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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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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 […]
The ins and outs of the Investment Boost deduction
Recently (well, it feels like recently, the way this year is flying by), Budget 2025 introduced the Investment Boost – a deduction for new investment assets. The relevant legislation was included in the Taxation (Budget Measures) Act 2025, which was passed on 23rd May 2025. The deduction will apply to new investment assets which are […]
Managing IFRS reporting for your business
If you’re running an overseas company doing business in New Zealand, or you’re a larger New Zealand company, you might need to deal with International Financial Reporting Standards (IFRS) reporting. It sounds complicated, but it doesn’t have to be a nightmare if you know what you’re doing. What exactly is IFRS reporting? Think of IFRS […]
Execution–how to get things done!
This is a special feature written by Murray Fulton, Director and Business Advisor at Advantage Business. I have four recommendations that will minimise the roadblocks to achieving your goals and keep your people on the right track for growth. 1. Eradicate Everest Syndrome 2. Learn to execute under pressure 3. Recruit for temperament and character […]

