March 2019

GST and land sales

In 2011, the GST Act was amended to prescribe that a supply of land between two GST registered parties was subject to a rate of zero percent if the land was to be used by the purchaser to make taxable supplies and not as a principal place of residence.

You versus your Trust

It is common from a layman’s perspective to not appreciate the relevance of treating separate legal entities as separate. A recent High Court decision has an important precedent.

Needs More Cushions | Style with soul inspires ethical business

Three years ago Jill McKenzie started a blog to indulge her cushion obsession. Today her passion for pillows has morphed into a start-up selling ethical interiors with a truly global story.

New partner in Wellington

We are pleased to announce the appointment of Andrew Steel as a Partner at Moore Stephens Wellington Audit.

The Rockermans | Lifelong passion starts as hobby and builds to booming business

For more than 45 years, Stu Robbie has been crafting bespoke timber furniture – and what started out as a hobby has turned into a life-long career.

Yara New Zealand | A fertile business with a strong focus on innovation

Whether it be a crunchy Hawkes Bay Royal Gala or a crisp Marlborough sauvignon blanc, our produce is sought globally for its flavour and freshness – and that’s all good news for Yara New Zealand.

When is a gift not a donation?

If an individual pays “…a monetary gift of $5 or more…” to a charity they are able to claim one third of it back from Inland Revenue.  Prior to 1 April 2008, individuals could only claim donations of up to $1,890, i.e. a refund of $630.

Carter Court | Home with a history

Carter Court has a history reaching back to nineteenth century England, but its eyes are firmly on the future and the Wairarapa community it serves.

Turn rental loss into profit and save tax

As you will probably know, 31 March 2019 (or equivalent balance date) is the last year you will be able to offset losses on rental properties against other income.

Winding up a company

If a company does not file its annual return with the Companies Office, it may be struck off from the Companies Register. This is sometimes used as a ‘short-cut’ method, rather than completing the short-form company liquidation process.

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