Auckland accountant fees explained: personal tax returns from $700, company accounts from $900, GST returns from $110 per period. What pushes a quote up or down.

NZ GST registration explained: compulsory once turnover hits $60,000 in any 12 months, voluntary below that. Filing frequency, due dates and what changes at 15%.

NZ rental property deductions explained: interest fully deductible from 1 April 2025, rates, insurance, repairs, chattel depreciation, and the 2-year bright-line test.

Took money out of your NZ company? An overdrawn shareholder current account means FBT or a deemed dividend at IRD's 5.77% prescribed rate (from 1 Jan 2026).

Assessment, overdue return, penalty, audit: the 6 IRD letters NZ small-business owners get, the deadline on each, and what to do first. Interest is 8.97%.

Annual return, annual accounts, income tax return: three things. Every NZ company deadline in one table — 7 July, 28 August, 15 January, 7 April, GST and PAYE.

A repair is deductible; an improvement to a NZ rental building depreciates at 0%. Roof, kitchen, carpet, fence, heat pump under IRD's IS 26/01 (March 2026).

Hold overseas shares or funds while living in NZ? FIF uses a NZ$50,000 cost threshold, the first $50,000 is not exempt, and FDR taxes 5% of opening value yearly.

One commission invoice, four figures: $5,335 for income tax, $6,135.25 for GST, $1,067 withheld at 20%, $5,068.25 banked. NZ agent tax from IRD's August 2026 IR830.

Since 1 July 2024 bright-line is 2 years, but it is only one of three tests: when you sold, why you bought, and whether you or an associate is a dealer, developer or builder.

Sole trader vs company in NZ compared at $60k, $100k, $150k and $200k profit: 28% company rate vs personal brackets, compliance from $700 vs $900, liability.

Made a loss on your NZ rental? You still file an IR3R. The landlord's year: agent statement, separate account, interest deductible in full from 1 April 2025, two traps, records.