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ASPIRING FIRMS - JOIN MOORE MARKHAMS NZ

Strong firms. Strong network. Global links. Local focus.

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WHAT YOU NEED TO KNOW ABOUT TRUSTS

Duties. Responsibilities. Accountabilities.

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Latest News

Director Liability: Lessons from the Ports of Auckland Case

The Ports of Auckland case highlights the critical importance of health and safety for directors. Failures in duty of care and safety systems led to personal accountability under New Zealand’s Health and Safety at Work Act 2015, which imposes strict obligations on directors to manage risks and ensure workplace safety.

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Amalgamation Could Be The Solution

As businesses expand, a common decision is whether to create new companies to accommodate new ventures, risks, products and/or acquisitions. A well-designed group structure enables a ‘parent’ company to create distinct entities that operate independently.

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Trusts - The Big Picture

For some, the increase in the trust tax rate from 33% to 39% has prompted them to ask the question – should we wind up our trust?

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FBT and Home to Work Travel

A common complaint made by employers is that the amount of time it takes to meet their FBT obligations is disproportionate to the amount of tax it actually generates. This frustration is arguably borne out in the number of mistakes that are often made when calculating the amount of FBT payable.

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Protect Your Reputation

Over the last 18 months there have been a number of businesses fall over – which in and of itself has not been surprising given the recent economic climate. However, one element that serves as a warning for us all is the flow on effect of those failures. Not just in a tangible sense, where suppliers or ‘subbies’ are left out of pocket and can’t survive, but where acquaintance businesses can be tarred with the same brush.

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The LTC Option

If a company sells a capital asset (e.g. commercial land) and derives a non-taxable capital gain, it’s reasonable to expect the shareholders to want access to the cash. However, the problem often arises that in order for a capital gain to be distributed tax-free, the company needs to be wound up. This is a result of the fact that if a capital gain is distributed in the absence of a wind-up, the distribution comprises a taxable dividend.

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The Depreciable Asset

The depreciation rate for non-residential buildings has been reduced to 0%, effective from the 2024 / 25 income year. However, commercial fit-out remains depreciable. This makes the distinction between the two important because it is the difference between not being able to deduct any depreciation at all versus being able to claim a good proportion of a building’s cost as ‘fit-out’.

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New Zealand: A Strategic Opportunity for APAC Investors

New Zealand, known for its natural beauty, also offers a robust and attractive environment for business, and can be particularly attractive to investors from the Asia-Pacific (APAC) region. The country’s top position in the World Bank’s Ease of Doing Business index highlights the streamlined nature of its regulatory framework.

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Client Profile: Animal Medical Centre

Nestled in the heart of Johnsonville, Northern Wellington, Animal Medical Centre has been a haven for pets and their owners for 19 years. Proudly independently owned, this veterinary practice embodies the belief that "pets are a beloved part of our lives."

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The all-rounder finds her calling: Alix Dalzell’s Journey

Alix Dalzell’s career story provides reassurance to any high school student who does not have an answer when someone asks, ‘what do you want to do when you grow up?’

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New Zealand's Growing Trade Ties with ASEAN

New Zealand's trade relationship with the Association of Southeast Asian Nations (ASEAN) has been significantly bolstered by the ASEAN-Australia-New Zealand Free Trade Agreement (AANZFTA). Since its implementation in 2010, AANZFTA has paved the way for enhanced economic cooperation and mutual growth between New Zealand and ASEAN member states.

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Impact of the Changes in Marginal Tax Thresholds

For the first time since 2010, personal tax rate thresholds will change from 31 July 2024. The change was announced as part of the 2024 budget. When personal tax thresholds are not regularly adjusted to take into account inflation or wage growth, individuals end up paying a higher percentage of their income in taxes over time. As such, adjusting these thresholds arguably reverses past tax increases.

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New Product Lines

It is important to regularly ask whether you are providing the products that your customers want and whether there are any new products that you could provide to ensure you are evolving with changing times as you look for the next income stream.

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Donating Trading Stock

What was a temporary tax concession relating to donated trading stock has now become a permanent one thanks to the enactment of the Taxation (Annual Rates for 2023–24, Multinational Tax, and Remedial Matters) Act 2024 on 1 April 2024.

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Employee Share Schemes

For businesses that trade through a company, circumstances might arise in which the shareholders consider selling a minority stake in the company to a key employee or group of employees. This could be to ensure that key talent is ‘locked in’ for the long term, as a means of succession if the existing shareholders are looking to wind-down or simply as a means to link effort to reward.

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