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Budget 2026 introduced a $100,000 annual cap on individual donation tax credits. This paper, authored by Grant Thornton, Moran Law and Forsyth Barr, explores the impact of these changes and the different ways of giving through trusts, companies and charitable foundations.

As ESG investment grows across Asia-Pacific, businesses face increasingly complex tax and transfer pricing implications. Alejandro Ces and Alex Yam produced an article for Tax Notes which explores the evolving regulatory landscape across 10 APAC jurisdictions, including New Zealand. It provides practical insights into allocating ESG-related costs, managing cross-border arrangements and ensuring transfer pricing approaches are appropriately documented.

This week’s edition of Tax Watch covers Inland Revenue guidance about AIP visa holders and non-resident software suppliers, changes to taxpayer rulings and employment reporting, a higher FBT prescribed interest rate, and the Government’s fuel tax decision. Plus, we explore what the new cap on donation tax credits means for taxpayers.

Surveying Not for Profit organisations in 2026 has been fascinating, giving us a snapshot of a vital aspect of the economy and one that has a positive impact on almost every New Zealander. We recently launched this year’s report at a series of events; this article covers the content presented by two of our Not for Profit advisors, Barry Baker and Jadene Windley.

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.

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.

This week’s update covers IRD guidance on payments made after an employee passes away, a Court of Appeal decision upholding an indemnity costs award to IRD, and private rulings on company amalgamations for both income tax and GST purposes.

A rare alert for the horticulture sector, an update about GST for directors and board members who are appointed by a personal services company, and more news about fraudulent activity detected by Inland Revenue.

Selling your business, attracting investors, planning for succession, or simply understanding what your business is worth are just some of the benefits gained through the business valuation process. Whether you’re a business owner, manager, or investor, this guide is designed to help you when a valuation might be needed and what to expect from the process.

Inland Revenue has issued a range of updates covering salary sacrifice arrangements, GST treatment of retirement scheme management services, bank cashback incentives, employee allowances and recent technical decisions. The updates also include a reminder about the tax risks of property disposals, a fraud prosecution involving more than $2 million in false claims, and consultation on several draft tax interpretations that could affect businesses and advisers.

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.

This week's issue of Tax Watch covers when a land disposal is subject to income tax, IRD’s latest round of automated messages for overdue payments, and an update to paid parental leave.

The Labour Party’s pre-election promise to establish a three-month mandatory repayment period for existing and future retirement village contracts clearly demonstrates the industry’s complex business model continues to be misunderstood entirely.

This week's Tax Watch covers recent information releases from Inland Revenue and updates to the Consumers Price Index.

Find out about the 2026 square metre rate for home office calculations, Inland Revenue's new ways to address tax debt, and upcoming changes to how taxpayer ruling applications are submitted.

The updated kilometre rates for the 2025-2026 income year have been released by Inland Revenue, and a new double tax agreement between New Zealand and the UK was signed on 1 June 2026.