Accounting Insights | Eastmure & Associates

Accounting Insights

Practical tax, business, and financial advice for Christchurch SMEs and medical professionals

70 posts

Business Expenses NZ: What You Can and Cannot Claim
Tax & Compliance

Business Expenses NZ: What You Can and Cannot Claim

Not every cost you incur in running your business is deductible. This guide explains the rules around business expense claims in New Zealand — what qualifies, what does not, and where the grey areas are.

7 min readPeter Eastmure
#business expenses#tax deductions#NZ tax
Company Tax Return NZ: What Every Business Owner Needs to Know
Tax & Compliance

Company Tax Return NZ: What Every Business Owner Needs to Know

Filing a company tax return in New Zealand is not the same as a personal return. This guide covers what is required, when it is due, and how to avoid the most common mistakes.

7 min readPeter Eastmure
#company tax return#IR4#corporate tax
PAYE NZ: A Plain-English Guide for Small Business Employers
Tax & Compliance

PAYE NZ: A Plain-English Guide for Small Business Employers

If you employ staff in New Zealand, you are responsible for deducting and paying PAYE. This guide explains how PAYE works, what you need to do each payday, and how to avoid the most common mistakes.

8 min readPeter Eastmure
#PAYE#payroll#employer obligations
Payroll NZ: How to Set Up and Run Payroll for Your Small Business
Tax & Compliance

Payroll NZ: How to Set Up and Run Payroll for Your Small Business

Setting up payroll for the first time in New Zealand? This guide covers everything from registering as an employer to choosing payroll software and meeting your ongoing IRD obligations.

7 min readPeter Eastmure
#payroll#PAYE#small business
What Is a Tax Agent in NZ — and Do You Need One?
Tax & Compliance

What Is a Tax Agent in NZ — and Do You Need One?

A registered tax agent in New Zealand does more than file your return. This guide explains what a tax agent is, what the filing extension means in practice, and how to choose the right one for your situation.

7 min readPeter Eastmure
#tax agent#registered tax agent#NZ tax
Best Accounting Software for NZ Small Business in 2026
Business Tools

Best Accounting Software for NZ Small Business in 2026

Xero, MYOB, Hnry, QuickBooks — which accounting software is right for your NZ small business in 2026? Updated pricing, honest pros and cons, and a clear recommendation for each business type.

8 min readPeter Eastmure
#accounting software#Xero#MYOB
Your Family Trust and the 2026 Election: What's at Risk?
Tax

Your Family Trust and the 2026 Election: What's at Risk?

The trust tax rate is already 39%. But depending on who wins the 2026 election, the rules around trusts could change further — from disclosure requirements to wealth taxes that reach inside trust-held assets. Here is what each party is signalling and what you should be thinking about now.

6 min readPeter Eastmure
#family trust#trust tax rate#election 2026
Fix or Float? How to Think About Your Mortgage in 2026
Property & Investment

Fix or Float? How to Think About Your Mortgage in 2026

Interest rates have fallen sharply from their 2023 peak, but the path ahead is uncertain. Should you lock in a fixed rate now, stay floating, or split? Here is a practical framework for business owners and property investors making the decision in 2026.

8 min readPeter Eastmure
#interest rates#fixed rate#floating rate
Will Income Tax Thresholds Change After the 2026 NZ Election?
Tax

Will Income Tax Thresholds Change After the 2026 NZ Election?

ACT wants to cut the top rate. National has ruled out new taxes but hasn't committed to threshold changes. Labour is focused on fiscal repair. Here is what each party is actually proposing on income tax — and what it could mean for your take-home pay or business drawings.

6 min readPeter Eastmure
#income tax#tax thresholds#tax brackets