Encounter the Difference

NZ CA is an association of independent Chartered Accounting firms, proactively working together for the benefit of our clients.

Leaky Homes

Published in: TrialBalance | #63

We have heard Inland Revenue is targeting claims for repairing leaky homes. The general principle for determining whether a new asset has been created is whether the “repairs” substantially rebuilds the whole of the asset. We do not have
space here to discuss the meaning of the word “substantially”.
One device used by Inland Revenue, where a body corporate is involved, is to say the asset is the whole building. From the point of view of the client, the asset is their unit. We think their approach is wrong. If one of your clients is selected for audit, you might consider getting the support of a tax specialist.

  • Auckland
  • Bay of Plenty
  • Canterbury
  • East Coast
  • Hawke's Bay
  • Manawatu/Wanganui
  • Nelson/Marlborough
  • Northland
  • Otago
  • Southland
  • Taranaki
  • Waikato
  • Wairarapa
  • Wellington
  • West Coast

nsaTax Limited

As a specialist provider, we have a specific range of services on offer to New Zealand and international businesses.

Tax laws and regulations, including their interpretations, are always changing and evolving so a large part of thier job is maintaining and developing our knowledge so we can continue to offer insightful advice and the most robust solutions to their clients

Region: Auckland

Phone: 09 309 6505

Young Read Woudberg

Trust YRW for highly professional accountancy support – as well as for expertise in business development, new business establishment and information technology.  We have a firm emphasis on regional business needs and are particularly close to local dynamics in the property, commercial and horticultural sectors. YRW are well resourced to provide experienced, informed, independent advice while we remain small enough to form long lasting personal relationships.

Region: Bay of Plenty

Phone: 07 578 0069

Duns Limited


Founded in 1980 and based in Christchurch, we offer a complete service with industry expertise in Property Investment and Development, Construction and Trades, Professional Services, Hospitality and Tourism, Retail, Motor Vehicles Dealers and Services and Transport and Logistics.

Region: Canterbury

Phone: 03 365 0768

No firms in East Coast

NZ CA Limited

Region: Hawke's Bay

Phone: 06 835 5299

Naylor Lawrence

Region: Manawatu/Wanganui

Phone: 06 357 0640

Wallace Diack Chartered Accountants Ltd

Region: Nelson/Marlborough

Phone: (03) 578 7389

Sudburys Limited

Sudburys look after business owners providing solutions in all areas related to accounting, finance and wealth management. They work alongside their clients, from supporting them with their daily accounting needs, to providing them with valued business advice.

Region: Northland

Phone: (09) 430 4888

G S McLauchlan & Co

GSM is a Dunedin based Business Advisory and Chartered Accountancy practice founded in 1957. 

GSM pride themselves on our specialist knowledge, our ability to keep fresh in today's ever changing environment

Region: Otago

Phone: 03 477 8192

McIntyre Dick & Partners Limited

McIntyre Dick & Partners Ltd is one of the top chartered accountancy and business advisory firms in Invercargill and with a diverse portfolio of clients throughout the south including Invercargill, Te Anau, Gore, Queenstown, Dunedin & throughout Otago.

Region: Southland

Phone: 03 211 0801

Harris Taylor Limited

The Accountancy world is constantly changing and highly competitive. At Harris Taylor their challenge is to stay ahead of the competition by providing the best possible service, whilst ensuring that client satisfaction remains our primary motivation and ultimate goal.

Region: Taranaki

Phone: 06 278 5058

Strettons & Co Limited

Strettons Directors lead an energetic team of skilled professionals. Their team is motivated, multi-talented and works hard to achieve maximum results for clients. Their strengths and specialities align with the backbone of New Zealand industry - forestry, farming, geothermal energy, tourism, property small to medium business and human resources.

They recognise that one size does not fit all and their business reflects this, they employ the best people with a range of talents to service their clients.

Region: Waikato

Phone: (07) 376 1700

Southey Sayer

Offering a full range of accounting and business development services, tailored to meet the needs of each individual client. The wide range of expertise and experience within the firm is shared amongst the partners and their teams for their clients benefit. Services and products offered are fully flexible there will be no expectation to conform to a certain product or pricing structure.

Region: Wairarapa

Phone: (06) 370 0811

BW Miller Dean Ltd

BW Miller Dean Ltd was formed on 1 April 2016 with the merger of two long standing Wellington chartered accountancy practices: BW Chartered Accountants Ltd and Miller Dean Chartered Accountants Ltd. 

BW Miller Dean pride themselves on building relationships based on trust with clients through personal, individual attention, and always being available to help their clients with specialist Accounting or Finance functions when needed.

Region: Wellington

Phone: 04 910 3340

Marshall & Heaphy Limited

Central to the culture of the team that has been developed over their history, is the belief that successful and sustainable businesses are the backbone for the West Coast community. Great businesses create jobs, keeping people and family together on the Coast, building a sustainable community.

Region: West Coast

Phone: 03 768 7186