Business Expenses you can claim
ACC Levies and how they work
ACC provides personal injury cover for all New Zealand citizens, residents and temporary visitors to New Zealand .......
Quick Guide - Introduction to ACC
ACC - Better safety lower costs
ACC - Helping an Employee return to work
ACC Levies if you are Self-Employed
ACC - Understanding work-related gradual process injury
Business interest and RWT
Resident withholding income includes interest and dividends. Generally, resident withholding tax (RWT) must be paid .......
Contractors and schedular payments
Certain types of payments received by contractors are known as ‘schedular payments’. The schedular payments regime determines the rate of tax .......
Client gift expenses
Questions around gifts often come up when you want to celebrate special milestones in your relationships with valued customers .......
Employee accommodation and tax treatment
An accommodation allowance paid as part of an employee remuneration package is not liable for FBT. However, it is subject to PAYE.....
Employee versus independent contractor
The question of whether a worker is an employee (working under a contract of service) or an independent contractor (working under a contract for services) is very important for all kinds of reasons......
Entertainment expenses table
See table........
FBT on company vehicles
When a company makes a vehicle available for an employee (including a shareholder-employee), the company will be subject to fringe benefit tax .......
Fines and deductibility
Fines are generally regarded as non-deductible on public policy grounds. Even so .......
Foreign investment fund
Investors who have certain types of overseas investments may have foreign investment fund (FIF) income and this is subject to specific tax rules......
Home used as office expenses
Claiming deductions for home office expenses has traditionally been the province of sole traders who used a home office for some or part of the time.......
Kiwisaver
KiwiSaver is a voluntary work-based savings scheme to help New Zealanders save for retirement.......
Minimum wage rates
New Zealand’s minimum wage rates set remuneration rates for workers within the ranges of an 8-hour day, a 40-hour week or an 80-hour fortnight.....
Mixed use assets
Bach, boat or plane - getting the tax right.......
Parental leave - employers
An employee can take unpaid parental leave from the workplace when.......
Payments to spouse
If you are a sole trader, no deduction is permitted.......
Reimbursing allowances paid to employees
A reimbursing allowance paid by an employer to an employee is tax free.......
Sponsorship
If you provide sponsorship for your team or community event.......
Stocktake
Taxpayers who either manufacture or buy and sell products have to value their stock.......
Travel allowances
Generally, expenses for travel between home and work are not allowable as deductions.......
Travel expenses, domestic and international
You may be able to claim an income tax deduction for travel expenses where.......
Trust administration and legal costs
Legal, accounting and administration expenses are fully deductible.......