Tax and business guides
Plain-English guidance on GST, PAYE, KiwiSaver and running a business in New Zealand. Written by the C&C team and checked against current Inland Revenue rules. A new guide every week.
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GST filing frequency and accounting basis: how to choose
Registering for GST asks two questions that sound like the same question and are not. One sets how often you file. The other sets when a sale counts — and quietly decides your cash flow all year.
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GST filing frequency and accounting basis: how to choose
Two choices people mix up: how often you file, and whether a sale counts when invoiced or when paid.

What is the Independent Earner Tax Credit and how do I claim it?
Up to $520 a year for earners between $24,000 and $70,000 — who qualifies, how it abates, and the tax code you need.

Does your business need to register for GST in New Zealand?
The $60,000 threshold, what counts as a taxable activity, and what actually changes once you are registered.

Expert financial guidance for businesses in New Zealand
What a good accountant actually does for a growing business, and when it pays to bring one in.
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