Name change – PKF Tauranga

New name, same dedicated team.


The directors of Manning Warner Browne are excited to announce that our firm is joining the PKF International network.


PKF is a global family of independent professional service firms bound by a shared commitment to quality, integrity and the creation of value-added services to support our clients. We will remain locally owned and operated, with the added benefit of access to a global network operating in 440 cities across 150 countries.


This transition will provide you with global reach and expertise, whilst ensuring you still receive the same tailored service from our local team. We will provide added technical expertise, supplying services designed to resolve your compliance requirements with ease, but more importantly, working with you to provide the very best business support and outcomes for your business.


This transition means we are rebranding to PKF Tauranga. Over the coming month, you will see these changes flowing through our business, offices (Tauranga and Waihi) and website with our refreshed branding. From the beginning of April, our e-mail addresses will be changing to E-mails sent to our previous addresses will continue to be received and followed up by our team as we transition to PKF Tauranga.


What you need to know:

  • Our team, premises, phone numbers, and pricing will remain the same, so it is very much business as usual
  • Our email addresses will be transitioning to but we will still receive emails addressed to as we transition to PKF Tauranga
  • There is no change to our terms of service
  • You will see our new brand rolling out over the course of April
  • Keep an eye out for our upcoming information evening where we will share our new brand with you and celebrate the launch of PKF Tauranga.

If you have any queries about the rebrand of Manning Warner Browne to PKF Tauranga, please don’t hesitate to contact the team. We will be happy to answer any questions you may have.


We look forward to sharing the new brand with you and continuing to work with you in the future.


Warm regards,

PKF Tauranga Directors

Jason Manning, Russ Browne, Charlie Song

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Update: COVID-19 Wage Subsidy March 2021

Work and Income have announced a new Wage Subsidy for businesses affected by the rise in Alert Levels on 28 February 2021

Applications will be available from the Work and Income website from 1pm on Thursday 4th March – Link to Work and Income Wage Subsidy


To qualify, your business needs to experience a 40% decline in revenue over a consecutive 14-day period between 28 February and 21 March, compared to a typical 14-day period between 4 January and 14 February 2021 (6 weeks before the change in Alert Levels). This is available to businesses throughout New Zealand.


You’ll be able to apply online from 1pm on Thursday 4 March 2021 and payments start from Monday 8 March 2021.

Payment rates

The Wage Subsidy March 2021 will be paid for 2 weeks at the rate of:

  • $585.80 a week for each full-time employee retained (20 hours a week or more)
  • $350 a week for each part-time employee retained (less than 20 hours a week)

You can’t get a Wage Subsidy for an employee for the period they’re covered by a Leave Support Scheme or Short-Term Absence Payment.

If you have any questions or need assistance please don’t hesitate to contact us.

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2020 Client Questionnaires

Please download any applicable PDF questionnaires below to fill out. Once completed you can email to, or upload to your Xero software in Files.


Q: What type of questionnaire should I use?


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Manning Warner Browne Covid-19 updates

Update: 7th Aug 2020

With the move to Level 1 we are pleased to avise that we have returned to normal operations.   We are following governments guidelines for business and ask that before visiting our offices, should you feel unwell, particularly with symptoms of COVID-19, that you contact us by phone and we can discuss your requirements and whether these can be achieved by phone or with a digital face to face meeting.

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MWB Summer 2016 Newsletter

Buying off the plan? The bright-line test and you

We’ve talked before about how changes to tax law around buying and selling property might affect you. Now that the changes are in operation and the bright line test is being applied to determine tax liability, an issue highlighted only recently might leave you exposed. As we’ve discussed before, people who buy or sell a property within two years of acquiring it must pay tax on the gain. The main home is exempt and there are some other exceptions such as inheritance and relationship break-ups. Read more….

Filling employment gaps over summer

With the holidays coming up, you may have started to think about whether to employ some extra people over the holidays. If you do, think carefully about the kind of help you need and broadly what kind of employment contract is best suited to the situation. It’s important to make sure you comply with current employment law and have it right from the start. Read more….


When you’re entertaining clients or colleagues, some entertainment expenses are tax deductible while others aren’t. It can be tricky working out what’s deductible as a business expense and what isn’t. The basic idea is that an expense is business-related if you spend the money to help your business earn income. Most business-related expenses are fully deductible. If the expense doesn’t help your business earn gross income, it’s private and you can’t claim it as a tax deduction. Read more….

FBT on gifts and entertainment

If you are giving gifts to your team you may also be liable for fringe benefits tax. There’s a $300 exemption from paying FBT per employee per quarter so if the value of the gift is less than $300 you may be exempt. However, if the value of total benefits for an employee goes over $300 for the quarter year (and provided the total value of all benefits doesn’t exceed $22,500 for the year), the full value of the benefits is subject to FBT. Read more….


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MWB Winter 2016 Newsletter

Risk and rewards

Underpaid income tax?

Maybe you did not keep up with your provisional tax payments throughout the year? (oops) Perhaps you did not end up paying enough because you had a better-than-expected financial year (yay! but damn, an increased tax liability). It could be that seasonality or volatility make it difficult to forecast your provisional tax payments.

Whatever the case, owing the taxman additional income tax can put pressure on your business’ cashflow. With Inland Revenue’s interest clock continuously ticking at 8.27 per cent (and at 9.21% for tax debt incurred up until 8 May 2016) while that tax remains unpaid, the cost can quickly add up.

Tax pooling

An option we have discussed before is tax pooling. It is a service designed to reduce interest costs and provide payment options for provisional taxpayers.

How does it work?

For underpaid income tax, you can settle what you owe IRD by paying through a tax pooling intermediary such as Tax Management NZ (TMNZ) at an interest cost lower than the interest IRD charges on underpaid tax.

New GST online filing

The first steps towards tax simplification lie in the new option for taxpayers for online filing of GST returns. Inland Revenue has been working with two software providers to pilot a service so taxpayers can file their GST returns directly from their business software. At present this can be used for GST only returns or for combined GST and provisional tax returns, although this option is not open to taxpayers who use the ratio option to calculate provisional tax.

Timely reminders

Note: these dates apply to those clients for whom we prepare tax returns. Different dates will apply for those clients for whom we don’t prepare returns. Please ask us if you’d like more information.

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