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BusinessTax Updates – 10th August
Court Awarded Costs & GST IR has released Interpretation Statement IS 26/11, setting out when court-awarded costs and disbursements — and equivalent out-of-court settlement payments — attract GST. The short answer for most litigants: they don’t. But there are important exceptions, and the GST status of the party receiving the award can still affect how […]
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Fresh Perspectives: New Voices at Gilligan Sheppard
Two of our newest team members share their first impressions of the market, the work, and what makes this place different. There’s something uniquely valuable about fresh eyes. When you’re new to a company, or new to the workforce entirely, you notice things that others might overlook. You ask the questions that long-timers stopped asking […]
Tax Updates: 8 December 2025
Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at [email protected]. Deeming shareholder loans to be dividends Nope, you read […]
Tax Updates: 1 December 2025
Welcome to this week’s review of tax issues where Richard comments on what’s been happening in the world of tax over the past week. If you have a question or would like a second opinion on any national or international tax issues, please contact Richard via email at [email protected]. Nothing too taxing… As we enter the first week […]
A plea to change the name of CGT to Realty Tax
I am taking a break from articles on tariffs. Not because the changes have stopped. In fact, anything but! Every few days, there is a new announcement and new tariffs imposed or threatened. How you impose tariffs on films, for example, seems perplexing even to USA experts. And the impact of China dumping has caused […]
The new business investor visa: Your path to running a business in New Zealand
New Zealand has replaced its former Entrepreneur Work Visa with a more targeted approach. The Business Investor Visa (launching November 2025) is designed specifically for experienced business people who want to buy and operate existing businesses in New Zealand. This isn’t a visa for startups or small ventures—it’s built for serious investors ready to take […]
