This article has been compiled by Murray McLean of McLean and Co., Chartered Accountants, a home-based business in Clive, Hawkes Bay which assists it’s small business, self employed person and property investor clients throughout New Zealand in Taxation, Accountancy and Business Advice and Development Support matters. Its website, www.mcleanandco.co.nz provides valuable tax and business information and business website links, and advises how to become a client.. Murray McLean is also the promoter and developer of the website www.taxreturnz.co.nz, which features an extensive taxation and business knowledge centre and assists in locating suitable Taxation and Accounting professionals and related Business professionals within New Zealand who can assist with taxation and business matters.

The views expressed in this article are the author's own and are intended as guidelines only. Readers are advised to seek professional advice pertaining to their own circumstances.