Tax Watch: Budget 2026 edition
Client alertThis special edition of Tax Watch summarises everything you need to know about Budget 2026.
Retirement villages report
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The path to profitability
It can take more than 20 years before the owner of an average retirement village fully recovers their investment. This report highlights the variables that can have the biggest impact – both positive and negative – on the payback period for operators, and it dispels the commonly held belief that villages enjoy excessive margins and big profits.
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Budget 2026 needs to prioritise certainty over stimulus for the construction sector
insightBudget 2026 could be a turning point for New Zealand’s construction sector — but only if it delivers certainty, not just stimulus. Our Property and Construction Services Leader, Dan Lowe says the constant message he’s hearing from the market is a reliable infrastructure pipeline, faster consenting, and fairer procurement settings are critical to restoring confidence, supporting investment, and helping construction businesses plan for long-term growth.
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7 min read
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26 May 2026
Budget 2026: Could accommodation bonds help solve NZ’s residential aged care crisis?
InsightResidential aged care throughout New Zealand remains under pressure, but simply injecting more government funding may not solve the problem. Pam Newlove, our Retirement Villages and Aged Care Services Lead says Budget 2026 is the perfect opportunity to lay the groundwork for a major overhaul of the current system. She explores how refundable accommodation bonds could unlock investment, fund new facilities, reduce pressure on hospitals, and create a more sustainable future for aged care providers, residents and families across the country.
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7 min read
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25 May 2026
The food sector in 2026: Stable supply, shifting economics
InsightNew Zealand’s food sector has avoided major supply chain disruption so far this year, but rising fuel, freight, insurance and input costs are continuing to squeeze margins and cashflow across manufacturing, wholesale and retail. Joel Gauntlett says these are no longer temporary economic conditions; they are now part of normal trading. He reveals what the more resilient businesses are focusing on to cope with this perpetual volatility.
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5 min read
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20 May 2026
Pillar Two will have a low impact in NZ - but there's still some boxes to tick
InsightA global minimum tax has been introduced, which ensures that large multinationals pay at least 15% tax in all the jurisdictions they operate. This will have the effect of “reducing the incentive for profit shifting and placing a floor under tax competition, bringing an end to the race to the bottom on corporate tax rates,” as the OECD explains.
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6 min read
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23 Mar 2026
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Your annual tax returns for the financial year end 2026
If you need to complete information questionnaires to meet your tax compliance obligations for the financial year end 2026, you can find business, farming, personal and trust forms here.
Creditors' information
Build Partners Limited, Richardson Road Limited and Evergreen Modular Limited (Administrators Appointed)
Administrators appointedStephen Keen and Russell Moore of Grant Thornton New Zealand have been appointed administrators of Build Partners Limited, Richardson Road Limited and
Cryptopia Limited
Companies in receivership & liquidationFor information on the status of the Cryptopia liquidation, please refer to the information issued by the Liquidators.
Digital Asset Exchange Limited (trading as Dasset)
COMPANIES IN RECEIVERSHIP AND LIQUIDATIONFor information about the status of this liquidation, please refer to the information issued by the Liquidators.
Kitchen Things notice and FAQs
COMPANIES IN RECEIVERSHIP AND LIQUIDATIONAt the request of the directors, the holder of General Security Deeds over the group, appointed Russell Moore, Stephen Keen and Adele Hicks of Grant Thornton
Shundi Customs Limited (Administrators Appointed & in Receivership)
Administrators appointedDavid Ian Ruscoe and Stephanie Beth Jeffreys have been appointed Administrators of Shundi Customs Limited. Receivers have also been appointed. You can find
SolarZero Ltd (In Liquidation)
COMPANIES IN RECEIVERSHIP AND LIQUIDATIONInformation about the status of SolarZero Ltd (In Liquidation)
Update on Taratahi Agricultural Training Centre (Wairarapa) Trust Board (in Liquidation)
COMPANIES IN RECEIVERSHIP AND LIQUIDATIONFor information about the status of this liquidation, please refer to the reports issued by the Liquidators.
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