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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.

This issue of Tax Watch covers the latest updates from IRD about GST, FBT, and a recent ruling that considered the legal status of a foreign trust and the implications for a NZ beneficiary.

This special edition of Tax Watch summarises everything you need to know about Budget 2026.

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.

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.