Complete tax compliance support for individuals, sole traders, companies, partnerships and trusts. We manage your Inland Revenue obligations, identify legitimate tax-saving opportunities and keep every return and payment on schedule.
Murray Sharma & Associates are authorised tax agents registered with Inland Revenue. Our objective is to provide accurate tax advice, ensure your true tax position is correctly disclosed and help you meet every filing and payment obligation on time
As a registered tax agency, we can also provide access to extended filing deadlines that are not generally available when you file independently.
From a sole trader’s first GST return to provisional tax, payroll obligations and company FBT, we manage the complete compliance cycle so you can focus on running your business.
“Good tax compliance is not simply about submitting returns. It is about understanding your position, planning ahead and ensuring you never pay more tax than the law requires.”
We track your return dates, payment obligations and provisional tax instalments so nothing is overlooked.
We identify available deductions, credits and structural opportunities while keeping your reporting fully compliant.
Registered tax-agent clients may receive extended filing deadlines through Inland Revenue.
We communicate with Inland Revenue, respond to queries and help resolve tax issues on your behalf.
As part of completing your year-end financial statements, we prepare and file the income tax returns required for your structure — IR3 (individuals and sole traders), IR3NR (non-residents), IR4 (companies), IR6 (trusts and estates), IR7 (partnerships and look-through companies) and IR526 (donation rebates). We make sure the correct return is filed, your correct tax position is disclosed, you stay on top of provisional tax, and you receive any refund you are entitled to
GST is levied at 15% on the supply of most goods and services in New Zealand. You must register for GST once your turnover exceeds $60,000 in any 12-month period (you can also register voluntarily below that threshold). Your filing frequency depends on the size of your business. We handle GST registration, return preparation and filing, advice on the GST treatment of particular transactions (property, imports, second-hand goods, zero-rated supplies), and the resolution of any GST disputes with Inland Revenue.
If your residual income tax was more than $5,000 in the previous year, you will generally be a provisional taxpayer, paying your income tax in instalments through the year rather than in one lump sum. We calculate your provisional tax under the method that suits you best — standard (uplift), estimation, the ratio method, or AIM (the Accounting Income Method that pays tax as you earn through your accounting software) — and manage the instalment dates so you are never caught short. Where cash flow is tight, we can also arrange tax pooling to reduce IR interest and give you more flexible payment dates.
If your business provides non-cash benefits to employees or shareholder-employees — motor vehicles available for private use, low-interest or interest-free loans, free, subsidised or discounted goods and services, or contributions to funds and insurance — you may need to return FBT quarterly or annually. FBT rules are one of the most commonly misunderstood areas of tax, particularly the treatment of company vehicles and home-to-work travel. We calculate your liability correctly, advise on the most cost-effective way to provide benefits, and file your FBT returns on time.
If your business has employees, we operate your payroll and ensure PAYE, the ACC earners' levy, student loan deductions and KiwiSaver contributions are calculated correctly and remitted to Inland Revenue. Under payday filing, employment information must be filed every time you pay staff, and we manage this for you. The default KiwiSaver contribution rate rose to 3.5% for both employees and employers from 1 April 2026 and is legislated to increase to 4% from 1 April 2028, so we make sure your payroll reflects the current rate
Every business with earnings pays ACC levies, and the levy classification you fall under has a real impact on your cost. We help you budget for your ACC obligations, check that you are on the correct classification unit for your industry, review whether CoverPlus Extra suits self-employed owners, and make sure levies are paid on time to avoid penalties.
Filing frequency depends on annual turnover. Six-monthly is available if your turnover is $500,000 or less, two-monthly is the standard cycle for most businesses, and monthly is required once turnover exceeds $24 million (or optional if you prefer). MSA will advise which frequency suits your business and cash flow.
GST is 15% on most goods and services. You must register once your turnover exceeds $60,000 in any 12-month period, and you can register voluntarily below that. Financial services and residential rent are exempt.
Individuals are taxed at 10.5% up to $15,600, 17.5% to $53,500, 30% to $78,100, 33% to $180,000, and 39% above $180,000. The company rate is 28% and the trustee rate is 39% (33% where trustee income is $10,000 or less). These thresholds have applied since 31 July 2024.
Provisional tax is income tax paid in instalments through the year rather than in one lump sum. It generally applies if your residual income tax was more than $5,000 in the previous year. MSA calculates it under the method that suits you — standard, estimation, ratio or AIM — and can use tax pooling to ease cash flow.
You are not legally required to use one, but a registered tax agent like MSA gives you extended filing deadlines, expert tax-minimisation advice, correct handling of complex areas like FBT and provisional tax, and professional representation if Inland Revenue reviews or audits you
Late filing and late payment attract penalties and use-of-money interest. MSA keeps you ahead of every deadline, and if you have already fallen behind we can arrange an instalment plan or tax pooling and negotiate with Inland Revenue on your behalf.
Start with a free, no-obligation consultation. We’ll take the time to understand your circumstances, explain the services that may help and recommend a practical way forward.
Free initial consultation · Clear recommendations · No obligation
