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Business valuations
We offer expert valuation advice in transactions, regulatory and administrative matters, and matters subject to dispute – valuing businesses, shares and intangible assets in a wide range of industries.
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Capital markets
You need corporate finance specialists experienced in international capital markets on your side if you’re buying or selling financial securities.
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Complex and international services
Our experience of multi-jurisdictional insolvencies coupled with our international reputation allows us to deliver the best possible outcome for all stakeholders.
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Corporate insolvency
Our corporate investigation and recovery teams can help you manage insolvency situations and facilitate the best outcome.
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Debt advisory
An optimal funding structure for your organisation presents unprecedented opportunities, but achieving this can be difficult without a trusted advisor.
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Expert witness
Our expert witnesses analyse, interpret, summarise and present complex financial and business-related issues which are understandable and properly supported.
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Financial models
A sound financial model will help you understand the impact of your decisions before you make them. Talk to us about our user-friendly models.
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Forensic and investigation services
We provide investigative accounting and litigation support services for commercial, matrimonial, criminal, business valuation and insurance disputes.
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Independent business review
Is your business viable? Will it remain viable in the future? A thorough independent business review can help your organisation answer these fundamental questions.
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IT forensics
Effective ESI analysis is integral to the success of your business. Our IT forensics experts have the technical expertise to identify, preserve and interrogate electronic data.
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Mergers and acquisitions
Grant Thornton provides strategic and execution support for mergers, acquisitions, sales and fundraising.
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Raising finance
Raising finance - funders value partners who can deliver a robust financial model, a sound business strategy and rigorous planning. We can guide you through the challenges that these transactions can pose and help you build a foundation for long term success once the deal is done.
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Relationship property services
Grant Thornton offers high quality independent advice on the many financial issues associated with relationship property from considering an individual financial issue to all aspects of a complex settlement.
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Restructuring and turnaround
Grant Thornton’s restructuring and turnaround service capabilities include cash flow, liquidity management and forecasting; crisis and interim management; financial advisory services to companies and parties in transition and distress
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Transaction advisory
Our depth of market knowledge will steer you through the transaction process. Grant Thornton’s dynamic teams offer range of financial, commercial and operational expertise.
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Virtual asset advisory
Helping you navigate the world of virtual currencies and decentralised financial systems.
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Corporate tax
Grant Thornton can identify tax issues, risks and opportunities in your organisation and implement strategies to improve your bottom line.
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Employment tax
Grant Thornton’s advisers can help you with PAYE (payroll tax), Kiwisaver, fringe benefits tax (FBT), student loans, global mobility services, international tax
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Global mobility services
Our team can help expatriates and their employers deal with tax and employment matters both in New Zealand and overseas. With the correct planning advice, employee allowances and benefits may be structured to avoid double taxation and achieve tax savings.
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GST
GST has the potential to become a minefield and can be expensive when it goes wrong. Our technical knowledge can help you minimise the negative impact of GST
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International tax
International tax rules are undergoing their biggest change in a generation. Tax authorities around the world are increasingly vigilant, especially when it comes to global operations.
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Research and Development
R&D tax incentives are often underused and misunderstood – is your business maximising opportunities for making claims?
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Tax compliance
Our advisers help clients manage the critical issue of compliance across accountancy regulations, corporation law and tax. We also offer business and wealth advisory services, which means we can provide a seamless and tax-effective offering to our clients.
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Tax governance
Mitigate tax risks and implement best practice governance that will stand up to IRD scrutiny and audits.
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Transfer pricing
Tax authorities are demanding transparency in international arrangements. We businesses comply with regulations and use transfer pricing as a strategic planning tool.
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Audit methodology
Our five step audit methodology offers a high quality service wherever you are in the world and includes planning, risk assessment, testing internal controls, substantive testing, and concluding and reporting
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Audit technology
We apply our audit methodology with an integrated set of software tools known as the Voyager suite. Our technology has been developed to produce quality audits that are effective and efficient.
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Financial reporting advisory
Our financial reporting advisers have the expertise to help you deal with the constantly evolving regulatory environment.
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Business architecture
Our business architects help businesses with disruptive conditions, business expansion and competitive challenges; the deployment of your strategy is critical to success.
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Cloud services
Leverage the cloud to keep your data safe, operate more efficiently, reduce costs and create a better experience for your employees and clients.
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Internal audit
Our internal audits deliver independent assurance over key controls within your riskiest processes, proving what works and what doesn’t and recommending improvements.
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IT advisory
Our hands on product experience, extensive functional knowledge and industry insights help clients solve complex IT and technology issues
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IT privacy and security
IT privacy and security should support your business strategy. Our pragmatic approach focuses on reducing cyber security risks specific to your organisation
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Payroll assurance
Our specialist payroll assurance team can conduct a review of your payroll system configuration and processes, and then help you and your team to implement any necessary recalculations.
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PCI DSS
Our information security specialists are approved Qualified Security Assessors (QSAs) that have been qualified by the PCI Security Standards Council to independently assess merchants and service providers.
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Process improvement
As your organisation grows in size and complexity, processes that were once enabling often become cumbersome and inefficient. To maintain growth, your business must remain flexible, agile and profitable
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Procurement/supply chain
Procurement and supply chain inputs will often dominate your balance sheet and constantly evolve for organisations to remain competitive and meet changing customer requirements
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Project assurance
Major programmes and projects expose you to significant financial and reputational risk throughout their life cycle. Don’t let these risks become a reality.
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Risk management
We understand that growing companies need to establish robust internal controls, and use information technology to effectively mitigate risk.
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Robotic process automation (RPA)
RPA is emerging as the most sophisticated form of automation used to help businesses become more agile and remain competitive in the face of today’s ongoing digital disruption.
新西兰政府于 2022 年 5 月 19 日公布了 2022 年预算。
恰如预期,生活成本和通货膨胀加剧带来的影响,成为了这份预算的重要议题。
我们认为以下事项值得关注:
企业发展基金(Business Growth Fund )
政府计划在未来一年内投资 1 亿纽币 ,创立企业发展基金,以股东的身份投资中小企业,助力那些期望获得额外资金来实现业务扩张的企业。 政府还将提供其他扶持政策和交流机会,帮助企业获得更多的募资渠道。 类似项目已在英国、加拿大、爱尔兰和澳大利亚等国取得成功。
住房
首套房贷款申请将取消房价上限。 多数主要城市已提高首套房补助申请的房价上限。
交通运输
燃油税每升减免 0.25纽币、公共交通半价优惠以及柴油车道路使用费折扣等政策均延期至 2022 年 8 月。
生活成本补助
从2022年8月开始的三个月内, 政府将向 2022 纳税年度收入低于 70001 纽币的全体新西兰民众发放350纽币的一次性生活成本补助。
领取人须符合下列条件:
- 年满 18 岁
- 2022纳税年度 收入低于70001纽币
- 未领取主要福利(如求职者津贴或退休金)
- 不符合冬季能源补助资格
财政部预测
财政部每年在发布预算时同步发布经济预测,其中最值得关注的是:
- 通货膨胀率预将在今年年中 达到6.9% 左右的峰值,2023 年放缓至 5.2%,到 2026 年降至 3% 以下
- 失业率在 2022 年降至 3%,之后开始缓慢上升,至 2025 年底达到 4.8%
- 工资高增长态势在 2023 年将持续,且工资增幅将超过生活成本涨幅。然而,俄乌战争引发的全球持续通胀, 将对此预测造成一定的不确定性。
- 预计今年房价上涨 5.8%,但在 2023 年预计下跌 2.5%。 2024 年预计房价保持不变,而之后的 2025 年和 2026 年分别上涨 1.7% 和 1.9%
我们对某些预算领域的看法如下 :
在税收方面没有建设性的改进。 划拨企业发展基金的 1 亿纽币 缺乏实施细则。 虽然 350 纽币的生活成本补助解决了部分民众的燃眉之急,但它不会从根本上改善这些民众的家庭生活水平。
医疗保健是这份“福利预算” (Wellbeing Budget) 的重中之重。 支出从 2021 年的 12 亿纽币大幅增至 111 亿纽币,还包含 额外的 13 亿纽币的资本预算。 新西兰的医疗资源长期处于紧缺的状态,对于医疗体系的结构性改革需要长期的财政支持,因此政府承诺在接下来三年内持续支持 医疗保健改革, 而不只是未来的一年。
住房和房地产方面的投资也微乎其微。 政府宣布提高首套房补助申请的房价上限及取消首套房贷款的房价上限,这对首次购房者来说是一个好消息,有助于提高他们的购房能力。 不过,持续上升的融资成本以及日趋保守的银行机构,依旧让民众购房困难重重。
令人失望的是,政府没有出台相关策略去帮助那些无力购房的民众,而正是这些人在当前承受着不断增长的租金压力。 这份预算也没有提及任何有关社区住房或“公租房”项目的计划。 房地产委员会表示,如果政府早点在房地产业采取行动,现在应该已有 8000 多名新西兰人受益于“公租房”项目。 而政府的无所作为只会另现状持续恶化,并导致更多终身租房者的产生。
希望此信息对您有所帮助, 如果你想了解更多, 欢迎联系我们亚洲业务部。
欢迎联系Rosaline Chan咨询更多详情,联系方式如下:
Rosaline Chan税务咨询及合规直拨电话:+64 27 202 9861 电子邮箱:rosaline.chan@nz.gt.com |