A recent Taxation Review Authority (‘TRA’) case serves as a reminder not to be complacent when it comes to lending arrangements between associated entities. One of the fundamental questions to be asked is “what has the entity used the funds for”, to determine whether or not there is the required connection between the expenditure and...
Insolvency Options It has been four years since the financial crisis hit us but some businesses are still affected by it and struggling. Others have gone into receivership or liquidation. This article attempts to identify the different options available to a company before it is closed down. When a company runs into financial difficulty, the...
One of the most difficult decisions to make as a business owner is how much to charge for your products. There is often a reluctance to review pricing because of the fear of upsetting existing customers or due to a lack of time. However, there are several actions you can take to make your pricing...
Investment in real estate, especially residential properties, remains a popular choice of investment. One can see why it is attractive to New Zealand taxpayers — For one, there is no capital gains tax on the eventual sale of the property and land tends to appreciate with time; The current rate of after-tax return on fixed-term...
Lease agreements Over the years, leasing of assets has taken on many different names and forms – hire purchase agreements, lease to buy, operating lease, finance lease, multi-lease to name a few. Most times, the variations are used about motor vehicles more than other assets. Financing Options Broadly speaking, there are three financing options when...
Are you aware of the Personal Property Securities Act “PPSA” which came into force on 1 May 2002? The Act reforms the law relating to security interests in personal property. It affects lending, leasing, and other types of credit-providing activities. The PPSA contains rules for determining the priority between security interests in the same personal...
Ever made a bad investment decision? Probably not too many that you’d probably care to admit to. However, if you are to get truly honest answers it is rare to find decision-makers in New Zealand organizations who can honestly say their record is impeccable. Part of that probably comes from our Number 8 wire...
Many businesses operate via a company and then are unsure what to do with it once the business is sold or ceases to trade. A company is a separate legal entity and as such it continues to exist until it is removed from the Companies Register. Unless the Inland Revenue Department (IRD) has been notified...
Are you aware of the Personal Property Securities Act “PPSA” which came into force on 1 May 2002? The Act reforms the law relating to security interests in personal property. It affects lending, leasing and other types of credit-providing activities. The PPSA contains rules for determining the priority between security interests in the same personal...
Ever made a bad investment decision? Probably not too many that you’d probably care to admit to. However if you are to get truly honest answers it is rare to find decision makers in New Zealand organisations who can honestly say their record is impeccable. Part of that probably comes from our Number 8...
© Knobloch & Associates Ltd, 2026.
© Knobloch & Associates Ltd, 2026.
