Small Business Cashflow Loan Repayments

In this edition, we provide an update for the 2026 tax year, with a particular focus on managing Small Business Cashflow Loan (SBCS loan) repayments and understanding the IRD’s proposed new rules for overdrawn shareholder loans. We also outline the upcoming KiwiSaver changes scheduled through to 2028 and recap significant employment law developments from 2025 that may affect your business. To help with your planning, we have summarised the key tax deadlines for February and March 2026, and we round out the update with a look back at our team’s 2025 Christmas celebrations.

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