This special edition of Tax Watch summarises everything you need to know about Budget 2026.
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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.
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.
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Whether you want to communicate your organisation’s purpose and objectives, or to attract new sources of funding, your annual financial statements are a powerful tool for telling your story, but all too often the opportunity for making an impact is lost.
The slow pace of change in gender diversity at a leadership level indicates there needs to be a shift in NZ’s business culture.
Expatriates taking up employment in New Zealand will be subject to our comprehensive tax rules and work permit requirements. Liability to tax will be principally determined by the employee’s tax residence status and the source of the relevant income.
What might the 2018 Budget deliver on regional economic development, and how will it intersect with our largest city? In the first piece in a series analysing Budget 2018, Grant Thornton’s Murray Brewer casts his eye over the options and opportunities.
In this year’s report Women in Business: Whilst businesses globally have taken one step forward and one step back on women in leadership, New Zealand has taken two firm steps back.
The New Zealand Relationship Property Survey 2017 is based on the views of nearly 400 family law practitioners. It is one of the most comprehensive studies of its kind
There are a growing number of mature medical practice owners who should be thinking about how they will exit their businesses. Bringing in the next generation to take over a legacy often presents challenges that threaten a successful transition.
There is no doubt International Accounting Standards have contributed significantly to the globalisation of the business world, crucially providing reliable and comparable information to investors for decision-making purposes.
In this year’s report Women in Business: New perspectives on risk and reward, we look at the issue of risk and rewards and find that men and women see risk and opportunity in different ways, and that they act differently as a result. Research from the Grant Thornton International Business Report reveals that the global proportion of senior business roles held by women has hit a high of 25%.
The principles informing the valuation of professional practice interests have been relatively settled for some years. While this does not prevent differences in opinion regarding the value of a particular practice, it is helpful in ensuring the approach to valuation is (or should be) similar. This article explores some of the issues around their valuation.
The gender diversity issue has been on the business agenda for many years now, yet a third of businesses still have no women at a senior management level. Somewhere there is a disconnect.
Although the tax implications of relationship property settlements are rarely front-of-mind, they can have significant consequences. It is important any tax implications are properly considered and reflected in the agreement to achieve a fair settlement. This article discusses the general tax principles relating to the settlement of relationship property, including the potential effect of the new ‘bright line’ test for residential property recently introduced on 1 October 2015.
In New Zealand relationship property proceedings, forensic accountants and other expert witnesses are almost always appointed on behalf of one of the parties (a ‘party appointed expert’, or PAE). In comparison, where expert evidence is required in matrimonial cases in the United Kingdom and Australia, the parties normally jointly appoint a single expert (a ‘single joint expert’, or SJE).
With nearly 150,000 small to medium businesses operating in New Zealand, an ownership interest in a family business features in many relationship property settlements. The interest held in that business can represent a significant proportion of the relationship property, and in some cases it can make settlement proceedings considerably more complicated.
Submissions and comment letters to the government and various regulatory bodies
The Aged Residential Care Service Review launched on 8 September 2010 and is one of the most extensive reviews ever undertaken.