Supply Shortages

There is a general need for a business to pay associated employees a fair market salary for their personal service. Given the…

Penalising R&M

Classifying expenditure as either deductible repairs and maintenance (R&M) or non-deductible capital expenditure is not clear cut. It is a question of…

Employment Recovery

Over a year on from NZ’s level four lockdown, businesses and communities alike have experienced their fair share of highs and lows….