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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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.