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	<title>Whangarei Chartered Accountants - Elevate CA</title>
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	<link>http://www.elevateca.co.nz</link>
	<description>Whangarei based Accountants serving Northland, Auckland and Whangarei</description>
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		<title>Finding the Right Person to Manage your Business (North Harbour)</title>
		<link>http://www.elevateca.co.nz/finding-the-right-person-to-manage-your-business-albany/</link>
		<comments>http://www.elevateca.co.nz/finding-the-right-person-to-manage-your-business-albany/#comments</comments>
		<pubDate>Fri, 17 May 2013 04:02:08 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4523</guid>
		<description><![CDATA[&#160;
The majority of Kiwi businesses are owner managed.  The shareholders are the directors &#8211; and also provide day to day management.
In the early stages &#8211; and while your business is relatively small, this can be perfect.  After all, no-one will care about your business and work it like you will right?  But for business owners with ambitions <a href="http://www.elevateca.co.nz/finding-the-right-person-to-manage-your-business-albany/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Budget 2013</title>
		<link>http://www.elevateca.co.nz/budget-2013-nz/</link>
		<comments>http://www.elevateca.co.nz/budget-2013-nz/#comments</comments>
		<pubDate>Thu, 16 May 2013 03:27:49 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4495</guid>
		<description><![CDATA[&#160;

As usual at Elevate CA on budget day it’s all ears on the live stream as Bill English reads Budget 2013.  Here are our first impressions and some initial comment around the tax and business related aspects of Budget 2013 …
2:07pm
Bill English is explaining the theme of his fifth Budget 2013.  We are hearing that our economy <a href="http://www.elevateca.co.nz/budget-2013-nz/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Do you know this person?  (we&#8217;re hiring)</title>
		<link>http://www.elevateca.co.nz/dream-accounting-job/</link>
		<comments>http://www.elevateca.co.nz/dream-accounting-job/#comments</comments>
		<pubDate>Tue, 09 Apr 2013 02:16:59 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4437</guid>
		<description><![CDATA[&#160;
A warm welcome to Tim Chapman to the Elevate CA team this week.  Tim will be a fantastic addition to our crew &#8211; but we still need one more accountant to join our team.

Do you know this person?
We&#8217;re looking for a person who is up to speed in the industry right now.  He or she will need to <a href="http://www.elevateca.co.nz/dream-accounting-job/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Protecting your business when things go wrong (Newmarket)</title>
		<link>http://www.elevateca.co.nz/protecting-your-business-when-things-go-wrong-newmarket/</link>
		<comments>http://www.elevateca.co.nz/protecting-your-business-when-things-go-wrong-newmarket/#comments</comments>
		<pubDate>Fri, 22 Mar 2013 00:07:29 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4426</guid>
		<description><![CDATA[&#160;
Without a certain appetite for risk, most business owners would instead be happily employed in someone else&#8217;s business.  But of course where there is risk, the worst can happen.
Being a business owner involves a mix of risk and reward.  The prudent director is mindful of the risks inherent in his or her business &#8211; and <a href="http://www.elevateca.co.nz/protecting-your-business-when-things-go-wrong-newmarket/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Protecting your business when things go wrong (North Harbour)</title>
		<link>http://www.elevateca.co.nz/protecting-your-business-when-things-go-wrong-albany/</link>
		<comments>http://www.elevateca.co.nz/protecting-your-business-when-things-go-wrong-albany/#comments</comments>
		<pubDate>Thu, 21 Mar 2013 23:58:27 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4417</guid>
		<description><![CDATA[
Being a business owner involves a mix of risk and reward.  Without a certain appetite for risk, most business owners would instead be happily employed in someone else&#8217;s business.  But of course where there is risk, the worst can happen.
The prudent director is mindful of the risks inherent in his or her business &#8211; and <a href="http://www.elevateca.co.nz/protecting-your-business-when-things-go-wrong-albany/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Should you spend $1 to save 28 cents?</title>
		<link>http://www.elevateca.co.nz/consumable-aids-should-you-spend-1-to-save-28-cents/</link>
		<comments>http://www.elevateca.co.nz/consumable-aids-should-you-spend-1-to-save-28-cents/#comments</comments>
		<pubDate>Fri, 15 Mar 2013 02:10:06 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4405</guid>
		<description><![CDATA[&#160;
There is no sense in paying $1 to save 28 cents, right?  At this time of year, we always get a number of calls from business owners exploring the idea of spending money on expenses their business doesn’t necessarily need in order to get a tax deduction.
But when your business does eventually need to spend <a href="http://www.elevateca.co.nz/consumable-aids-should-you-spend-1-to-save-28-cents/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Are you a New Zealand tax resident?</title>
		<link>http://www.elevateca.co.nz/are-you-a-new-zealand-tax-resident/</link>
		<comments>http://www.elevateca.co.nz/are-you-a-new-zealand-tax-resident/#comments</comments>
		<pubDate>Thu, 14 Mar 2013 03:55:59 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4391</guid>
		<description><![CDATA[New Zealand tax residents pay tax in this county on their worldwide income.  This is a straightforward rule on the face of it – but what is a New Zealand tax resident?
Kiwis remain tax residents until they have been outside New Zealand for 325 days in any 12 month period – and have stopped having <a href="http://www.elevateca.co.nz/are-you-a-new-zealand-tax-resident/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/are-you-a-new-zealand-tax-resident/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Using Imputation Credits at 30%</title>
		<link>http://www.elevateca.co.nz/using-imputation-credits-at-30/</link>
		<comments>http://www.elevateca.co.nz/using-imputation-credits-at-30/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 22:46:02 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4382</guid>
		<description><![CDATA[
Would you pay $1,000 today rather than paying $1,667 later?  That’s a question many companies must answer before 31 March.
We have a window of opportunity until 31 March 2013 to declare dividends with Imputation Credits (ICs) attached at up to 30% depending on how much tax the company has actually paid.  ICs represent tax paid <a href="http://www.elevateca.co.nz/using-imputation-credits-at-30/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Why do Businesses Stop Growing? (Newmarket)</title>
		<link>http://www.elevateca.co.nz/why-do-businesses-stop-growing-newmarket/</link>
		<comments>http://www.elevateca.co.nz/why-do-businesses-stop-growing-newmarket/#comments</comments>
		<pubDate>Mon, 11 Mar 2013 00:38:34 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4375</guid>
		<description><![CDATA[
Back in 1965, Bob Dylan wrote the song &#8220;Its alright Ma, I&#8217;m only bleeding&#8221; &#8211; the lyrics of which have morphed into the oft repeated business cliche &#8220;If your business is not growing, it&#8217;s dying&#8221;.
Although overused, this statement is generally true.  We live in a finite world where growth is necessary for survival &#8211; but <a href="http://www.elevateca.co.nz/why-do-businesses-stop-growing-newmarket/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Payroll changes from 1 April 2013</title>
		<link>http://www.elevateca.co.nz/payroll-changes-from-1-april-2013/</link>
		<comments>http://www.elevateca.co.nz/payroll-changes-from-1-april-2013/#comments</comments>
		<pubDate>Wed, 13 Feb 2013 04:23:49 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4354</guid>
		<description><![CDATA[&#160;
There are a few payroll changes that will affect almost all employers from 1 April.  You will need to be aware of these when you complete your Employer Monthly Schedules (EMS) for pay periods starting on or after that date.
&#160;
KiwiSaver
The minimum contribution rate for employers and employees will increase from 2% to 3% of gross salary or <a href="http://www.elevateca.co.nz/payroll-changes-from-1-april-2013/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/payroll-changes-from-1-april-2013/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Online vs Bricks and Mortar Retailers</title>
		<link>http://www.elevateca.co.nz/online-vs-bricks-and-mortar-retailers/</link>
		<comments>http://www.elevateca.co.nz/online-vs-bricks-and-mortar-retailers/#comments</comments>
		<pubDate>Wed, 13 Feb 2013 03:14:30 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4347</guid>
		<description><![CDATA[Are New Zealand bricks and mortar retailers becoming show rooms for online retailers?
Who among us hasn’t browsed around a store doing homework and picking the brains of the sales staff – then gone home and searched out the best price online?  And then possibly purchased the product for considerably less from an online store that is unencumbered <a href="http://www.elevateca.co.nz/online-vs-bricks-and-mortar-retailers/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/online-vs-bricks-and-mortar-retailers/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRD Industry Benchmarking</title>
		<link>http://www.elevateca.co.nz/ird-industry-benchmarking/</link>
		<comments>http://www.elevateca.co.nz/ird-industry-benchmarking/#comments</comments>
		<pubDate>Wed, 13 Feb 2013 01:40:20 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4340</guid>
		<description><![CDATA[The IRD have always used industry benchmarking as a tool to identify businesses that may warrant further attention by their investigation team.
But this has previously been a dark art where those outside the IRD have little idea of what the benchmark numbers look like.
But now, the IRD is publishing their benchmarks.  Well, for 16 industries <a href="http://www.elevateca.co.nz/ird-industry-benchmarking/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Nexus between Expenditure and Income</title>
		<link>http://www.elevateca.co.nz/nexus-between-expenditure-and-income/</link>
		<comments>http://www.elevateca.co.nz/nexus-between-expenditure-and-income/#comments</comments>
		<pubDate>Wed, 13 Feb 2013 00:25:51 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4333</guid>
		<description><![CDATA[The Oxford Dictionary defines “nexus” as “a connection or series of connections linking two or more things.”
This is a rarely used word outside smartphone or tax circles.  But it is an important concept for business owners when determining whether expenses will be tax deductible.  For expenditure to be deductible, it must have a clear nexus with <a href="http://www.elevateca.co.nz/nexus-between-expenditure-and-income/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/nexus-between-expenditure-and-income/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Are you using an old version of Cash Manager?</title>
		<link>http://www.elevateca.co.nz/are-you-using-an-old-version-of-cash-manager/</link>
		<comments>http://www.elevateca.co.nz/are-you-using-an-old-version-of-cash-manager/#comments</comments>
		<pubDate>Mon, 11 Feb 2013 21:51:45 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4360</guid>
		<description><![CDATA[Are you a user of an old version of the Accomplish Cash Manager accounting software?  By old, I mean version CM2009 or earlier.
If so, you may or may not know that Accomplish’s policy is not to support only the current and three prior versions of Cash Manager.
This means that whilst Accomplish currently supports CM2009(V14), when CM2013 <a href="http://www.elevateca.co.nz/are-you-using-an-old-version-of-cash-manager/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/are-you-using-an-old-version-of-cash-manager/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Why do Businesses Stop Growing? (North Harbour)</title>
		<link>http://www.elevateca.co.nz/why-do-businesses-stop-growing-north-harbour/</link>
		<comments>http://www.elevateca.co.nz/why-do-businesses-stop-growing-north-harbour/#comments</comments>
		<pubDate>Fri, 08 Feb 2013 00:34:58 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4329</guid>
		<description><![CDATA[&#8220;If your business is not growing, it&#8217;s dying&#8221;.  I&#8217;m not sure whether it was Bob Dylan or TJ Sullivan whos words were adapted into this business cliche &#8211; but it is oft repeated in business literature.
Although overused, this statement is generally true.  We live in a finite world where growth is necessary for survival &#8211; but <a href="http://www.elevateca.co.nz/why-do-businesses-stop-growing-north-harbour/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>We are hiring!</title>
		<link>http://www.elevateca.co.nz/dream-accounting-job-1/</link>
		<comments>http://www.elevateca.co.nz/dream-accounting-job-1/#comments</comments>
		<pubDate>Thu, 17 Jan 2013 22:36:22 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4321</guid>
		<description><![CDATA[
We are growing fast &#8211; and are looking for just the right accountant to join our team.
 Who we&#8217;re looking for?
We&#8217;re looking for a person who is up to speed in the industry right now.  You&#8217;ll need to have at least two years recent experience in an NZ Chartered Accounting business.  And equally important is the attitude to <a href="http://www.elevateca.co.nz/dream-accounting-job-1/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Elevate CA &#8211; Christmas Party 2012</title>
		<link>http://www.elevateca.co.nz/elevate-ca-christmas-party-2012/</link>
		<comments>http://www.elevateca.co.nz/elevate-ca-christmas-party-2012/#comments</comments>
		<pubDate>Wed, 21 Nov 2012 00:07:54 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4281</guid>
		<description><![CDATA[ 
We would be honoured if our clients, professional contacts, BOF members and friends would join us at 4:00pm on 5 December for the &#8220;Elevate CA Christmas Party &#8211; 2012&#8243;.
If the idea of an accountant&#8217;s party leaves you searching for excuses like a long ago booked hair appointment, never fear &#8211; this one won&#8217;t fit the mold.
 
For your <a href="http://www.elevateca.co.nz/elevate-ca-christmas-party-2012/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/elevate-ca-christmas-party-2012/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Divorce Proof your Business (North Harbour)</title>
		<link>http://www.elevateca.co.nz/divorce-proof-your-business/</link>
		<comments>http://www.elevateca.co.nz/divorce-proof-your-business/#comments</comments>
		<pubDate>Tue, 30 Oct 2012 22:02:38 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4273</guid>
		<description><![CDATA[&#160;
Divorce or separation can have far reaching or fatal consequences for your business.  Typically shares in the business are matrimonial property - and their value will form part of the pool of assets to be divided.     This can result in a forced sale of the business, financial strain as funds are borrowed to settle the martimonial separation &#8211; <a href="http://www.elevateca.co.nz/divorce-proof-your-business/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Kickstart your Business for 2013 (Whangarei)</title>
		<link>http://www.elevateca.co.nz/kickstart-your-business-for-2013/</link>
		<comments>http://www.elevateca.co.nz/kickstart-your-business-for-2013/#comments</comments>
		<pubDate>Tue, 16 Oct 2012 20:39:23 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4264</guid>
		<description><![CDATA[
&#160;
Resolutions made on new years day are famous for not making it past January.  To increase the chances of those business resolutions sticking, now is the time to start planning &#8211; identify exactly what it is you want to achieve next year, and to distil this down to tangible and measurable action plans.
This is the topic for the final Business Owners <a href="http://www.elevateca.co.nz/kickstart-your-business-for-2013/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Cashflow when times are Tough (North Harbour)</title>
		<link>http://www.elevateca.co.nz/cashflow-when-times-are-tough-north-harbour/</link>
		<comments>http://www.elevateca.co.nz/cashflow-when-times-are-tough-north-harbour/#comments</comments>
		<pubDate>Tue, 09 Oct 2012 02:09:35 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4258</guid>
		<description><![CDATA[
Managing Cashflow is top of mind for most business owners.   And when times are tough, proper and innovative management of cashflow can become a matter of life and death for the business.
Cashflow management can be a critical success factor in ensuring your business will survive and prosper within your industry.
For those business owners who are focussed on managing cashflow, the 18 <a href="http://www.elevateca.co.nz/cashflow-when-times-are-tough-north-harbour/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/cashflow-when-times-are-tough-north-harbour/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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		<title>Q: Are you bound by tax law not yet drafted?</title>
		<link>http://www.elevateca.co.nz/q-when-are-you-bound-by-a-tax-law-not-yet-drafted/</link>
		<comments>http://www.elevateca.co.nz/q-when-are-you-bound-by-a-tax-law-not-yet-drafted/#comments</comments>
		<pubDate>Fri, 10 Aug 2012 00:15:38 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4199</guid>
		<description><![CDATA[&#160;
A:  If you’re negotiating to lease commercial premises for your business, you are now subject to an as-yet-unwritten change in tax legislation.  Read on.
Times are tough for many a commercial landlord.  Many buildings are less than 100% occupied with prospective tenants keen to drive a tough bargain before signing a lease.  Often this includes a lease inducement <a href="http://www.elevateca.co.nz/q-when-are-you-bound-by-a-tax-law-not-yet-drafted/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/q-when-are-you-bound-by-a-tax-law-not-yet-drafted/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Good Tax, Bad Tax</title>
		<link>http://www.elevateca.co.nz/good-tax-bad-tax/</link>
		<comments>http://www.elevateca.co.nz/good-tax-bad-tax/#comments</comments>
		<pubDate>Thu, 09 Aug 2012 10:52:32 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4182</guid>
		<description><![CDATA[ 
Q: When can tax be a positive thing? 
A: When it encourages behaviour that makes the world a better place for us all.  In my humble opinion, that is.
Tobacco excise falls into this category – it provides a disincentive to smoking, surely saving many Kiwi lives every year.
Next question. 
Q: When is a tax particularly bad?  
A: When it actively <a href="http://www.elevateca.co.nz/good-tax-bad-tax/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/good-tax-bad-tax/feed/</wfw:commentRss>
		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Drugs, dangerous equipment and process</title>
		<link>http://www.elevateca.co.nz/of-drugs-dangerous-equipment-and-due-process/</link>
		<comments>http://www.elevateca.co.nz/of-drugs-dangerous-equipment-and-due-process/#comments</comments>
		<pubDate>Thu, 09 Aug 2012 04:42:25 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>
		<category><![CDATA[Uncategorized]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4163</guid>
		<description><![CDATA[ 
If an employee reports for work ready to operate dangerous equipment &#8211; then tests positive on a random drug test, you’d be on safe grounds dismissing for serious misconduct, right?  
Not so simple.     
Correct process is essential regardless of the facts – and employers who do not pay close attention to this will struggle to defend their actions under <a href="http://www.elevateca.co.nz/of-drugs-dangerous-equipment-and-due-process/" rel="nofollow"> Read More...</a>]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/of-drugs-dangerous-equipment-and-due-process/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Multi-choice Question of the Day</title>
		<link>http://www.elevateca.co.nz/multi-choice-question-of-the-day/</link>
		<comments>http://www.elevateca.co.nz/multi-choice-question-of-the-day/#comments</comments>
		<pubDate>Tue, 07 Aug 2012 05:19:09 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Elevate CA Blog]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4172</guid>
		<description><![CDATA[&#160;
A $100 credit on your next Elevate CA accounting invoice for the first person to correctly answer this question!

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]]></description>
		<wfw:commentRss>http://www.elevateca.co.nz/multi-choice-question-of-the-day/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Productivity &#8211; getting more from what you have (North Harbour)</title>
		<link>http://www.elevateca.co.nz/productivity-getting-more-from-what-you-have-north-harbour/</link>
		<comments>http://www.elevateca.co.nz/productivity-getting-more-from-what-you-have-north-harbour/#comments</comments>
		<pubDate>Mon, 30 Jul 2012 03:27:04 +0000</pubDate>
		<dc:creator>Fraser Hurrell</dc:creator>
				<category><![CDATA[Business Owners Forum]]></category>
		<category><![CDATA[Events]]></category>

		<guid isPermaLink="false">http://www.elevateca.co.nz/?p=4155</guid>
		<description><![CDATA[ 
Almost all business owners find themselves under intense pressure to do more with less.  Maintaining competitiveness is a constant imperative with customers and clients typically wanting more, wanting it faster &#8211; and expecting it to cost less.
Continuous improvement in productivity is often a critical success factor in ensuring your business will still be prospering two, five or ten <a href="http://www.elevateca.co.nz/productivity-getting-more-from-what-you-have-north-harbour/" rel="nofollow"> Read More...</a>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
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