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Partnership really means two or more people or entities coming together in a common undertaking or enterprise.You can trade your partnership through various trading vehicles including companies/LAQCs, joint ventures, general partnership, special partnerships, limited partnerships, or trusts. Each trading vehicle should have an agreement created..

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Important Interest Rate Commentary: 1 May

by Matthew Gilligan 28 Apr 09

First of all with the OCR announcement this week, what about interest rates? What will the banks do and what should you be thinking about at present? You will remember in my newsletter on interest rates just over a month ago, I suggested that you consider..

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In a welcome development for taxpayers, the Minister of Revenue, Peter Dunne, has recommended to the Finance and Expenditure Select Committee considering the new associated persons rules (for dealers in land, developers, and builders) that the implementation date of these rules be delayed. To recap,..

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As I have said on several occasions, property and stock markets react much faster than local businesses to bad news. The property sector and stock market wear the downside of recession very quickly, as does the entire supply chain underneath these sectors of the economy...

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The seminar last night was the best I have attended. Your speech was inspiring, professional and interesting. I have followed GRA for a very long time and really love your books Property 101 and Tax Structures 101. I didn't find them in the library of Victoria University and managed to ask the uni to purchase some copies so that students won't miss out these amazing books. - Kardy - December 2017
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