What happens when demand keeps rising for Not for Profit organisations, but funding doesn’t? Our 2026 NFP sector report reveals the reality facing organisations across Aotearoa including growing community need, governance pressures, and increasing cyber risks. This year’s research provides insights about how these challenges can be addressed to ensure the sector can continue supporting our communities. We’ve invested in this research for over two decades to shine a perpetual light on what it’s like to operate a charitable organisation in the face of ongoing uncertainty. It reinforces our deep conviction the work NFPs do is critical to New Zealand and we hope it sparks meaningful conversations about the sector.
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Murray Brewer says the Election 2026 tax debate is shaping up to be one of the most significant in decades. From capital gains and wealth taxes to land taxes, KiwiSaver reforms and compliance simplification, the competing visions from National, Labour, the Greens, Te Pāti Māori and TOP reveal starkly different futures. But Murray says the real story isn't just policy, it's coalition negotiations. Read his article to discover which tax proposals are most likely to survive and what they could mean for businesses, investors and households.
Earlier this year, Inland Revenue released a consultation paper about the tax treatment of software expenditure. If your business continues to invest in SaaS and other cloud platforms, potential reforms aimed at simplifying the rules and reducing compliance costs could be on the way. Tax Partner, Sam O’Connor explains why the treatment of software is under review and the practical steps your business can take now to stay ahead of any changes that might be on the horizon.
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If you think the rental crisis doesn’t affect you, you’re wrong. Maybe you think you’re not affected because you own your own house, and you’re not a landlord. Wrong. New Zealand’s rental crisis isn’t only causing homelessness and poverty, it’s dragging down wages, stifling innovation and suppressing productivity for the whole country.
In a bid to ease New Zealand’s housing crisis, the Government has introduced new legislation that will impact current owners of residential investment property and new purchases made on or after 27 March 2021.
The number of women holding senior leadership positions in mid-market businesses globally has hit 31% despite the COVID-19 pandemic affecting economies around the world, according to Grant Thornton’s annual Women in Business report.
New Zealand needs more houses. Yet despite the simplicity of that goal, it's been impossible to keep up with demand. This problem has persisted through both National and Labour Governments – several of each. As much as we might tinker around with the demand side of the equation, putting LVR restrictions up and down and tweaking interest rates, the gravity of the problem clearly lies with the supply side and our mindsets.
A major change has been made to how NFPs can claim GST credits on their assets.
As the nation forges a brave new world in the midst of a global crisis, this year’s Budget announcement will remain among the most significant ever delivered in New Zealand’s history.
Last year this Government delivered its first fiscal plan – the Wellbeing Budget. Fire up the money cannon, because 2020 is going to be the year of the Recovery Budget.
The COVID-19 tax measures should help businesses when they are hurting now. So why not allow businesses to carry their losses back instead of forward?
Natural disasters, pandemics and other black swan events cause significant stress or distress for many businesses. Each organisation will face a different set of circumstances – however cash management should be a the centre of everything a business does to navigate this unprecedented event, regardless of the challenges it’s experiencing.
Women are winning more leadership roles – but progress is patchy and the Asia Pacific region is lagging behind the rest.
Over the last 12 months, our women in business research has drilled down into the gender diversity stats of mid-market organisations around the world, looking at how the numbers are changing, and most importantly, what businesses are doing to make them change.
Third Report on Taratahi Agricultural Training Centre (Wairarapa) Trust Board (in Liquidation) dated 3 March 2020.
International Valuation Standards (IVS) 2019 have been updated and include a new chapter, 'IVS 220 Non-Financial Liabilities' as part of the intangible asset standards. Non-financial liabilities require a non-cash performance obligation to provide goods or services, including deferred revenue obligations, warranties, environmental liabilities and loyalty program liabilities. IVS 2019 is available to IVSC subscribers here .
The New Zealand Relationship Property Survey 2019 is based on the views of over 250 family law practitioners. It is one of the most comprehensive studies of its kind.
In October 2018, the IASB issued ‘Definition of a Business’ making amendments to IFRS 3 ‘Business Combinations’. The amendments are a response to feedback received from the post-implementation review of IFRS 3 (‘the Standard’). They clarify the definition of a business, with the aim of helping entities to determine whether a transaction should be accounted for as an asset acquisition or a business combination.
Despite dominating the political agenda for much of the year, tax was barely mentioned in the budget. That doesn’t mean the work there is over, writes Greg Thompson of Grant Thornton New Zealand.