Selling your business, attracting investors, planning for succession, or simply understanding what your business is worth are just some of the benefits gained through the business valuation process. Whether you’re a business owner, manager, or investor, this guide is designed to help you when a valuation might be needed and what to expect from the process.
Although retirement villages can be profitable, this study has revealed it can take more than 20 years before an owner of an average village fully recovers their investment. It explores the commonly held belief about the retirement village business model disproportionately benefiting operators financially. The path to profitability: Separating fact from fiction in New Zealand’s retirement village sector, is based on a discounted cashflow financial model of two retirement villages that represent a cross section of the sector: Rural villas in Canterbury and urban apartments in Auckland. It covers a 25-year period comprising the key stages of a retirement village development from sourcing land and construction, to project completion and revenue generation. It then takes into account the sector-specific sensitivities that impact a village’s profitability, some of which include occupancy lags, ORA (occupation right agreement) sale prices and construction costs.
Murray Brewer says the Election 2026 tax debate is shaping up to be one of the most significant in decades. From capital gains and wealth taxes to land taxes, KiwiSaver reforms and compliance simplification, the competing visions from National, Labour, the Greens, Te Pāti Māori and TOP reveal starkly different futures. But Murray says the real story isn't just policy, it's coalition negotiations. Read his article to discover which tax proposals are most likely to survive and what they could mean for businesses, investors and households.
Earlier this year, Inland Revenue released a consultation paper about the tax treatment of software expenditure. If your business continues to invest in SaaS and other cloud platforms, potential reforms aimed at simplifying the rules and reducing compliance costs could be on the way. Tax Partner, Sam O’Connor explains why the treatment of software is under review and the practical steps your business can take now to stay ahead of any changes that might be on the horizon.
This week’s update covers IRD guidance on payments made after an employee passes away, a Court of Appeal decision upholding an indemnity costs award to IRD, and private rulings on company amalgamations for both income tax and GST purposes.
From cashflow management to people, customers, tech and supply chain, this simple assessment will help you identify the immediate risks your business faces so you can build resilience during uncertainty.
Natural disasters, pandemics and other black swan events cause significant stress or distress for many businesses. Each organisation will face a different set of circumstances – however cash management should be at the centre of everything a business does to navigate unprecedented events.
Stephen Keen and Russell Moore of Grant Thornton New Zealand have been appointed administrators of Build Partners Limited, Richardson Road Limited and
For information on the status of the Cryptopia liquidation, please refer to the information issued by the Liquidators.
For information about the status of this liquidation, please refer to the information issued by the Liquidators.
At 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
David Ian Ruscoe and Stephanie Beth Jeffreys have been appointed Administrators of Shundi Customs Limited. Receivers have also been appointed. You can find
Information about the status of SolarZero Ltd (In Liquidation)
For information about the status of this liquidation, please refer to the reports issued by the Liquidators.
