We have been helping private individuals manage their financial affairs for many years, advising them and ensuring that they are kept informed of any legislative changes which could affect their personal financial circumstances – whether an immediate concern or a potential future threat.

Our Services for Individuals


If you made financial donations to a charity which is registered in New Zealand or if you worked and paid for childcare or a housekeeper during the last tax year and have the receipt of that donation, you can claim part of it back as a rebate.

You can claim a rebate for:

▪ Donations of $5 or more to an approved charity, or

▪ Payment for childcare or a housekeeper (under certain conditions).

The maximum amount you can claim is:

▪ For donations of $1,890 or more your rebate will be $630 from 2003 onwards.

▪ For donations of $1,500 or more your rebate will be $500 for 2002 and previous years.

▪ If you've paid $940 or more for childcare or a housekeeper, your rebate will be $310.

Rebates can be claimed by individuals (not companies, trusts or partnerships) who:

▪ Earned taxable income during the period being claimed for, and

▪ Were resident in New Zealand at any time during the tax year.

For more information visit the IRD website or contact us for further assistance.

Gift Duty

Gift duty is a charge on any gifts over a certain value that one person makes to another. Any person making gifts with a total value of over $12,000 in any 12-month period must complete a gift statement for the IRD. Any person who gives gifts of more than $27,000 in any 365 day period is liable to pay gift duty.

For gift duty purposes, a gift is something given:
▪ When nothing is received in return, or
▪ When something is received in return, but its value is less than the value of the property given.

If something of lesser value is given in return for a gift, the value of the gift is the difference between the two values.

These items can all be gifts:
▪ Transfers of any items (for example, company shares or land)
▪ Any form of payment
▪ Creation of a trust
▪ A forgiveness or reduction of debt
▪ Allowing a debt to remain outstanding so that it can't be collected by normal legal action.

These types of gifts are not subject to gift duty:
▪ Small gifts, up to $2,000 total value to any one recipient in one calendar year, as long as  they are part of the giver's normal expenses
▪ Gifts for support and education of relatives (provided these gifts are not excessive)
▪ Gifts that create a charitable trust, and any gifts to a charitable trust
▪ Employer contributions to employee superannuation funds
▪ Retirement payments and special bonuses or gratuities
▪ Settling a home as a joint family home
▪ Any disposal of property under the Property (Relationships) Act 1976, as long as the recipient gets no more than 50% of the total relationship property

An exempt gift does not count towards the $27,000 of gifts that a taxpayer can make in a 12-month period before being liable for gift duty.

For more information on Gift Duty see the IRD website or please contact us for more information.

Tax Returns - Personal

Most people who earn salary or wages pay the correct amount of tax and don't need to do anything at the end of the tax year (31 March). However, if you earn income that has no tax deducted, or if you paid too much or not enough tax during the year, you'll need to file a return or get a personal tax summary. These will tell you if you have a tax refund or bill to pay.

If you earned income that hasn't been taxed (eg. rental or self-employed income), earned overseas income, run your own business or received withholding payments, you need to file an Individual income tax returns (IR3).

There are several occasions when you may be eligible for an income tax rebate. For example, when you're under 15 (or under 19 and still at school), earned less than $9,880 and worked for less than a full year or had more than one job. Or when you paid for childcare, a housekeeper, or made a donation for school fees or to a charity.

Please visit the IRD website or contact us for further assistance.