TRIAL BALANCE NEWSLETTER December 2025

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HOW THE POWER OF PRICING CAN INFLUENCE CONSUMER PURCHASES

When it comes to setting prices, numbers arent just numbers - they're signals.

How you price your products or services can subtly influence how customers feel about what you're offering. That's where pricing psychology comes in, using behavioural science to guide smarter pricing strategies.

... read more

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COMMON TAX MISTAKES NZ BUSINESSES MAKE - AND HOW TO AVOID THEM

New Zealand's tax system is often described as

one of the simplest in the world - but 'simple'

doesn't mean 'easy'.

Psychosocial hazards - like stress, burnout, bullyin

g, and trauma - are increasingly recognised in New Zealand workplaces. These stem from how work is designed and managed, and they can cause serious psychological harm if left unaddressed

... read more

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ALSO IN THIS ISSUE - click here to read more

• Unlock AI potential with specific questions

• Two tips to make deals seem irresistible

• When renovating a new rental could cost you

• A shareholders agreement could save your business

  
  

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KEY DATES

15 January 2026

2nd instalment of 2026 Provisional Tax (March balance date except for those who pay provisional tax twice a year).

Pay GST for the period ended 30 November 2025.

31 March 2026

RDTI 31 December balance dates

RDTI general approval applications are due by 31 March 2026.

Supplementary returns need to be filed within 30 days after your income tax return due date.

7 April 2026

Terminal tax for 2025 (March, April, May and June balance dates).

For all clients except those who have lost their extension of time privilege.

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