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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With rising costs, staff shortages and ageing facilities, pressure on New Zealand’s aged care operators keeps mounting. For some, consolidation could be the key to survival – and for others, now may be the ideal time to sell. Strategic mergers and acquisitions can strengthen the sector and ensure quality care for our growing elderly population.
How can you illustrate IFRS 18 in your financial statements? We have prepared Appendix E to the Example Financial Statements - IFRS 18 ‘Presentation and Disclosure in Financial Statements’ to help guide you along the way.
New Zealand’s Holidays Act 2003 is finally getting a long-awaited overhaul. In this article we provide expert insight into what's changing for employers and their employees, and five key tips to help businesses with the upcoming transition.
When it comes to sport, New Zealand tends to punch above its weight on the world stage. But, what’s our win rate on infrastructure projects? Infrastructure is the backbone of our entire economy, yet we underperform on delivering and maintaining our most essential facilities and systems.
The civil construction industry has been hammered over the past two years. How can business owners escape this trap?
Organisations face growing disruption, complex systems and evolving risks when it comes to managing technology. Here’s how to approach your pathway to resilience.
Discover the impact of NZ IFRS 18 on your organisation and insights about what this could mean for your business.
A new reporting standard, NZ IFRS 18, kicks in from 1 January 2027. Nothing to worry about right now, you might think. But if you wait until 2027 to think about NZ IFRS 18, you might find yourself in a panic.
Considering buying a commercial property in the next two years? By getting your ducks in a row early, you could save yourself hundreds of thousands of dollars. That was the message from the experts who spoke at a recent panel event, hosted by ANZ in Christchurch.
It’s been a long-held misconception that retirement village operators in New Zealand rake in excess profits—at least on paper. But a closer look reveals a different story.
New regulations are changing how some incorporated societies report their finances. The Incorporated Societies Act 2022 replaces the 1908 Act, marking the first major overhaul in more than 100 years.
The rules around calculating a company’s taxable income are well established. But what if you’re a mutual association – a resident’s association, membership organisation or industry group (among others)?
The broader implications of tariffs for New Zealand and Australian multinational businesses exporting to the US are significant. This environment is incredibly dynamic as more tariffs and retaliatory measures are released almost daily.
Without a dedicated CFO or finance team, how does a New Zealand business manage day-to-day accounting, stay compliant, identify opportunities for growth and mitigate risks? The answer for many is virtual CFO (vCFO) services.
Although retirement villages can be profitable, this study has revealed it can take more than 20 years before an owner of an average village fully recovers their investment. It explores the commonly held belief about the retirement village business model disproportionately benefiting operators financially. The path to profitability: Separating fact from fiction in New Zealand’s retirement village sector, is based on a discounted cashflow financial model of two retirement villages that represent a cross section of the sector: Rural villas in Canterbury and urban apartments in Auckland. It covers a 25-year period comprising the key stages of a retirement village development from sourcing land and construction, to project completion and revenue generation. It then takes into account the sector-specific sensitivities that impact a village’s profitability, some of which include occupancy lags, ORA (occupation right agreement) sale prices and construction costs.
Our tax and industry experts have cut through the noise to focus on the most significant announcements in Budget 2025, and reveal what they mean for your business.
