<?xml version="1.0" encoding="UTF-8" ?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"  xmlns:xhtml="http://www.w3.org/2002/08/xhtml/xhtml1-strict.xsd"><url> <loc>https://www.grantthornton.co.nz</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/design-and-innovation/services-infographic-chart/</loc> <lastmod>2017-10-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/design-and-innovation/services-infographic-chart/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/ebert-creditors-vote-to-change-liquidators--grant-thornton-new-zealand/</loc> <lastmod>2018-11-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/ebert-creditors-vote-to-change-liquidators--grant-thornton-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/nz-economic-uncertainty-soars-business-optimism-dips-international-business-report/</loc> <lastmod>2019-01-22</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/nz-economic-uncertainty-soars-business-optimism-dips-international-business-report/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/lack-of-investment-biggest-threat-to-global-economy-nz-ahead-of-the-curve/</loc> <lastmod>2018-08-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/lack-of-investment-biggest-threat-to-global-economy-nz-ahead-of-the-curve/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/nz-relationship-property-report-highlights-industry-and-social-issues/</loc> <lastmod>2017-11-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/nz-relationship-property-report-highlights-industry-and-social-issues/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/NZ-business-outlook-positive-amid-weakened-global-profitability-expectations/</loc> <lastmod>2017-11-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/NZ-business-outlook-positive-amid-weakened-global-profitability-expectations/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/grant-thornton-celebrates-key-milestones-as-global-ceo-peter-bodin-takes-office-and-global-revenues-pass-usd5-billion-as-network-grows-to-50000-people/</loc> <lastmod>2018-01-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/grant-thornton-celebrates-key-milestones-as-global-ceo-peter-bodin-takes-office-and-global-revenues-pass-usd5-billion-as-network-grows-to-50000-people/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/robotic-process-automation-rpa/</loc> <lastmod>2018-08-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/robotic-process-automation-rpa/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/education-provider-in-interim-liquidation--grant-thornton-new-zealand/</loc> <lastmod>2018-12-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/education-provider-in-interim-liquidation--grant-thornton-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/research-and-development-tax-incentives/</loc> <lastmod>2019-02-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/research-and-development-tax-incentives/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/deal-or-no-deal-nz-businesses-need-to-anticipate-brexit-impact-now-regardless-of-outcomes/</loc> <lastmod>2019-03-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/deal-or-no-deal-nz-businesses-need-to-anticipate-brexit-impact-now-regardless-of-outcomes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/asg/</loc> <lastmod>2019-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/asg/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/strategic-investment-drives-strong-growth-for-grant-thornton/</loc> <lastmod>2019-01-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/strategic-investment-drives-strong-growth-for-grant-thornton/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/grant-thornton-new-zealand-announces-new-senior-appointments/</loc> <lastmod>2019-01-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/grant-thornton-new-zealand-announces-new-senior-appointments/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/trading-with-the-us-is-now-more-taxing-for-nz-businesses/</loc> <lastmod>2019-04-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/trading-with-the-us-is-now-more-taxing-for-nz-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/nz-land-prices-still-the-elephant-in-the-room-for-construction-sector2/</loc> <lastmod>2019-04-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/nz-land-prices-still-the-elephant-in-the-room-for-construction-sector2/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/cryptopia-limited-appoints-grant-thornton-as-liquidators/</loc> <lastmod>2019-05-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/cryptopia-limited-appoints-grant-thornton-as-liquidators/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/business-optimism-across-asia-pacific-continues-to-decline/</loc> <lastmod>2019-06-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/business-optimism-across-asia-pacific-continues-to-decline/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/first-liquidators-report-on-cryptopia-released-today/</loc> <lastmod>2019-05-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/first-liquidators-report-on-cryptopia-released-today/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/recession-indicators--adding-up/</loc> <lastmod>2019-08-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/recession-indicators--adding-up/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/more-focus-on-mid-sized-businesses-critical-for-new-zealands-economic-growth/</loc> <lastmod>2019-09-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/more-focus-on-mid-sized-businesses-critical-for-new-zealands-economic-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/new-national-managing-partner-appointed-for-grant-thornton-new-zealand/</loc> <lastmod>2017-06-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/new-national-managing-partner-appointed-for-grant-thornton-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/invest-in-the-regions-to-save-auckland-from-itself/</loc> <lastmod>2018-07-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/invest-in-the-regions-to-save-auckland-from-itself/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/governments-health-budget-must-look-to-the-future-of-care/</loc> <lastmod>2018-07-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/governments-health-budget-must-look-to-the-future-of-care/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/how-budget-18-could-skirt-the-no-new-taxes-promise/</loc> <lastmod>2018-07-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/how-budget-18-could-skirt-the-no-new-taxes-promise/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/budget-18-is-stuck-in-the-present.-we-need-investment-in-innovation-for-the-future/</loc> <lastmod>2018-07-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/budget-18-is-stuck-in-the-present.-we-need-investment-in-innovation-for-the-future/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/budget-2018-is-a-camel-a-horse-designed-by-committee/</loc> <lastmod>2018-07-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/budget-2018-is-a-camel-a-horse-designed-by-committee/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/anxiety-over-available-workforce-threatens-nz-business-optimism/</loc> <lastmod>2018-07-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/anxiety-over-available-workforce-threatens-nz-business-optimism/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/word-of-warning-for-nz-businesses-amid-rise-in-international-optimism-global-survey/</loc> <lastmod>2018-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/word-of-warning-for-nz-businesses-amid-rise-in-international-optimism-global-survey/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/proportion-of-women-in-nz-senior-leadership-roles-has-hit-rock-bottom/</loc> <lastmod>2018-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/proportion-of-women-in-nz-senior-leadership-roles-has-hit-rock-bottom/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/nz-export-expectations-highest-recorded-in-six-years/</loc> <lastmod>2016-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/nz-export-expectations-highest-recorded-in-six-years/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/global-business-survey-finds-split-in-optimism-across-asia-pacific-heading-into-2017/</loc> <lastmod>2017-02-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/global-business-survey-finds-split-in-optimism-across-asia-pacific-heading-into-2017/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/partner-appointment/</loc> <lastmod>2017-02-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/partner-appointment/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/Students/graduate-applications/</loc> <lastmod>2017-02-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/Students/graduate-applications/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/number-and-diversity-of-cyber-attacks-on-the-rise/</loc> <lastmod>2017-03-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/number-and-diversity-of-cyber-attacks-on-the-rise/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/global-survey-finds-little-impact-on-business-from-oecd-beps-tax-plan/</loc> <lastmod>2016-11-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/global-survey-finds-little-impact-on-business-from-oecd-beps-tax-plan/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/jay-shaw-appointed-to-ivsc-business-valuation-board/</loc> <lastmod>2016-11-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/jay-shaw-appointed-to-ivsc-business-valuation-board/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/number-of-nz-senior-business-roles-held-by-women-growing-at-a-glacial-pace/</loc> <lastmod>2017-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/number-of-nz-senior-business-roles-held-by-women-growing-at-a-glacial-pace/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/grant-thornton-new-zealand-grows-its-christchurch-presence/</loc> <lastmod>2017-05-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/grant-thornton-new-zealand-grows-its-christchurch-presence/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/experienced-hires1/vacancies2/</loc> <lastmod>2016-10-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/experienced-hires1/vacancies2/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/pci-dss/</loc> <lastmod>2016-09-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/pci-dss/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/international-tax/</loc> <lastmod>2016-09-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/international-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/Students/graduate-programme/</loc> <lastmod>2016-08-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/Students/graduate-programme/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/Students/graduate-profiles/</loc> <lastmod>2016-08-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/Students/graduate-profiles/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/Students/Graduate-FAQs/</loc> <lastmod>2016-08-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/Students/Graduate-FAQs/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/reduced-disclosure-regime-presents-challenges-for-nz-organisations/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/reduced-disclosure-regime-presents-challenges-for-nz-organisations/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/the-health-and-safety-at-work-act-2015-and-the-tender-process--risky-business/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/the-health-and-safety-at-work-act-2015-and-the-tender-process--risky-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/nz-companies-are-not-leveraging-risk-management/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/nz-companies-are-not-leveraging-risk-management/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/nz-business-optimism-on-the-up-and-up-global-survey/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/nz-business-optimism-on-the-up-and-up-global-survey/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/global-survey-finds-women-make-up-less-than-a-quarter-of-apac-business-leaders/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/global-survey-finds-women-make-up-less-than-a-quarter-of-apac-business-leaders/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/the-secrecy-of-your-tax-information/</loc> <lastmod>2016-08-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/the-secrecy-of-your-tax-information/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/christchurch-progress-on-shaky-ground/</loc> <lastmod>2016-08-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/christchurch-progress-on-shaky-ground/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/global-survey-finds-split-in-export-outlook-across-asia-pacific/</loc> <lastmod>2016-08-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/global-survey-finds-split-in-export-outlook-across-asia-pacific/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/partner-appointment-andrew-castleman-grant-thornton-new-zealand/</loc> <lastmod>2016-08-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/partner-appointment-andrew-castleman-grant-thornton-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/board-directors-put-ceos-in-the-innovation-drivers-seat/</loc> <lastmod>2016-08-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/board-directors-put-ceos-in-the-innovation-drivers-seat/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/nz-companies-are-not-leveraging-risk-management2/</loc> <lastmod>2016-08-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/nz-companies-are-not-leveraging-risk-management2/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/nfps-funding-concerns-increase-report/</loc> <lastmod>2016-08-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/nfps-funding-concerns-increase-report/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/over-a-third-of-nfps-dont-have-a-risk-management-plan-in-place-report/</loc> <lastmod>2016-08-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/over-a-third-of-nfps-dont-have-a-risk-management-plan-in-place-report/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/b16-balacing-act-multinationals/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/b16-balacing-act-multinationals/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-are-the-winds-of-change-upon-us/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-are-the-winds-of-change-upon-us/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-time-to-get-tough-on-student-loans/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-time-to-get-tough-on-student-loans/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-time-to-iron-out-the-wrinkles-in-aged-care/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-time-to-iron-out-the-wrinkles-in-aged-care/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-will-ppp-opportunities-go-begging/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-will-ppp-opportunities-go-begging/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-no-sweet-taxes-this-year/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-no-sweet-taxes-this-year/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-free-education-comes-at-a-cost/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-free-education-comes-at-a-cost/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-inequality-is-about-more-than-income/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-inequality-is-about-more-than-income/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/nest-egg-tax-budget-2016---change-taxing-of-super-schemes/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/nest-egg-tax-budget-2016---change-taxing-of-super-schemes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-increase-housing-supply-not-taxes/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-increase-housing-supply-not-taxes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-can-money-buy-innovation/</loc> <lastmod>2016-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-can-money-buy-innovation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-cyber-security-move-needs-follow-up/</loc> <lastmod>2016-09-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/budget-2016-cyber-security-move-needs-follow-up/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/online-gst-an-old-tax-on-new-services/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/online-gst-an-old-tax-on-new-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/cyber-attacks-cost-global-business-over-$300bn-a-year/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/cyber-attacks-cost-global-business-over-$300bn-a-year/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-new-zealand-appointed-as-provider-on-new-government-consultancy-panel/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-new-zealand-appointed-as-provider-on-new-government-consultancy-panel/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/partner-appointment/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/partner-appointment/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/nz-well-placed-to-attract-overseas-investment/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/nz-well-placed-to-attract-overseas-investment/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/low-investment-in-rd-and-technology-holding-back-nz-business/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/low-investment-in-rd-and-technology-holding-back-nz-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/nzs-aging-population-putting-pressure-on-productivity/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/nzs-aging-population-putting-pressure-on-productivity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-launches-new-innovation-service-to-help-fuel-nz-business-growth/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-launches-new-innovation-service-to-help-fuel-nz-business-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/rwc-absenteeism-time-for-employers-to-put-a-game-plan-in-place/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/rwc-absenteeism-time-for-employers-to-put-a-game-plan-in-place/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/nz-boardrooms-fail-to-keep-pace-with-digital-economy/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/nz-boardrooms-fail-to-keep-pace-with-digital-economy/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/nz-economy-why-view-a-half-full-glass-as-half-empty/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/nz-economy-why-view-a-half-full-glass-as-half-empty/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/not-all-doom-and-gloom-on-the-job-front-as-businesses-embrace-automation/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/not-all-doom-and-gloom-on-the-job-front-as-businesses-embrace-automation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-named-one-of-the-50-worlds-most-attractive-global-employers/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-named-one-of-the-50-worlds-most-attractive-global-employers/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/cost-not-a-key-priority-in-outsourcing-professional-services/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/cost-not-a-key-priority-in-outsourcing-professional-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-the-ageing-productivity-conundrum/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-the-ageing-productivity-conundrum/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-under-the-tax-microscope/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-under-the-tax-microscope/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-child-poverty--how-can-it-be-in-a-land-of-milk-and-honey/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-child-poverty--how-can-it-be-in-a-land-of-milk-and-honey/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/nebudget-2015-student-loans--does-the-government-dare-to-act/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/nebudget-2015-student-loans--does-the-government-dare-to-act/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-a-level-playing-field-for-capital-gains/</loc> <lastmod>2016-03-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-a-level-playing-field-for-capital-gains/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-are-we-finally-moving-tax-into-the-21st-century/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-are-we-finally-moving-tax-into-the-21st-century/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-time-for-honesty-in-health/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-time-for-honesty-in-health/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-its-time-to-close-the-productivity-gap/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-its-time-to-close-the-productivity-gap/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-auckland-housing---a-little-less-conversation-a-little-more-action/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-auckland-housing---a-little-less-conversation-a-little-more-action/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-its-time-to-end-our-love-affair-with-the-petrol-engine/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-its-time-to-end-our-love-affair-with-the-petrol-engine/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-is-kiwi-ingenuity-in-danger-of-becoming-a-distant-memory/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-is-kiwi-ingenuity-in-danger-of-becoming-a-distant-memory/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-issues-global-guide-to-business-relocation/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/grant-thornton-issues-global-guide-to-business-relocation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-gst-rethink-needed-for-digital-evolution/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-gst-rethink-needed-for-digital-evolution/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-rock-star-economy-approaching-twilight-zone--time-for-action/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-rock-star-economy-approaching-twilight-zone--time-for-action/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-a-word-of-warning-over-the-latest-regional-gdp-growth-figures/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-a-word-of-warning-over-the-latest-regional-gdp-growth-figures/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-great-expectations/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/budget-2015-great-expectations/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/dramatic-fall-in-women-around-nz-board-tables/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/dramatic-fall-in-women-around-nz-board-tables/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/importance-of-india-highlighted-by-trade-talks-and-soaring-business-confidence/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/importance-of-india-highlighted-by-trade-talks-and-soaring-business-confidence/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/good-deals-harder-to-find-in-todays-private-equity-market/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/good-deals-harder-to-find-in-todays-private-equity-market/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/investment-in-rd-continues-to-slip/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/investment-in-rd-continues-to-slip/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/trading-partners-confidence-good-news-for-nz/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/trading-partners-confidence-good-news-for-nz/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/nz-business-culture-to-blame-for-flatline-productivity/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/nz-business-culture-to-blame-for-flatline-productivity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/free-trade-agreement-a-priority-as-nz-joins-un-security-council/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/free-trade-agreement-a-priority-as-nz-joins-un-security-council/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-named-employer-of-the-year-by-international-accounting-bulletin/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-named-employer-of-the-year-by-international-accounting-bulletin/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/new-zealands-tax-system-second-most-competitive-in-the-world/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/new-zealands-tax-system-second-most-competitive-in-the-world/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/take-off-the-blinkers-grant-thorntons-latest-global-business-report/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/take-off-the-blinkers-grant-thorntons-latest-global-business-report/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-people-in-127-countries-take-part-in-crowdsourcing-event-to-inform-global-strategy/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-people-in-127-countries-take-part-in-crowdsourcing-event-to-inform-global-strategy/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/road-block-for-economic-and-social-recovery-in-northland/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/road-block-for-economic-and-social-recovery-in-northland/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/has-household-income-inequality-really-changed-in-the-last-20-years/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/has-household-income-inequality-really-changed-in-the-last-20-years/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/smes-give-vote-of-confidence-to-nz-tax-system/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/smes-give-vote-of-confidence-to-nz-tax-system/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/nz-businesses-behind-in-reporting-on-sustainability-and-good-works/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/nz-businesses-behind-in-reporting-on-sustainability-and-good-works/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/government-move-on-compliance-leaving-many-businesses-exposed/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/government-move-on-compliance-leaving-many-businesses-exposed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/construction-companies-need-not-end-in-tears/</loc> <lastmod>2016-03-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/construction-companies-need-not-end-in-tears/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/why-strategy-and-measuring-social-media-are-co-dependent/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/why-strategy-and-measuring-social-media-are-co-dependent/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/transformation-in-grant-thornton-new-zealands-transformation-team/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/transformation-in-grant-thornton-new-zealands-transformation-team/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/global-survey-finds-businesses-sceptical-about-likely-success-of-intergovernmental-action-on-tax/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/global-survey-finds-businesses-sceptical-about-likely-success-of-intergovernmental-action-on-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/new-zealand-smes-want-longer-term-fewer-politicians/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/new-zealand-smes-want-longer-term-fewer-politicians/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/nfps-must-incorporate-social-media-strategy-at-board-level-to-succeed/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/nfps-must-incorporate-social-media-strategy-at-board-level-to-succeed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/what-gets-measured-gets-managed-how-financial-reporting-can-help-run-your-business/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/what-gets-measured-gets-managed-how-financial-reporting-can-help-run-your-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/election-jitters-start-to-impact-nz-business-confidence-australia-closes-gap/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/election-jitters-start-to-impact-nz-business-confidence-australia-closes-gap/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/asian-leaders-value-creativity-and-intuition-more-than-new-zealand-leaders/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/asian-leaders-value-creativity-and-intuition-more-than-new-zealand-leaders/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/brazilian-world-cup--deja-vu-new-zealand-2011/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/brazilian-world-cup--deja-vu-new-zealand-2011/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-and-libertine-pictures-to-offer-new-zealand-screen-production-grant-advisory-service/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-and-libertine-pictures-to-offer-new-zealand-screen-production-grant-advisory-service/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-a-tale-of-two-cities/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-a-tale-of-two-cities/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-harvesting-the-rewards/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-harvesting-the-rewards/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-the-judicious-use-of-the-scalpel/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-the-judicious-use-of-the-scalpel/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-lurking-in-the-shadows---the-need-to-closely-monitor-business-compliance-costs/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-lurking-in-the-shadows---the-need-to-closely-monitor-business-compliance-costs/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-marketing-the-taxation-of-capital/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-marketing-the-taxation-of-capital/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-patience-for-christchurch-provisions/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-patience-for-christchurch-provisions/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/nz-business-comfortable-with-outsourcing-compared-with-overseas/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/nz-business-comfortable-with-outsourcing-compared-with-overseas/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-sticking-plaster-approach-wont-cure-issues-in-health-sector/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-sticking-plaster-approach-wont-cure-issues-in-health-sector/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/south-island-bosses-more-generous/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/south-island-bosses-more-generous/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/gap-between-nz-and-australia-business-confidence-continues-to-widen--88-to-36/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/gap-between-nz-and-australia-business-confidence-continues-to-widen--88-to-36/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-solving-the-housing-shortage-equation/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-solving-the-housing-shortage-equation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-will-there-be-an-aged-care-facility-available-when-you-need-it/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-will-there-be-an-aged-care-facility-available-when-you-need-it/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/scope-for-greater-use-of-business-coaches-in-new-zealand/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/scope-for-greater-use-of-business-coaches-in-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-ultrafast-broadband--but-we-need-more-to-realise-its-potential/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-ultrafast-broadband--but-we-need-more-to-realise-its-potential/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-$600m-per-year--are-interest-free-student-loans-value-for-money/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-$600m-per-year--are-interest-free-student-loans-value-for-money/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-time-for-greater-ppp-investment-in-education-sector/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-time-for-greater-ppp-investment-in-education-sector/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-tax-changes-to-address-bracket-creep/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-tax-changes-to-address-bracket-creep/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/more-under-new-management-signs-in-new-zealand-over-the-next-two-years/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/more-under-new-management-signs-in-new-zealand-over-the-next-two-years/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/european-audit-market-reforms-should-filter-through-to-new-zealand/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/european-audit-market-reforms-should-filter-through-to-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-an-unpleasant-dose-of-beps-to-solve-our-taxation-woes/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-an-unpleasant-dose-of-beps-to-solve-our-taxation-woes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-changes-to-bring-paid-parental-leave-up-to-scratch/</loc> <lastmod>2016-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-changes-to-bring-paid-parental-leave-up-to-scratch/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-will-the-asset-sale-shortfall-need-topping-up/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-will-the-asset-sale-shortfall-need-topping-up/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-export-education-investment-is-mission-critical-for-smes/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-export-education-investment-is-mission-critical-for-smes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-new-education-roles---enough-to-inspire-pupils-and-raise-achievement/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-new-education-roles---enough-to-inspire-pupils-and-raise-achievement/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-named-best-managed-international-firm/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/grant-thornton-named-best-managed-international-firm/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/exporters-need-transfer-pricing-clarity/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/exporters-need-transfer-pricing-clarity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-the-customs-gst-debate--a-change-is-needed/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-the-customs-gst-debate--a-change-is-needed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/energy-costs-sit-low-on-the-radar-of-nz-businesses/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/energy-costs-sit-low-on-the-radar-of-nz-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-budget-assistance-could-help-target-$3.6-billion-energy-wastage/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-budget-assistance-could-help-target-$3.6-billion-energy-wastage/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/student-loan-bill-passed-last-night--new-warrant-powers-to-prosecute-overseas-borrowers-at-the-border.-good-reason-for-expats-to-be-proactive/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/student-loan-bill-passed-last-night--new-warrant-powers-to-prosecute-overseas-borrowers-at-the-border.-good-reason-for-expats-to-be-proactive/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/glass-ceiling-gets-thicker-for-nz-business-women/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/glass-ceiling-gets-thicker-for-nz-business-women/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-a-need-to-focus-on-the-bullseye/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/budget-2014-a-need-to-focus-on-the-bullseye/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/new-zealand-business-owners-look-inwards-for-successors/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/new-zealand-business-owners-look-inwards-for-successors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/aorangi-securities-investors-payments-reach-92-cents-in-dollar/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/aorangi-securities-investors-payments-reach-92-cents-in-dollar/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/rd-incentives-looming-as-election-issue/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/rd-incentives-looming-as-election-issue/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/nz-business-optimism-soars-to-74---fifth-in-the-world-and-against-global-trends/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/nz-business-optimism-soars-to-74---fifth-in-the-world-and-against-global-trends/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/audit/audit-methodology/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/audit/audit-methodology/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/audit/audit-technology/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/audit/audit-technology/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/audit/financial-reporting-advisory/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/audit/financial-reporting-advisory/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/employment-tax/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/employment-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/gst/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/gst/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/tax-compliance/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/tax-compliance/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/restructuring-and-turnaround/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/restructuring-and-turnaround/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/corporate-insolvency/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/corporate-insolvency/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/complex-and-international-services/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/complex-and-international-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/capital-markets/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/capital-markets/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/mergers-and-acquisitions/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/mergers-and-acquisitions/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/transaction-advisory/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/transaction-advisory/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/debt-advisory/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/debt-advisory/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/raising-finance/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/raising-finance/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/businessvaluations/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/businessvaluations/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/relationship-property-services/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/relationship-property-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/expert-witness/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/expert-witness/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/financial-models/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/financial-models/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/independent-business-review/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/independent-business-review/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/forensic-and-investigation-services/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/forensic-and-investigation-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/it-forensics/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/it-forensics/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/internal-audit/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/internal-audit/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/risk-management/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/risk-management/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/it-privacy-and-security/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/it-privacy-and-security/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/it-advisory/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/it-advisory/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/project-assurance/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/project-assurance/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/procurement-supply-chain/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/procurement-supply-chain/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/process-improvement/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/process-improvement/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/business-architecture/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/business-architecture/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/design-and-innovation/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/design-and-innovation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/corporate-tax/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/corporate-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/global-mobility-services/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/global-mobility-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/transfer-pricing/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/transfer-pricing/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/grant-thornton-report-sees-brighter-outlook-for-2012/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/grant-thornton-report-sees-brighter-outlook-for-2012/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/revenue-recognition-changes-are-being-ignored/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/revenue-recognition-changes-are-being-ignored/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nzers-decline-holidays-to-support-their-businesses/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nzers-decline-holidays-to-support-their-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/public-sector-efficiency/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/public-sector-efficiency/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/once-in-a-generation-financial-reporting-changes---small-and-medium-sized-franchises-take-heed/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/once-in-a-generation-financial-reporting-changes---small-and-medium-sized-franchises-take-heed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/the-situation-in-europe--what-should-new-zealand-business-owners-be-doing/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/the-situation-in-europe--what-should-new-zealand-business-owners-be-doing/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/new-zealand-women-in-management-dropping/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/new-zealand-women-in-management-dropping/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/grant-thornton-new-zealand-buys-management-toolbox-ltd/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/grant-thornton-new-zealand-buys-management-toolbox-ltd/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/widespread-change-needed-to-achieve-public-sector-efficiency/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/widespread-change-needed-to-achieve-public-sector-efficiency/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/new-zealand-businesses-unaware-of-impending-lease-changes/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/new-zealand-businesses-unaware-of-impending-lease-changes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/tax-changes-will-hurt-super-payments-more-compliance-issues-for-employers/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/tax-changes-will-hurt-super-payments-more-compliance-issues-for-employers/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/declining-profit-margins-reflect-tough-times/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/declining-profit-margins-reflect-tough-times/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/$9-million-first-pay-out-to-hmf-investors/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/$9-million-first-pay-out-to-hmf-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/aorangi-securities-statutory-managers-seek-court-direction-to-determine-ownership-of-assets/</loc> <lastmod>2016-03-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/aorangi-securities-statutory-managers-seek-court-direction-to-determine-ownership-of-assets/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/do-optimism-figures-herald-true-or-false-dawn/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/do-optimism-figures-herald-true-or-false-dawn/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/changes-to-kiwisaver-are-there-more-to-come/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/changes-to-kiwisaver-are-there-more-to-come/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/appoint-connecting-with-great-independent-directors-and-advisers-just-got-a-whole-lot-easier/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/appoint-connecting-with-great-independent-directors-and-advisers-just-got-a-whole-lot-easier/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-making-sure-the-ball-keeps-it-shape/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-making-sure-the-ball-keeps-it-shape/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012--dont-continue-to-overlook-smes/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012--dont-continue-to-overlook-smes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/new-pagea-game-changer-for-our-clients-for-our-industry-and-for-grant-thornton/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/new-pagea-game-changer-for-our-clients-for-our-industry-and-for-grant-thornton/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/tax-incentives-for-earthquake-strengthening/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/tax-incentives-for-earthquake-strengthening/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-retirement-trends/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-retirement-trends/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/new-property-development-dawn-looms/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/new-property-development-dawn-looms/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-saving-new-zealand--how-are-we-getting-on/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-saving-new-zealand--how-are-we-getting-on/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-more-focus-on-social-enterprise-to-deliver-better-outcomes/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-more-focus-on-social-enterprise-to-deliver-better-outcomes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-exporting-financial-services/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-exporting-financial-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nz-companies-need-to-look-overseas-for-ma-opportunities/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nz-companies-need-to-look-overseas-for-ma-opportunities/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-a-lesson-from-our-neighbours/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-a-lesson-from-our-neighbours/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-what-tax-changes-can-we-expect-in-the-budget/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-what-tax-changes-can-we-expect-in-the-budget/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-exporting-our-way-to-prosperity/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-exporting-our-way-to-prosperity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-not-even-fiddling-while-new-zealand-retirement-funds-burn/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-not-even-fiddling-while-new-zealand-retirement-funds-burn/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-a-capital-surprise/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-a-capital-surprise/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-a-super-collector/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-a-super-collector/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/behaviour-lags-behind-sentiment-in-nz-for-alternative-fuels/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/behaviour-lags-behind-sentiment-in-nz-for-alternative-fuels/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-an-opportunity-missed/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-an-opportunity-missed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-where-are-the-ppps/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-where-are-the-ppps/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-tax-changes-at-a-glance/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-tax-changes-at-a-glance/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-earthquakes-icebergs-and-tsunamis---lessons-for-public-finances-in-new-zealand/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-earthquakes-icebergs-and-tsunamis---lessons-for-public-finances-in-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-ageing-and-growing-populations-drive-health-spending/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-ageing-and-growing-populations-drive-health-spending/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-zero-to-hero-in-four-years/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-zero-to-hero-in-four-years/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-no-haircuts--just-wielding-a-finer-tax-toothcomb/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/budget-2012-no-haircuts--just-wielding-a-finer-tax-toothcomb/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nz-business-slow-to-adopt-cleantech-philosophies/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nz-business-slow-to-adopt-cleantech-philosophies/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/other-peoples-money/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/other-peoples-money/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/hubbard-u-turn-disappoints-aorangi-statutory-managers/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/hubbard-u-turn-disappoints-aorangi-statutory-managers/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/why-the-company-tax-rate-doesnt-matter/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/why-the-company-tax-rate-doesnt-matter/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/court-decision-sets-out-distribution-of-hubbard-funds-to-investors/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/court-decision-sets-out-distribution-of-hubbard-funds-to-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/returns-to-aorangi-investors-in-doubt/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/returns-to-aorangi-investors-in-doubt/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nz-businesses-showing-signs-of-optimism/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nz-businesses-showing-signs-of-optimism/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/cop-out-to-say-auditors-cant-do-more/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/cop-out-to-say-auditors-cant-do-more/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/tax-law-on-the-run/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/tax-law-on-the-run/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/major-sporting-events-key-to-attracting-investment-say-nz-businesses/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/major-sporting-events-key-to-attracting-investment-say-nz-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/dealing-with-loss/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/dealing-with-loss/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/a-tax-friendly-rebuild/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/a-tax-friendly-rebuild/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/pooling-resources/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/pooling-resources/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/commercialisation-of-intellectual-property--the-tax-traps/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/commercialisation-of-intellectual-property--the-tax-traps/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/the-world-in-figures-is-now-more-accessible/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/the-world-in-figures-is-now-more-accessible/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/new-zealand-rated-11th-best-country-in-the-world-for-growing-businesses/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/new-zealand-rated-11th-best-country-in-the-world-for-growing-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/uncertainty-continues-for-aorangi-investors/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/uncertainty-continues-for-aorangi-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/hubbard-management-funds-hmf-complexity-still-being-unravelled/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/hubbard-management-funds-hmf-complexity-still-being-unravelled/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/more-time-needed-to-resolve-aorangi-dispute/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/more-time-needed-to-resolve-aorangi-dispute/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nz-companies-not-engaging-fully-with-risk-management/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nz-companies-not-engaging-fully-with-risk-management/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/fringe-benefits/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/fringe-benefits/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nz-business-confidence-weakens-slightly-but-ahead-of-key-markets/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nz-business-confidence-weakens-slightly-but-ahead-of-key-markets/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/global-support-for-fiscal-measures-grows-amongst-businesses-as-confidence-and-investment-drop-sharply/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/global-support-for-fiscal-measures-grows-amongst-businesses-as-confidence-and-investment-drop-sharply/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/aorangi-securities-statutory-managers-clarify-actions/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/aorangi-securities-statutory-managers-clarify-actions/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/hmf-statutory-managers-reject-claims-by-investor-group/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/hmf-statutory-managers-reject-claims-by-investor-group/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/riding-the-e-wave-while-they-sleep/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/riding-the-e-wave-while-they-sleep/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/court-clears-way-for-distribution-to-hmf-investors/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/court-clears-way-for-distribution-to-hmf-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/supply-side-risks-putting-nz-jobs-and-profits-in-jeopardy-research/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/supply-side-risks-putting-nz-jobs-and-profits-in-jeopardy-research/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/nz-companies-fail-to-focus-on-global-expansion/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/nz-companies-fail-to-focus-on-global-expansion/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/kiwi-pragmatism-shining-light-in-difficult-economic-times/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/kiwi-pragmatism-shining-light-in-difficult-economic-times/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/grant-thornton-reports-10.4-growth-rate-and-record-global-revenues-of-$4.2-billion/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/grant-thornton-reports-10.4-growth-rate-and-record-global-revenues-of-$4.2-billion/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/2014-a-boomer-year-is-in-store-but-with-hooks/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/2014-a-boomer-year-is-in-store-but-with-hooks/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/the-importance-of-cash-forecasts-to-avoid-debt/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/the-importance-of-cash-forecasts-to-avoid-debt/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/growing-requirement-for-personal-guarantees/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/growing-requirement-for-personal-guarantees/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/how-best-to-control-and-mitigate-bad-debt/</loc> <lastmod>2016-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/how-best-to-control-and-mitigate-bad-debt/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/grant-thornton-reports-8.1-growth-rate-and-record-global-revenues-of-$4.5-billion/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/grant-thornton-reports-8.1-growth-rate-and-record-global-revenues-of-$4.5-billion/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/global-survey-finds-16-of-new-zealand-businesses-issue-csr-and-sustainability-reports/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/global-survey-finds-16-of-new-zealand-businesses-issue-csr-and-sustainability-reports/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/four-million-to-four-billion--a-gap-too-far-for-nz-exporters/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/four-million-to-four-billion--a-gap-too-far-for-nz-exporters/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/lifting-the-lid-on-the-rd-black-hole/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/lifting-the-lid-on-the-rd-black-hole/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/ifrs-foundation-appoints-grant-thornton-as-external-auditor/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/ifrs-foundation-appoints-grant-thornton-as-external-auditor/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/cloud-technology-a-potential-white-knight-for-nfps/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/cloud-technology-a-potential-white-knight-for-nfps/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/skill-shortages-likely-to-blight-south-island-optimism/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/skill-shortages-likely-to-blight-south-island-optimism/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/bright-young-things-have-a-lot-to-give-and-little-to-lose/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/bright-young-things-have-a-lot-to-give-and-little-to-lose/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/nz-continues-to-outstrip-australia-in-business-confidence-migration-drops/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/nz-continues-to-outstrip-australia-in-business-confidence-migration-drops/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/nz-confidence-soars-uk-and-us-drive-u-turn-in-global-business-growth-prospects/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/nz-confidence-soars-uk-and-us-drive-u-turn-in-global-business-growth-prospects/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/times-still-challenging-for-smes/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/times-still-challenging-for-smes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-food-and-beverage-producers-need-to-be-bulletproof/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-food-and-beverage-producers-need-to-be-bulletproof/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/social-media-overtakes-print-advertising-in-importance-for-food-and-beverage-industry/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/social-media-overtakes-print-advertising-in-importance-for-food-and-beverage-industry/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/food-and-beverage-sector-advised-to-keep-a-cool-head/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/food-and-beverage-sector-advised-to-keep-a-cool-head/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/small-and-in-control-business-sentiment-holding-back-productivity/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/small-and-in-control-business-sentiment-holding-back-productivity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/collaboration-needed-to-keep-not-for-profit-sector-healthy/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/collaboration-needed-to-keep-not-for-profit-sector-healthy/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/social-enterprises-ring-warning-bells-for-cash-strapped-not-for-profit-sector/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/social-enterprises-ring-warning-bells-for-cash-strapped-not-for-profit-sector/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/opportunity-for-not-for-profit-boards-to-better-understand-responsibilities/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/opportunity-for-not-for-profit-boards-to-better-understand-responsibilities/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/online-volunteers-putting-not-for-profit-sector-at-risk-new-report-says/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/online-volunteers-putting-not-for-profit-sector-at-risk-new-report-says/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/not-for-profits-preparing-well-for-future-accounting-and-auditing-changes/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/not-for-profits-preparing-well-for-future-accounting-and-auditing-changes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-ranked-fourth-as-an-economy-for-business-growth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-ranked-fourth-as-an-economy-for-business-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/low-investment-in-rd-holds-back-new-zealands-business-growth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/low-investment-in-rd-holds-back-new-zealands-business-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/low-productivity-and-an-aging-population-hold-back-new-zealands-business-growth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/low-productivity-and-an-aging-population-hold-back-new-zealands-business-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/australia-leads-but-china-closing-as-destination-for-business-growth-new-zealand-ranked-fourth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/australia-leads-but-china-closing-as-destination-for-business-growth-new-zealand-ranked-fourth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/seize-the-moment--now-is-the-time-to-invest-for-growth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/seize-the-moment--now-is-the-time-to-invest-for-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/changes-to-revenue-recognition-rules-looked-upon-more-favourably-in-new-zealand/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/changes-to-revenue-recognition-rules-looked-upon-more-favourably-in-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/further-$4.8-million-payout-to-aorangi-investors/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/further-$4.8-million-payout-to-aorangi-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/further-payment-returned-to-hmf-investors/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/further-payment-returned-to-hmf-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/full-pay-out-for-ldc-finance-secured-investors/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/full-pay-out-for-ldc-finance-secured-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-well-ahead-of-australia-in-business-confidence/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-well-ahead-of-australia-in-business-confidence/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-business-struggles-to-identify-drivers-of-growth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-business-struggles-to-identify-drivers-of-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/integrated-reporting-the-way-of-the-future/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/integrated-reporting-the-way-of-the-future/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/understanding-is-key-to-doing-business-in-china/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/understanding-is-key-to-doing-business-in-china/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-businesses-buck-trend-on-wanting-more-tax-guidance/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-businesses-buck-trend-on-wanting-more-tax-guidance/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-the-ethics-of-multinational-taxation/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-the-ethics-of-multinational-taxation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-raising-the-innovation-bar/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-raising-the-innovation-bar/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-trans-tasman-budget-rivalry/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-trans-tasman-budget-rivalry/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-tax-changes-at-a-glance/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-tax-changes-at-a-glance/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-focus-on-business/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-focus-on-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/europe-danger-continues-asia-has-the-buffer/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/europe-danger-continues-asia-has-the-buffer/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-time-to-tackle-some-meaningful-issues/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-time-to-tackle-some-meaningful-issues/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-social-and-affordable-housing/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-social-and-affordable-housing/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-chance-to-leave-a-legacy-with-rma/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-chance-to-leave-a-legacy-with-rma/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-threat-of-capital-gains-tax-will-impact-the-government-agenda/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-threat-of-capital-gains-tax-will-impact-the-government-agenda/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-healthcare-rationing-by-stealth/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-healthcare-rationing-by-stealth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-another-chance-to-improve-kiwisaver/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-another-chance-to-improve-kiwisaver/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/grant-thornton-new-zealand-signs-partnership-deal-with-cpa-australia/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/grant-thornton-new-zealand-signs-partnership-deal-with-cpa-australia/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-budgeting-for-the-christchurch-rebuild/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-budgeting-for-the-christchurch-rebuild/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/mighty-river-power--uptake-down-prices-down-real-estate-love-affair-unbroken/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/mighty-river-power--uptake-down-prices-down-real-estate-love-affair-unbroken/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-the-myth-of-the-housing-bubble/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-the-myth-of-the-housing-bubble/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/bric-concerns-reflected-in-new-zealand/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/bric-concerns-reflected-in-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/amicable-settlement-for-aorangi-investors/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/amicable-settlement-for-aorangi-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-the-student-loan-millstone-around-the-neck-of-the-nation/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-the-student-loan-millstone-around-the-neck-of-the-nation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/professor-mervyn-king-to-visit-new-zealand/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/professor-mervyn-king-to-visit-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-deafening-silence-once-again-likely-to-greet-smes/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-deafening-silence-once-again-likely-to-greet-smes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-will-the-revamp-of-the-apprenticeship-system-work/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-will-the-revamp-of-the-apprenticeship-system-work/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/mighty-river-taxes/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/mighty-river-taxes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-maintaining-tax-integrity/</loc> <lastmod>2016-03-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-maintaining-tax-integrity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-mighty-river-power-sale--hopefully-the-start-of-many/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-mighty-river-power-sale--hopefully-the-start-of-many/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-building-a-more-productive-and-competitive-economy/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-building-a-more-productive-and-competitive-economy/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/south-island-businesses-more-optimistic-than-north-skill-shortages-a-concern/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/south-island-businesses-more-optimistic-than-north-skill-shortages-a-concern/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-a-glass-ceiling-budget/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/budget-2013-a-glass-ceiling-budget/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/more-new-zealand-companies-looking-overseas-for-ma-opportunities/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/more-new-zealand-companies-looking-overseas-for-ma-opportunities/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/its-tax-time/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/its-tax-time/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/grant-thornton-named-international-accounting-bulletins-network-of-the-year/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/grant-thornton-named-international-accounting-bulletins-network-of-the-year/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/statutory-managers-to-make-third-payment-to-hmf-investors/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/statutory-managers-to-make-third-payment-to-hmf-investors/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/women-in-senior-management-roles---gloom-gathers-below-glass-ceiling/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/women-in-senior-management-roles---gloom-gathers-below-glass-ceiling/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/nz-businesses-happy-with-tax-at-home/</loc> <lastmod>2016-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/nz-businesses-happy-with-tax-at-home/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/hmf-investors-receiving-100-capital-back/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/hmf-investors-receiving-100-capital-back/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/a-struggle-to-find-skilled-workers-apprentices-needed/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/a-struggle-to-find-skilled-workers-apprentices-needed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/the-court-will-decide-if-aorangi-investors-get-the-cash/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/the-court-will-decide-if-aorangi-investors-get-the-cash/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/most-hmf-investors-about-to-get-payout/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/most-hmf-investors-about-to-get-payout/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/business-reporting-and-audit-changes/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/business-reporting-and-audit-changes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-needs-smarter-taxes-not-a-tax-grab/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/new-zealand-needs-smarter-taxes-not-a-tax-grab/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/south-island-businesses-grow-in-confidence---grant-thornton-survey/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/south-island-businesses-grow-in-confidence---grant-thornton-survey/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/2013-bodes-well-for-new-zealand-businesses/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/2013-bodes-well-for-new-zealand-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/jay-shaw/</loc> <lastmod>2016-05-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/jay-shaw/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/2014-press-release/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/2014-press-release/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-release-2015/</loc> <lastmod>2016-03-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-release-2015/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/the-grant-thornton-difference/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/the-grant-thornton-difference/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/Students/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/Students/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Careers/experienced-hires1/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/experienced-hires1/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/about/why-grant-thornton/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/about/why-grant-thornton/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/about/transparency-report/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/about/transparency-report/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/about/culture-and-values/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/about/culture-and-values/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2013/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2013/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2012/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2012/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/archive/blog-business-relocation-in-europe/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/archive/blog-business-relocation-in-europe/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/privately-held-businesses/</loc> <lastmod>2015-12-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/privately-held-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/alec-flood1/</loc> <lastmod>2016-03-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/alec-flood1/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/andrew-harris/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/andrew-harris/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/dan-lowe/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/dan-lowe/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/eugene-sparrow/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/eugene-sparrow/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/james-johnston/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/james-johnston/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/ken-gibb/</loc> <lastmod>2016-05-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/ken-gibb/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/mark-hucklesby/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/mark-hucklesby/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/matt-parkinson/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/matt-parkinson/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/michael-worth/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/michael-worth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/murray-brewer/</loc> <lastmod>2016-05-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/murray-brewer/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/neil-tier/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/neil-tier/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/pam-newlove/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/pam-newlove/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/paul-kane/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/paul-kane/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/russell-moore/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/russell-moore/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/stacey-davies/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/stacey-davies/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/stephanie-jeffreys/</loc> <lastmod>2016-08-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/stephanie-jeffreys/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/tim-downes/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/tim-downes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/vanessa-black/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/vanessa-black/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/barry-baker/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/barry-baker/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/brayden-smith/</loc> <lastmod>2016-05-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/brayden-smith/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/brent-kennerley/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/brent-kennerley/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/david-ruscoe/</loc> <lastmod>2016-05-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/david-ruscoe/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/greg-thompson/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/greg-thompson/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/hamish-bowen/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/hamish-bowen/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/kerry-price/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/kerry-price/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/murray-chandler/</loc> <lastmod>2016-05-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/murray-chandler/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/peter-sherwin/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/peter-sherwin/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/regan-butler/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/regan-butler/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/tania-bailey/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/tania-bailey/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/michael-stewart/</loc> <lastmod>2016-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/michael-stewart/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/energy-and-resources/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/energy-and-resources/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/not-for-profit/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/not-for-profit/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/financial-services/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/financial-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/professional-services/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/professional-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/health-and-aged-care/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/health-and-aged-care/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/media-and-entertainment/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/media-and-entertainment/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/public-sector/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/public-sector/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/food-and-beverage/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/food-and-beverage/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/transport-and-logistics/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/transport-and-logistics/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/industries/real-estate-and-construction/</loc> <lastmod>2016-03-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/industries/real-estate-and-construction/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/operational-advisory/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/operational-advisory/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/financial-advisory-services/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/financial-advisory-services/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/tax/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2016/</loc> <lastmod>2016-04-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/submissions-and-comment-letters/</loc> <lastmod>2016-08-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/submissions-and-comment-letters/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/creating-growth-the-challenge-of-buying-well-in-todays-market/</loc> <lastmod>2016-08-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/creating-growth-the-challenge-of-buying-well-in-todays-market/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/uncovering-opportunities-for-overseas-investment-and-growth/</loc> <lastmod>2016-08-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/uncovering-opportunities-for-overseas-investment-and-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/expanding-horizons-food-and-beverage-looks-for-growth/</loc> <lastmod>2016-08-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/expanding-horizons-food-and-beverage-looks-for-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/energy-firms-rethink-strategy-in-the-wake-of-falling-oil-prices/</loc> <lastmod>2016-08-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/energy-firms-rethink-strategy-in-the-wake-of-falling-oil-prices/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-technical-guidelines/</loc> <lastmod>2016-08-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-technical-guidelines/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-risk-report-2015-2016/</loc> <lastmod>2016-05-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-risk-report-2015-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-news/</loc> <lastmod>2016-05-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-news/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/xyz-model-financial-statements/</loc> <lastmod>2016-05-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/xyz-model-financial-statements/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q1-2016/</loc> <lastmod>2016-05-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q1-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/making-your-financial-statements-an-effective-communication-tool/</loc> <lastmod>2016-05-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/making-your-financial-statements-an-effective-communication-tool/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/women-in-business-2016/</loc> <lastmod>2016-05-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/women-in-business-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-impact-of-innovation-tax/</loc> <lastmod>2016-05-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-impact-of-innovation-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/example-financial-statements/</loc> <lastmod>2016-05-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/example-financial-statements/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/five-ways-to-attract-business-investment-to-your-city/</loc> <lastmod>2016-05-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/five-ways-to-attract-business-investment-to-your-city/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-to-us-gaap-comparison/</loc> <lastmod>2016-05-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-to-us-gaap-comparison/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q2-2016/</loc> <lastmod>2016-05-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q2-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-model-innovation-hotels-roadmap-to-2020/</loc> <lastmod>2016-05-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-model-innovation-hotels-roadmap-to-2020/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/are-you-getting-the-best-from-your-lender/</loc> <lastmod>2016-05-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/are-you-getting-the-best-from-your-lender/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/lessons-on-big-data-from-the-healthcare-sector/</loc> <lastmod>2016-05-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/lessons-on-big-data-from-the-healthcare-sector/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/2016-q1-ibr-economic-update/</loc> <lastmod>2016-05-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/2016-q1-ibr-economic-update/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/why-failure-can-be-good-for-your-business/</loc> <lastmod>2016-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/why-failure-can-be-good-for-your-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/navigating-beps-how-boards-can-lead-from-the-front-in-managing-tax-risk/</loc> <lastmod>2016-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/navigating-beps-how-boards-can-lead-from-the-front-in-managing-tax-risk/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/rethinking-tax-the-shift-to-indirect-tax/</loc> <lastmod>2016-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/rethinking-tax-the-shift-to-indirect-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/lets-be-clear-indirect-tax-is-a-business-issue/</loc> <lastmod>2016-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/lets-be-clear-indirect-tax-is-a-business-issue/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/what-candy-crush-can-teach-you-about-diversity/</loc> <lastmod>2016-07-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/what-candy-crush-can-teach-you-about-diversity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/navigating-beps-the-implications-and-actions-for-your-business/</loc> <lastmod>2016-07-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/navigating-beps-the-implications-and-actions-for-your-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-future-of-audit/</loc> <lastmod>2016-07-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-future-of-audit/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/how-to-avoid-a-communications-crisis/</loc> <lastmod>2016-07-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/how-to-avoid-a-communications-crisis/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/how-to-compete-through-your-supply-chain/</loc> <lastmod>2016-07-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/how-to-compete-through-your-supply-chain/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/is-corporate-venturing-right-for-your-business/</loc> <lastmod>2016-07-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/is-corporate-venturing-right-for-your-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-brand-dilemma-hotels-roadmap-to-2020/</loc> <lastmod>2016-07-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-brand-dilemma-hotels-roadmap-to-2020/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-challenge-of-change/</loc> <lastmod>2016-07-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-challenge-of-change/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/john-graham/</loc> <lastmod>2016-08-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/john-graham/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/audit/</loc> <lastmod>2016-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/audit/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/helen-fortune/</loc> <lastmod>2016-08-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/helen-fortune/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/Business-Adviser-Q3-2016/</loc> <lastmod>2016-08-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/Business-Adviser-Q3-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/jim-obren/</loc> <lastmod>2016-09-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/jim-obren/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/how-to-plan-for-the-future/</loc> <lastmod>2016-09-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/how-to-plan-for-the-future/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/joel-gauntlett/</loc> <lastmod>2016-09-23</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/joel-gauntlett/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/is-blockchain-right-for-your-business/</loc> <lastmod>2016-11-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/is-blockchain-right-for-your-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q2-2017-budget-edition/</loc> <lastmod>2017-05-22</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q2-2017-budget-edition/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/krystle-brough/</loc> <lastmod>2017-06-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/krystle-brough/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/ray-cox/</loc> <lastmod>2017-06-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/ray-cox/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q1-2017/</loc> <lastmod>2017-03-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q1-2017/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/nzte-capability-development-voucher-scheme/</loc> <lastmod>2017-03-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/nzte-capability-development-voucher-scheme/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/paige-cuthbert/</loc> <lastmod>2017-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/paige-cuthbert/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/matt-hannah/</loc> <lastmod>2017-05-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/matt-hannah/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/women-in-business-new-perspectives-on-risk-and-reward/</loc> <lastmod>2017-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/women-in-business-new-perspectives-on-risk-and-reward/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/how-to-minimise-the-risk-of-corruption/</loc> <lastmod>2017-03-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/how-to-minimise-the-risk-of-corruption/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/transfer-pricing-guide/</loc> <lastmod>2016-11-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/transfer-pricing-guide/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-news-special-edition-1frs-15/</loc> <lastmod>2016-11-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-news-special-edition-1frs-15/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-news-special-edition-16-leases/</loc> <lastmod>2016-11-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-news-special-edition-16-leases/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/asean-an-emerging-hotspot/</loc> <lastmod>2016-11-22</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/asean-an-emerging-hotspot/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/steering-your-company-to-long-term-success/</loc> <lastmod>2016-11-22</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/steering-your-company-to-long-term-success/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q4-2016/</loc> <lastmod>2016-11-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q4-2016/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/dividing-up-the-family-business/</loc> <lastmod>2016-11-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/dividing-up-the-family-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/single-joint-expert/</loc> <lastmod>2016-11-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/single-joint-expert/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/tax-on-relationship-property/</loc> <lastmod>2016-11-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/tax-on-relationship-property/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/relationship-property---valuing-professional-practices/</loc> <lastmod>2016-11-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/relationship-property---valuing-professional-practices/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/aged-residential-care-service-review/</loc> <lastmod>2016-12-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/aged-residential-care-service-review/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/boards-of-the-future/</loc> <lastmod>2017-01-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/boards-of-the-future/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/don-mackenzie/</loc> <lastmod>2017-01-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/don-mackenzie/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2017/</loc> <lastmod>2017-02-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2017/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/women-in-business-2018/</loc> <lastmod>2018-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/women-in-business-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q1-2018/</loc> <lastmod>2018-03-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q1-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-search/</loc> <lastmod>2018-04-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-search/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/diversity--talent-hub/</loc> <lastmod>2018-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/diversity--talent-hub/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/Technical-guides/</loc> <lastmod>2018-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/Technical-guides/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-innovation-hub/</loc> <lastmod>2018-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-innovation-hub/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-growth--insights-hub/</loc> <lastmod>2018-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-growth--insights-hub/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/technology-hub/</loc> <lastmod>2018-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/technology-hub/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/governance-hub/</loc> <lastmod>2018-04-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/governance-hub/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/navigating-the-changes-to-pbe-ipsas-for-not-for-profits/</loc> <lastmod>2018-04-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/navigating-the-changes-to-pbe-ipsas-for-not-for-profits/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/navigating-the-changes-to-nz-ifrs/</loc> <lastmod>2018-04-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/navigating-the-changes-to-nz-ifrs/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/financial-instruments---ifrs-9/</loc> <lastmod>2018-06-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/financial-instruments---ifrs-9/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-viewpoints/</loc> <lastmod>2018-06-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-viewpoints/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/accounting-for-cryptocurrencies/</loc> <lastmod>2018-06-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/accounting-for-cryptocurrencies/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/Why-NZ-IFRS-17-needs-everyones-attention/</loc> <lastmod>2018-06-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/Why-NZ-IFRS-17-needs-everyones-attention/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/ryan-campbell/</loc> <lastmod>2018-06-08</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/ryan-campbell/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q2-2018/</loc> <lastmod>2018-06-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q2-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/invest-in-the-regions-to-save-auckland-from-itself/</loc> <lastmod>2018-07-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/invest-in-the-regions-to-save-auckland-from-itself/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/governments-health-budget-must-look-to-the-future-of-care/</loc> <lastmod>2018-07-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/governments-health-budget-must-look-to-the-future-of-care/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/how-budget-18-could-skirt-the-no-new-taxes-promise/</loc> <lastmod>2018-07-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/how-budget-18-could-skirt-the-no-new-taxes-promise/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/budget-18-is-stuck-in-the-present/</loc> <lastmod>2018-07-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/budget-18-is-stuck-in-the-present/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/budget-2018-is-a-camel-a-horse-designed-by-committee/</loc> <lastmod>2018-07-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/budget-2018-is-a-camel-a-horse-designed-by-committee/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/recommendations-for-business-leaders-to-increase-gender-diversity/</loc> <lastmod>2018-07-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/recommendations-for-business-leaders-to-increase-gender-diversity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/heads-up-for-pbes-new-service-performance-reporting-standards-are-on-the-way/</loc> <lastmod>2018-07-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/heads-up-for-pbes-new-service-performance-reporting-standards-are-on-the-way/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/is-social-enterprise-the-right-move-for-your-organisation/</loc> <lastmod>2018-07-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/is-social-enterprise-the-right-move-for-your-organisation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/spa-report/</loc> <lastmod>2018-08-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/spa-report/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/tax-facts-annual-tax-rates-and-dates-2019-2020/</loc> <lastmod>2018-08-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/tax-facts-annual-tax-rates-and-dates-2019-2020/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/not-for-profits-turn-your-financial-statements-into-an-effective-communication-tool/</loc> <lastmod>2018-08-13</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/not-for-profits-turn-your-financial-statements-into-an-effective-communication-tool/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/fuel-market-financial-performance-study-2017/</loc> <lastmod>2017-07-04</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/fuel-market-financial-performance-study-2017/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/tax-transparency---steering-through-the-new-world/</loc> <lastmod>2017-07-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/tax-transparency---steering-through-the-new-world/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/recent-developments-in-international-valuation/</loc> <lastmod>2017-07-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/recent-developments-in-international-valuation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/kylie-meyer/</loc> <lastmod>2017-08-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/kylie-meyer/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q3-2017/</loc> <lastmod>2017-09-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q3-2017/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-top-four-fallacies-about-becoming-a-profit-sharing-medical-practice/</loc> <lastmod>2017-10-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-top-four-fallacies-about-becoming-a-profit-sharing-medical-practice/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/getting-your-business-innovation-ready/</loc> <lastmod>2017-06-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/getting-your-business-innovation-ready/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/new-zealand-relationship-property-survey-2017--grant-thornton-new-zealand/</loc> <lastmod>2017-10-23</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/new-zealand-relationship-property-survey-2017--grant-thornton-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/more-focus-on-mid-sized-businesses-critical-for-new-zealands-economic-growth/</loc> <lastmod>2019-09-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/more-focus-on-mid-sized-businesses-critical-for-new-zealands-economic-growth/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/mid-size-business/</loc> <lastmod>2019-09-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/mid-size-business/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/MSB-growing-pains/</loc> <lastmod>2019-09-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/MSB-growing-pains/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/Supplier-expectations-Government-procurement-rules/</loc> <lastmod>2019-09-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/Supplier-expectations-Government-procurement-rules/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/locations/auckland-v2/</loc> <lastmod>2019-09-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/locations/auckland-v2/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/locations/wellington-v2/</loc> <lastmod>2019-09-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/locations/wellington-v2/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/locations/christchurch-v2/</loc> <lastmod>2019-09-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/locations/christchurch-v2/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/gtnz-msb/</loc> <lastmod>2019-09-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/gtnz-msb/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q3-2019/</loc> <lastmod>2019-09-24</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q3-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/nzrp-2019/</loc> <lastmod>2019-11-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/nzrp-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/new-zealand-relationship-property-survey-2019/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/new-zealand-relationship-property-survey-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/contact/Thank-you-MSB/</loc> <lastmod>2019-11-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/contact/Thank-you-MSB/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/valuing-non-financial-liabilities/</loc> <lastmod>2019-11-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/valuing-non-financial-liabilities/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/budget-2019/</loc> <lastmod>2019-05-27</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/budget-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q4-2019/</loc> <lastmod>2019-12-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q4-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/locations-v1/New-Government-procurement-full-guide/</loc> <lastmod>2019-08-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/locations-v1/New-Government-procurement-full-guide/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/contact/alumni-thank-you/</loc> <lastmod>2019-08-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/contact/alumni-thank-you/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/contact/enquiries-thank-you/</loc> <lastmod>2019-08-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/contact/enquiries-thank-you/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/contact/ag-thank-you/</loc> <lastmod>2019-08-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/contact/ag-thank-you/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/budget-2019-sees-new-zealand-enter-the-eye-of-the-global-tax-storm/</loc> <lastmod>2019-06-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/budget-2019-sees-new-zealand-enter-the-eye-of-the-global-tax-storm/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/jarrod-kerr-budget-2019-presentation/</loc> <lastmod>2019-06-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/jarrod-kerr-budget-2019-presentation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/dealtracker-2019/</loc> <lastmod>2019-07-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/dealtracker-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-presentation/</loc> <lastmod>2019-08-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-presentation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/delivering-public-value-government-procurement-rule-changes/</loc> <lastmod>2019-08-08</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/delivering-public-value-government-procurement-rule-changes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/employment-law-and-health-and-safety-update/</loc> <lastmod>2019-06-24</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/employment-law-and-health-and-safety-update/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/taxation-in-real-time-gearing-up-for-blockchain/</loc> <lastmod>2019-06-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/taxation-in-real-time-gearing-up-for-blockchain/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q2-2019/</loc> <lastmod>2019-06-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q2-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/mbie-option-paper-about-conduct-of-financial-institutions-released/</loc> <lastmod>2019-05-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/mbie-option-paper-about-conduct-of-financial-institutions-released/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/what-the-wellbeing-budget-needs-to-succeed/</loc> <lastmod>2019-05-27</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/what-the-wellbeing-budget-needs-to-succeed/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-digital-divide-is-creating-two-new-zealands/</loc> <lastmod>2019-05-27</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-digital-divide-is-creating-two-new-zealands/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/we-need-to-completely-rethink-what-fairness-means-when-it-comes-to-tax/</loc> <lastmod>2019-05-27</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/we-need-to-completely-rethink-what-fairness-means-when-it-comes-to-tax/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/charitable-industry-at-risk-if-standards-reduced/</loc> <lastmod>2019-05-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/charitable-industry-at-risk-if-standards-reduced/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-tax-empathy-gap-why-kiwis-dont-want-others-to-have-a-share/</loc> <lastmod>2019-05-29</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-tax-empathy-gap-why-kiwis-dont-want-others-to-have-a-share/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/beyond-box-ticking-how-to-produce-true-value-from-procurement/</loc> <lastmod>2019-04-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/beyond-box-ticking-how-to-produce-true-value-from-procurement/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/businesses-must-now-identify-extra-costs-in-onerous-contracts/</loc> <lastmod>2019-05-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/businesses-must-now-identify-extra-costs-in-onerous-contracts/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/earn-outs-how-to-avoid-pitfalls-and-protect-value/</loc> <lastmod>2019-04-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/earn-outs-how-to-avoid-pitfalls-and-protect-value/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/contact/thank-you/</loc> <lastmod>2019-01-22</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/contact/thank-you/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/alex-hart/</loc> <lastmod>2019-04-02</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/alex-hart/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/navigating-the-changes-to-nz-ifrs-2019/</loc> <lastmod>2019-04-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/navigating-the-changes-to-nz-ifrs-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/navigating-the-changes-to-pbe-ipsas-for-not-for-profits-2019/</loc> <lastmod>2019-04-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/navigating-the-changes-to-pbe-ipsas-for-not-for-profits-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/doing-business-in-the-us-is-now-more-taxing-for-NZ-businesses/</loc> <lastmod>2019-03-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/doing-business-in-the-us-is-now-more-taxing-for-NZ-businesses/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q1-2019/</loc> <lastmod>2019-03-26</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q1-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/new-rd-tax-credit-ownership-rights-of-use-and-control/</loc> <lastmod>2019-03-27</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/new-rd-tax-credit-ownership-rights-of-use-and-control/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/prepping-for-sale/</loc> <lastmod>2019-03-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/prepping-for-sale/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/property-developers-when-can-you-start-recognising-profit/</loc> <lastmod>2019-04-01</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/property-developers-when-can-you-start-recognising-profit/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/tax-working-group-summary-of-recommendations/</loc> <lastmod>2019-02-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/tax-working-group-summary-of-recommendations/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/women-in-business-building-a-blueprint-for-action/</loc> <lastmod>2019-02-28</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/women-in-business-building-a-blueprint-for-action/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-benefits-and-hidden-costs-of-working-capital/</loc> <lastmod>2019-03-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-benefits-and-hidden-costs-of-working-capital/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/the-business-case-for-gender-diversity-in-senior-leadership/</loc> <lastmod>2019-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/the-business-case-for-gender-diversity-in-senior-leadership/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/accounting-for-client-money/</loc> <lastmod>2018-10-23</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/accounting-for-client-money/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2019/</loc> <lastmod>2019-01-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/new-financial-reporting-requirements-helping-the-not-for-profit-sector-navigate-complexity/</loc> <lastmod>2016-08-09</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/new-financial-reporting-requirements-helping-the-not-for-profit-sector-navigate-complexity/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Your-2019-annual-tax-returns/checklist-maximise-your-tax-efficiency/</loc> <lastmod>2018-03-06</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Your-2019-annual-tax-returns/checklist-maximise-your-tax-efficiency/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/press/press-releases-2018/</loc> <lastmod>2018-03-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/press/press-releases-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q4-2017/</loc> <lastmod>2017-12-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q4-2017/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/budget-2018-budget-policy-statement/</loc> <lastmod>2017-12-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/budget-2018-budget-policy-statement/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q3-2018/</loc> <lastmod>2018-09-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q3-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/international-indirect-tax-guide-2018/</loc> <lastmod>2018-09-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/international-indirect-tax-guide-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/oksana-simonoff/</loc> <lastmod>2018-09-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/oksana-simonoff/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/impact-in-action/</loc> <lastmod>2018-09-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/impact-in-action/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/that-extra-airbnb-cash-may-come-at-a-cost/</loc> <lastmod>2018-08-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/that-extra-airbnb-cash-may-come-at-a-cost/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/procurement-is-getting-a-bad-rep-these-days.-it-should/</loc> <lastmod>2018-08-16</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/procurement-is-getting-a-bad-rep-these-days.-it-should/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/optimise-your-business-for-succession/</loc> <lastmod>2018-08-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/optimise-your-business-for-succession/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/optimise-your-business-for-success-promotion-terms-and-conditions/</loc> <lastmod>2018-08-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/optimise-your-business-for-success-promotion-terms-and-conditions/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/service/sst-optimise-your-business-for-succession/</loc> <lastmod>2018-08-24</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/service/sst-optimise-your-business-for-succession/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-transition-choices/</loc> <lastmod>2019-01-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-transition-choices/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-interim-periods/</loc> <lastmod>2019-01-31</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-interim-periods/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/expatriate-tax-guide/</loc> <lastmod>2019-02-05</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/expatriate-tax-guide/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/lisle-clements/</loc> <lastmod>2019-02-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/lisle-clements/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/richard-hughes/</loc> <lastmod>2019-02-12</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/richard-hughes/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-16sale-and-leaseback-accounting/</loc> <lastmod>2019-02-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-16sale-and-leaseback-accounting/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-162/</loc> <lastmod>2019-02-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-162/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-16/</loc> <lastmod>2018-11-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-16/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/engagement-beyond-the-boardroom/</loc> <lastmod>2018-11-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/engagement-beyond-the-boardroom/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/meet-our-people/zaryab-hyder/</loc> <lastmod>2018-11-19</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/meet-our-people/zaryab-hyder/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/ifrs-16-definition-of-a-lease/</loc> <lastmod>2018-11-30</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/ifrs-16-definition-of-a-lease/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/business-adviser-q4-2018/</loc> <lastmod>2018-12-04</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/business-adviser-q4-2018/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/locations-v1/aluminary-issue-1/</loc> <lastmod>2018-12-04</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/locations-v1/aluminary-issue-1/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-lease-term/</loc> <lastmod>2018-12-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/insights-into-ifrs-16-lease-term/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/will-your-business-qualify-for-the-new-rd-tax-credits/</loc> <lastmod>2018-12-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/will-your-business-qualify-for-the-new-rd-tax-credits/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/alumni/</loc> <lastmod>2018-10-18</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/alumni/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/christmas-greeting-2019/</loc> <lastmod>2017-12-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/christmas-greeting-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/education-provider-in-interim-liquidation--grant-thornton-new-zealand/</loc> <lastmod>2018-12-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/education-provider-in-interim-liquidation--grant-thornton-new-zealand/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/update-on-taratahi-agricultural-training-centre-wairarapa-trust-board-in-liquidation/</loc> <lastmod>2019-03-10</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/update-on-taratahi-agricultural-training-centre-wairarapa-trust-board-in-liquidation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/cryptopia-limited/</loc> <lastmod>2019-05-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/cryptopia-limited/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-27-may-2019/</loc> <lastmod>2019-05-27</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-27-may-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/faqs-cryptopia-liquidation/</loc> <lastmod>2019-05-17</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/faqs-cryptopia-liquidation/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-3-july-2019/</loc> <lastmod>2019-07-03</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-3-july-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/rd/</loc> <lastmod>2019-08-15</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/rd/" ></xhtml:link></url>
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<url> <loc>https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-20-august-2019/</loc> <lastmod>2019-08-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-20-august-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/msbs/</loc> <lastmod>2019-11-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/msbs/" ></xhtml:link></url>
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<url> <loc>https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-25-october-2019/</loc> <lastmod>2019-10-24</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/update-for-cryptopia-account-holders-25-october-2019/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/innovation-event/</loc> <lastmod>2017-06-20</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/innovation-event/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/the-insider-issue-122-140317/</loc> <lastmod>2017-03-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/the-insider-issue-122-140317/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/Your-2019-annual-tax-returns/</loc> <lastmod>2016-09-21</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Your-2019-annual-tax-returns/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/insights/</loc> <lastmod>2016-05-11</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/insights/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/western-pacific-insurance-limited/</loc> <lastmod>2016-07-25</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/western-pacific-insurance-limited/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/locations-v1/</loc> <lastmod>2016-03-14</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/locations-v1/" ></xhtml:link></url>
<url> <loc>https://www.grantthornton.co.nz/disclaimer1/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/disclaimer1/" ></xhtml:link></url>
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<url> <loc>https://www.grantthornton.co.nz/Careers/</loc> <lastmod>2015-10-07</lastmod>  <xhtml:link rel="alternate" hreflang="en" href="https://www.grantthornton.co.nz/Careers/" ></xhtml:link></url>
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