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Not for profit Big tax changes for charities and donee organisations
Inland Revenue has been reviewing tax rules applicable to charitable and donee organisations (charitable entities to which donations are eligible for a 33% tax rebate).
IFRS IFRS 3: Definition of a Business
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.
Insight Supplier expectations: Government procurement rules
From 1 October 2019, public sector agencies will leverage procurement to achieve economic, cultural, environmental and social outcomes.
Insight Delivering public value: Government procurement rule changes
The Government’s 4th edition of its procurement rules sets out the standards of best practice and expectations for how procurement will be leveraged to achieve broader outcomes. The procurement principles remain the same, but there’s are a few extra rules, a new Supplier Code of Conduct, some outdated rules have been removed and ‘public value’ has been signposted as the new overarching objective.
IFRS Insights into IFRS 16
Are you ready for IFRS 16? This series of insights will help you prepare.
Technical guides MBIE options paper about the conduct of financial institutions released
The Ministry of Business, Innovation and Employment (MBIE)recently released a paper for public consultation which includes various options for improving the conduct of financial institutions in New Zealand. The key focus of the paper is to ensure that conduct and culture in the financial sector is delivering good outcomes for all customers. Those wanting to make a submission will need to act quickly as submissions close on 7 June 2019.
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Talk to one of our experts

Partner and National Technical Director, Audit Mark Hucklesby

Auckland

+64 9 922 1381

National Director, Business Advisory Services and Tax Greg Thompson

Wellington

+64 4 495 3775

Partner, Financial Advisory Services Jay Shaw

Auckland

+64 9 922 1204

Partner, Business Advisory Services Dan Lowe

Auckland

+64 9 922 1201

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