Would a “fat tax” be a step too far?  Could the tax system perhaps encourage Kiwis to be healthier? 
It already does.  Imagine how many more Kiwis would die prematurely from smoking related conditions if not for the fact that cigarettes are artificially expensive with around 70% of their price made up of tax?
Who would seriously argue the excise duty on cigarettes [...]

 
What a difference one word makes:   From 1 April this year, the Employment Relations Act was amended to change the test of whether a particular action by an employer was justified – for example a dismissal.  Before 1 April, the key question was what “would” a fair and reasonable employer have done in the circumstances – [...]

 
“What doesn’t kill you makes you stronger”.  Friedrich Nietzsche famously said that in 1886.  And Kelly Clarkson said it again this year, so it must be true.  
The last few years have been tough, but almost without exception our clients have emerged at the end of 2011 stronger and more confident about the future than they were  this time [...]

 
This is a story of a bank and a careless email.
Since Alan Bollard reduced the OCR in response to the Christchurch earthquake, three year fixed interest rates on residential mortgages have been somewhere just under 7%pa.  With floating rates down around 5.75%pa, there hasn’t been a lot of incentive or urgency for Kiwis to fix their rates.
But in the past fortnight we [...]

 
Quickbooks are encouraging users with older versions to upgrade by offering a carrot. 
We’re not in the business of necessarily pushing Quickbooks in preference to other packages like Xero, MYOB, Cash Manager, Bank Link or the many others.   But if you are a Quickbooks user and you haven’t yet upgraded to the 2010 / 11 version, this seems like a no-brainer: 
The QuickBooks [...]

 
Employers have until 1 July 2011 to bring personnel files up to date for each employee. 
The majority of employers already maintain personnel files for each employee – but many do not meet the new standard under the recent amendments to the Employment Relations Act 2000.  Many personnel files that I have seen contain little more [...]

 
As usual on budget day, it’s all ears on the live stream at Elevate CA. Here are our first impressions and some initial comment as Bill English reads Budget 2011 …
 
2:05pm
Bill English is explaining the theme of Budget 2011. This will be all about building savings and investment because as a country we need to [...]

 
Many people have asked how Hayley is getting on – and whether her baby has arrived safely.  Well now we can answer that question.  Maia Lucy Lenihan was born on 7 April weighing in at a whopping 7 pounds 15 ounces.  Mother and baby are happy and well.
Most accountants have the date 7 April etched into their memory [...]

Business owners will be aware that from 1 April, the 90 day trial provisions have been extended to cover all workplaces.  Previously this provision was available only in workplaces with fewer than 20 employees.
But many business owners may not be aware of this potential snag:
If you wish to include a 90 day trial period in your employment agreement, [...]

 
For most of our clients, 31 March is the end of the financial year – and time to start organising your records for the year.  Here is the process for getting your financial statements compiled this year: 
Traditionally, accountants send annual questionnaires around this time as a guide to help their clients compile complete financial records.  Last year we trialled on-line electronic [...]