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EnrichingThe importance of gratitude
We are tired. The pandemic has exhausted us all – and yes, the feeling is still there. Inflation is high, mortgage rates are high, the cost of living is through the roof, and the kids never seem to be at school! Maybe it’s therapeutic to whinge and grizzle and bemoan about it with friends – […]
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How do you like your porridge?
“Don’t take life too seriously – it’s not as if you’re going to get out alive.” Signs on the office wall leave visitors under no illusions about the nature of the people they’re dealing with. They do things differently at accounting practice Gilligan Sheppard. Take the Partner who roams the corridors in his bath towel. […]
The most amazing parking spaces in the world
Nothing is better than getting a good parking space, but could there be a greatest space? An online article lists the top ten listed below, but we believe our partners have the best parking space possible… It’s dry, safe, ridiculously cheap considering its inner city parking and there’s a lift that delivers them and their […]
Tax Residency – what's my status?
A recent TRA case (10/2013 (2013) NZTRA 10) has once again highlighted the issues surrounding tax residency, how subjective the rules are and the costs of getting it wrong. The case surrounded a taxpayer who had been in the NZ Army for over 25 years, working in both NZ and overseas. After leaving the Army […]
Offers to Investors that are excluded from the FMC
If an investor is not a relative or an employee, a company issuing shares in reliance on any of these exemptions should take the precaution of having their investors certified if they are investing less than $750,000. Failing that make sure you document the exemption you think you are relying on. The major easy ones […]
Foreign Superannuation – to bring back or not to bring back
That is the Question… On Thursday 27th February 2014, the Taxation (Annual Rates, Foreign Superannuation, and Remedial Matters) Bill received Royal Assent, the final part of the process that brings a new piece of legislation into effect. While also confirming the tax rates for the coming 2015 tax year, a prime focus of the Bill […]