This New Zealand guide has been adapted from Achieving Financial Success, a publication co-owned by CPA Australia the State of Victoria, Australia.
It is used on this website with permission.
CPA Australia has been granted permission from the State of Victoria to reproduce Achieving Financial Success and to modify the content to suit the New Zealand context.
The guide was adapted for New Zealand use by Staples Rodway. Staples Rodway is a national association of independent practices, with firms in Auckland, Hamilton, Taranaki, Hawkes Bay, Tauranga and Christchurch. All Staples Rodway firms are full-service audit, accounting, tax and business advisory firms. Firms within the network also offer specialist services, including valuation, corporate finance and insolvency. Staples Rodway is an independent member of Baker Tilly International.
Copyright notice
Copyright CPA Australia (ABN 64 008 392 452) 2012. All rights reserved. All trade marks and trade names are proprietary to CPA Australia and must not be downloaded, reproduced or otherwise used without the express consent of CPA Australia.
1. You may access and display pages from the website or CD-ROM on your computer, monitor or other video display device and make one printed copy of any whole page or pages for your personal use only.
2. You may download from the website or CD-ROM, and reproduce, modify, alter or adapt the provided templates (if any) and use them so reproduced, modified or adapted for your personal use and/or in your practice.
Except as provided by the Copyright Act 1994, no part of this publication may be reproduced or stored in a retrieval system in any form or by any means without the prior written permission of the copyright owner.
Except as expressly permitted herein, you may not (i) sublicense, lease, rent, distribute, or otherwise transfer the CD-ROM; or (ii) transmit, broadcast, make available on the internet or otherwise perform or display the CD-ROM in public, in whole or in part.
In reproducing or quoting the contents, acknowledgement of source is required.
Disclaimer
CPA Australia, the State of Victoria and the Staples Rodway network of independent firms have used reasonable care and skill in compiling the content of this Product.
However, CPA Australia, the State of Victoria, the Staples Rodway network of independent firms and Baker Tilly International do not make any warranty as to the accuracy or completeness of any information in this Product and no responsibility is taken for any action(s) taken on the basis of any information contained herein, whether in whole or in part, nor for any errors or omissions in that information.
No part of this Product is intended to be advice, whether legal or professional. You should not act solely on the basis of the information contained in the Product as parts may be generalised and may apply differently to different people and circumstances. Further, as laws change frequently, all users are advised to undertake their own research or to seek professional advice to keep abreast of any reforms and developments in the law.
Except to the extent that CPA Australia has expressly warranted in writing as to its compatibility, you shall have sole responsibility for determining the compatibility of this Product with any of your equipment, software and products not supplied by CPA Australia and you shall have the sole responsibility for installation of any Product on your systems.
Limitation of liability
To the extent permitted by applicable law, CPA Australia, the State of Victoria, the Staples Rodway network of independent firms, their employees, agents and consultants exclude all liability for any loss or damage claims and expenses including but not limited to legal costs, indirect special or consequential loss or damage (including but not limited to, negligence) arising out of the information in the materials.
Where any law prohibits the exclusion of such liability, CPA Australia, the State of Victoria, the Staples Rodway network of independent firms limit their liability to the re-supply of the information.
Acknowldegement
This Guide reproduces sections of Achieving Financial Success (a publication co-owned by CPA Australia and the State of Victoria through the Department of Business and Innovation). The State of Victoria has granted permission for such reproduction. CPA Australia wishes to acknowledge the support the State of Victoria provided for this publication.
This Guide reproduces sections of Achieving Financial Success (a publication co-owned by CPA Australia and the State of Victoria through the Department of Business and Innovation). The State of Victoria has granted permission for such reproduction. CPA Australia wishes to acknowledge the support the State of Victoria provided for this publication.
CPA Australia also wishes to extend our appreciation to Staples Rodway for helping us make the content relevant for New Zealand small businesses.
Important notice
We do not consider Goods and Service Tax (GST), income tax, or any other tax anywhere in this guide. For more information on your tax obligations, contact Inland Revenue or you accountant.