Watch summarises everything you need to know about Budget 2026.

Budget 2026 could be a turning point for New Zealand’s construction sector — but only if it delivers certainty, not just stimulus. Our Property and Construction Services Leader, Dan Lowe says the constant message he’s hearing from the market is a reliable infrastructure pipeline, faster consenting, and fairer procurement settings are critical to restoring confidence, supporting investment, and helping construction businesses plan for long-term growth.

Residential aged care throughout New Zealand remains under pressure, but simply injecting more government funding may not solve the problem. Pam Newlove, our Retirement Villages and Aged Care Services Lead says Budget 2026 is the perfect opportunity to lay the groundwork for a major overhaul of the current system. She explores how refundable accommodation bonds could unlock investment, fund new facilities, reduce pressure on hospitals, and create a more sustainable future for aged care providers, residents and families across the country.

For civil construction businesses, margins and machinery only tell part of the story about their value. In this article, Louisa Meredith and Matt Thomson cover the operational, governance and financial factors that can make your business more resilient, more profitable and ultimately more attractive to acquirers long before any sale is on the table:

New Zealand’s food sector has avoided major supply chain disruption so far this year, but rising fuel, freight, insurance and input costs are continuing to squeeze margins and cashflow across manufacturing, wholesale and retail. Joel Gauntlett says these are no longer temporary economic conditions; they are now part of normal trading. He reveals what the more resilient businesses are focusing on to cope with this perpetual volatility.

This issue covers updated GST guidance on directors’ and board members' fees, OECD Pillar Two implementation developments and more.

If the margins in your construction business are already razor thin, rising fuel and material costs could push profitability even closer to the edge. Matt Hannah explains why accurate job costing, real-time financial visibility, and stronger systems have never been more important for construction businesses. He covers where risk is building across the sector, how poor costing can quietly erode profits, and the practical steps you can take to protect your cashflow, improve decision making, and strengthen your business for the years ahead.

Owning a mortgage-free home has traditionally been the optimal situation for the Kiwi retiree. But for many people, that’s not an option as an increasing number of New Zealanders are approaching retirement as renters. Dan Lowe, property and construction services leader at Grant Thornton New Zealand looks at how build to rent developments could support our elderly population.

The 14 May issue of Tax Watch covers several key Inland Revenue developments, including the Long-term Insights Briefing on future tax system pressures, updates to FIF rules and Australian share exemptions, and consultations on expanded information sharing.

Discover how to increase your chances of achieving a successful business sale.

This issue of Tax Watch covers the tax implications for businesses that provide sponsorship, a compliance reminder about crypto assets, and the latest submission to Inland Revenue's 'Questions we've been asked' publication.

Two questions are on the horizon for New Zealand’s public benefit entities (PBEs). First, is your organisation ready for two new accounting standards: PBE IPSAS 47 and 48? The second big question is whether you have a clear, well-communicated strategy when it comes to your reserves.

In this week’s edition of Tax Watch you’ll find updates about guidance for transfer pricing documentation, a technical decision on staged land subdivision and financial arrangement rules and a GST consultation about the reduced value rule for long-term stays in commercial dwellings.

The 16 April 2026 issue of Tax Watch which covers Pillar Two registrations, changes to fringe benefit tax under the recently enacted Taxation (Annual Rates) Bill, an extension of the tax pooling regime being piloted by Inland Revenue, and consultations currently open for comment.

To meet your tax compliance requirements for the financial year end 2025, you need to complete an information questionnaire and send it back to us along with any required documentation. You can return your form using one of two methods - print and post or email.

The 1 April 2026 edition of Tax Watch includes updates about relief for rising fuel costs, tax changes made to boost infrastructure investment in New Zealand, guidance for the GST treatment of PSPs and BNPL entities, amendments to the common reporting standard and more ...