Don’t forget the risk from within – With the focus often on scammers and phishing attacks, this article is a reminder to keep an eye on internal fraud, giving red flags that may indicate something is not right, and simple checks you can carry out.

Inland Revenue taking tougher stance on debt – As the IRD gets tougher on overdue tax, for those in this situation, acting sooner rather than later to negotiate an instalment arrangement is all the more important. Advice is given on what IRD will be looking for if you are to secure an arrangement.

Taxing the sun – This article looks at proposed legislation introduced in August 2025, which seeks to clarify the tax position for those selling back surplus electricity from solar panels to their power company.

FBT changes proposed – Looks at proposed changes to the FBT regime in the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Bill currently before Parliament. Some of the more notable FBT changes have been outlined.

Feedback from the charitable sector – comments on the outcome of the Officials’ Issues Paper titled ‘Taxation and the not-for-profit sector’, and the impact that submissions had on the decision not to proceed with changes to how charities are taxed in New Zealand.

Inland Revenue scrutiny – looks at what to expect and provides insights and practical advice on how to proceed when Inland Revenue notifies you of their intention to audit or investigate your tax affairs.

Investment boost – provides a review of the 2025 Budget’s ‘Investment Boost’ tax incentive, aimed at encouraging capital investment. It has some unexpected applications and applies from 22 May 2025.

Financial Conduct Report 1st Edition – gives highlights from the FMA’s first Financial Conduct Report, of which the primary purpose is to be transparent about the conduct the FMA sees (both good and poor) and the regulatory priorities for addressing that conduct over the coming year.

Charities review – considers Inland Revenue’s issue paper ‘Taxation and the not-for-profit sector’, making comment on some of the principles at stake and charitable operations being scrutinised.

Navigating insurance proceeds and tax – provides guidelines on the tax treatment of insurance proceeds received, whether from a fire, natural disaster or equipment failure claim, so that the appropriate tax treatment is applied.

Tax pooling – outlines a common scenario tax pooling looks to address and explains how it works in practice using a business example.

Trust disclosure review – comments on Inland Revenue’s review of the trust disclosure rules and their recommendations to reduce compliance costs for taxpayers.

When errors are made – advice on dealing with errors made on tax compliance returns, how adjustments are handled by Inland Revenue, and the benefits of voluntary disclosure.

Effective decision making – outlines some of the common elements of effective business decision making needed to navigate change and achieve sustainable growth in today’s business environment.

PAYE and personal grievances – how to ensure payments for personal grievances are handled correctly so they meet the definition of compensation not income, and hence are non-taxable.

When is a motor vehicle subject to FBT? – a brief review of the three broad classifications of motor vehicle under the FBT regime, and how these can be applied.