BDO in New Zealand

‘Tis the season for giving. But what are the tax implications for your business? In our latest Eyes on Tax episode, BDO’s Sandita Singh and James Peck join business journalist Madison Malone to discuss the latest FBT rules. They cover everything from common pitfalls with gift cards and vouchers to proposed legislative changes affecting motor vehicles, and clarify when benefits are subject to FBT - just in time for the festive season. For more, read our latest BDO Eyes on Tax article or watch the video below: https://lnkd.in/ger6fUrD

The introduction of Statements of Service Performance (SSP) marked a global milestone, enabling stakeholders to understand a charity’s impact beyond financial metrics. But what are the key benefits of SSPs, the challenges and next steps for credible, decision-useful service performance reporting? A newly-released study offers a first-of-its-kind look into how New Zealand charities and auditors are adapting to mandatory service performance reporting and audit standards for Tier 1 and 2 charities. Co-authored by Dr. Gina Xu, BDO New Zealand and Dr. Cherrie Yang, Massey University, the report is based on content analysis of SSPs and in-depth interviews. It is relevant for C-Suite, Boards, CFOs, evaluation leads, funders, philanthropies, audit professionals, standard setters and policymakers. View the report for key findings, practical recommendations, and actionable insights. For more, contact our BDO Not-for-Profit team or your local BDO adviser. https://lnkd.in/grQgtBBc

What’s driving success in Māori business? Released today, BDO Pūrongo Pakihi Māori 2025, our seventh annual BDO Māori Business Sector Report, reveals Māori business leaders are more positive about their business performance than those in most other sectors. Contributing to this are the connections many have to the primary industry – recently benefitting from favourable revenue from produce, the lower NZ Dollar and interest rates. Māori business leaders beyond primary continue to find business conditions challenging. However, for many, financial performance is not their only measure of success. “While business conditions remain challenging for many pakihi Māori, it’s inspiring to witness te ao Māori standing tall as a core measure of success for Māori business leaders.” - Solomon Dalton, BDO Māori Business Sector Leader. Mike McRoberts joined Solomon for a kōrero about the challenges, opportunities and cultural considerations facing Māori business leaders. For more info and support, view our report, including practical business tohutohu (tips), or contact your BDO Adviser. https://lnkd.in/gZygZK34 Ngā mihi to Ngāti Whātua Ōrākei for the opportunity to film on their marae and Lisa Davis, CEO of Ngāti Whātua Ōrākei Trust, for sharing her perspectives on urban Māori business leader issues.

What’s ahead for New Zealand’s mid-market deals in 2026? “We’re cautiously optimistic about next year and excited about ’27,” says Andrew Beagley, Deal Advisory Partner at BDO. After a challenging couple of years, signs of cautious optimism are emerging in the mid-market M&A space. Interest rate cuts, improving company earnings, and sector-specific resilience are setting the stage for a more active 2026. Andrew and fellow BDO Deal Advisory Partner, Daniel Martin, recently joined business journalist Madison Malone to discuss the outlook for mid-market merger and acquisition (M&A) activity in New Zealand, sector trends, market resilience, and practical advice for business leaders as they prepare for transactions in 2026 and beyond. Watch the full discussion below or read the full article here: https://lnkd.in/gsK-YJhz

“Survive to 2025” is turning into “Find a fix in 2026” according to BDO National Business Restructuring leader, Rees Logan. With business sentiment at a record low, many NZ businesses are shifting from survival mode to seeking solutions for long-term resilience. Rees notes, “Businesses that can ride out these challenging times will emerge more agile and resilient and will be able to take advantage of improving economic conditions. With a big driver of our economy being consumer sentiment, businesses are hoping the recent OCR cuts will improve consumer confidence and drive an increase in discretionary spend.” Our latest BDO Business Performance Index highlights the importance of agility and robust planning in uncertain times. How does your business compare? Read the full report here: https://lnkd.in/gpBubTfZ View a full list of helpful business tips here: https://lnkd.in/gSb9ahiN

Are better times coming for NZ business leaders? Less than half (48%) of business leaders are positive about their current business performance – a record low – as revealed in the latest biannual BDO Business Performance Index (BPI) report released today. Looking ahead to 2026, expectations remain subdued. However, there’s a lot to unpack, including some notable variations in the relative sentiment and issues faced across business sectors, sizes and regions. To get started, check out our highlights video where journalist Madison Malone discusses key take-outs with BDO Advisory Partner Kimberley Symon. For more, view the BPI report here including our library of practical business tips to help navigate the leading issues highlighted by business leaders, or contact your BDO Advisor for further support. https://lnkd.in/gpBubTfZ