From 1 April 2018, small businesses with a turnover of less than $5 million a year do not need to be exposed to use-of-money interest when calculating their provisional tax. Tax payments do need to be made in full and on time.
On the face of it, the laws around employees’ and employers’ respective rights and responsibilities when it comes to sick leave might look cut and dried – the reality, though, is anything but.
While contemplating one’s mortality isn’t the most uplifting of pastimes, it is important to consider how you would like your earthly possessions dealt with once you “pop your clogs”.
SafePlus, a new government-developed and endorsed health and safety toolkit, is now available to all New Zealand businesses, including those in the rural sector.
It’s now nearly two years since significant changes to the Residential Tenancies Act came into force – so, it’s timely for landlords to double-check they are complying with the new laws, and are up with the play on what’s yet to come.
A recent High Court case (Mitchell v Zhang [2015] NZIT3208) clarified a vendor’s obligation to disclose information about land to a purchaser – and serves as a reminder of how critical timely due diligence and legal advice is when buying property.
Newsflash – notwithstanding some speedy cryogenics breakthrough, we’re all going to shuffle off this mortal coil one day. Even our most hardy avoidant, denial mechanisms, including skirting around the very real need to not only make a proper Will, but also keep it current, are an antidote to that reality.
