August 2022

What are Technical Decision Summaries and do they create information transparency?

How can Inland Revenue’s publication of Technical Decision Summaries help your business? And what exactly is TDS? We share more.

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Let us introduce you to the metaverse

The metaverse is a topic that has gained a lot of traction recently, particularly with Facebook’s rebranding to ‘Meta’ and its announcement that it will now be especially focused on creating its ‘metaverse’. What is this and what impact will it have?

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Moore Markhams match in Christchurch

Meet Craig and Bailey, Moore Markhams Big Brothers Big Sisters match in Christchurch.

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Computer Recycling | Turning e-trash into treasure

Auckland firm Computer Recycling is primed to capitalise on the flourishing electronic recycling market, following a multi-million dollar technology investment.

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Audio Workshop | Firm’s flexibility cushions Covid’s blow

When you design and install diverse, tailored audio-visual systems for a living, a bit of creative problem-solving becomes par for the course. And it’s that nimble and flexible approach that has helped Wellington firm Audio Workshop soften the blow of Covid while continuing to grow turnover and profit.

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Sick leave balances taking a hit

Whether it’s a cold, flu, a tummy bug from day-care or the notorious C-word, the amount of sick leave being taken seems higher than normal. How does NZ stack up against other countries?

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Attribution vs market salary – what are the rules?

Last year’s introduction of the 39 percent tax rate for individuals who earn over $180,000 has reignited Inland Revenue’s interest in the income attribution and market salary regimes. But what are the rules?

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Moore Markhams mentoring potential in kids through matches

Believing that potential lives within every young person, Moore Markhams has teamed with two Big Brother Big Sister branches - Hawke’s Bay and Christchurch - to sponsor an annual match between a volunteer mentor and a child in each region.

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Rollover relief – does it go far enough?

Residential property acquired after 27 March 2021 is subject to a 10-year bright-line period, or 5 years if the property qualifies as a ‘new build’. To alleviate the risk of property transfer being caught with unfair taxes, some rollover relief is available.

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Shares held in foreign companies 101

There are common misconceptions in relation to how portfolio shareholdings in foreign companies are treated for tax purposes. We correct the misconceptions.

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