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ASPIRING FIRMS - JOIN MOORE MARKHAMS NZ

Strong firms. Strong network. Global links. Local focus.

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WHAT YOU NEED TO KNOW ABOUT TRUSTS

Duties. Responsibilities. Accountabilities.

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Latest News

Budget 2023 - Our view

In the shadow of Cyclone Gabrielle, this year's budget focuses on cost of living and cyclone and flooding recovery, with the sights being shifted and narrowed down on skills, science and infrastructure to help grow the economy and make it more productive and secure.

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$5 prescription charge axed

Good news for community pharmacies, as Budget 2023 removes $5 co-payment.

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FBT on motor vehicles refresher

Calculating Fringe Benefit Tax (FBT) on motor vehicles can be complex, due to the various permutations that can exist depending on the use of the vehicle, its type and the approach adopted by the employer. As a result, it is very common for businesses to get the calculation wrong.

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Proposed amendment to directors’ duty

One of the fundamental director’s duties within the NZ Companies Act 1993 (‘the Act’) is to act in good faith and in what the director believes to be the best interest of the company. This has traditionally been interpreted to mean decisions should be aimed at maximising shareholder returns.

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Environmental correctness

The call for action regarding climate change and mitigating man’s negative impact on the planet is not new. However, there has been a shift in the last few years. It has moved from being a focus of ‘greenies’ and the ‘young’ to being accepted by the mainstream population as something that can no longer be ignored.

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Deductibility of holding costs for land

On 31 March 2023, Inland Revenue released a draft interpretation statement (PUB00417) addressing the deductibility of land holding costs - namely, interest, rates and insurance - and the relevance of whether the land is taxed on disposal. How will this affect you?

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North Island flooding events 2023 tax concessions

In response to the adverse weather events that hit in January and February this year, a number of tax concessions were released on 14 March 2023 in an attempt to provide some relief to those who were impacted.

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APAC Mid-market M&A Report Q3 | 2023

Mid-market M&A remains strong despite economic volatility

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Growth is aspiration of new Associate

Stuart Hansen has been appointed as our Auckland firm’s newest Associate. After leaving a career as a paramedic, Stuart decided he wanted his new role to lead on to management and ultimately partnership. He is definitely on his way.

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Did COVID come with a silver lining for some pharmacy businesses?

COVID provided a welcome boost financially for many of New Zealand’s community pharmacy businesses. This is the key finding of the Moore Markhams 2022 New Zealand pharmacy benchmarking survey.

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Driscoll Motors | A century of service

Wellington’s Driscoll Motors will clock up 100 years in business next year, owing to its adaptability and proud history of strong customer service. Moore Markhams Wellington has helped them on that journey.

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FBT – does it function well as intended?

A recent Inland Revenue report found that although FBT is performing its task of taxing non-cash benefits and hence supports the tax system, it was inconclusive as to whether FBT functions well. We explore this further.

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Rollover relief for close relationship transfers

Parents wishing to assist their children with buying residential property should carefully consider the ownership structure and alternate options before settlement. Inland Revenue has issued a draft interpretation regarding bright-line application in family and close relationship transactions.

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First female director for our Christchurch firm

Moore Walker Davey Searells, Christchurch is delighted to announce that Rachael Reedy has joined John Hendry, Matt Donaldson, Mike Ansett, Mike Ansett and Darren Hayward as a director of our firm.

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The new Incorporated Societies Act – 100+ years in the making

After 114 years, the legislation around Incorporated Societies in New Zealand has been updated. Moore Markhams audit partner, Andrew Steel has reviewed the legislation and shares the key changes to be aware of.

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