Do you know a successful young leader with a passion to grow New Zealand’s tourism industry, or an individual who has made a fantastic contribution to the industry over many years?

Entries are now open for the 2014 Tourism Industry Awards, organised by the Tourism Industry Association New Zealand to celebrate excellence in New Zealand’s $24 billion tourism industry.

The PATA New Zealand Trust Young Tourism Leader Award will be presented to a young person (35 years or under as at 31 March 2014) who is successfully contributing to their workplace and also engaging in improving the wider industry.

PATA New Zealand Trust chairwoman Glenys Coughlan says the Young Tourism Leader Award aims to recognise the efforts of young tourism leaders who have the vision and capability to take the industry forward.

“If our tourism industry is to continue to remain competitive on the world stage and grow the contribution it makes to New Zealand then we need to be growing our pool of outstanding young leaders," she says.

The Crowe Horwath International Sir Jack Newman Award is for an individual who has made an outstanding contribution to New Zealand’s tourism industry over many years.

Stephen Hamilton, a Director of Horwath HTL, a member of Crowe Horwath International, says the Sir Jack Newman Award amounts to the New Zealand tourism industry’s Hall of Fame.

“This is the industry’s most prestigious individual award. Past recipients are individuals whose actions and achievements have helped grow tourism into one of the country’s largest and most successful industries, generating jobs and wealth throughout New Zealand.”

The Awards judges will also select the winner of the inaugural ServiceIQ Visitor Experience Award. This award is being sponsored by ServiceIQ to mark the launch of its new Visitor Experience industry training programme.

“The winning business will deliver a world-class visitor experience and contribute to ServiceIQ’s vision of having a world-class service industry in New Zealand, through qualified people,” says ServiceIQ Chief Executive Dean Minchington.

“ServiceIQ is right behind the tourism industry’s Tourism 2025 growth strategy. Recognition and celebration of excellence is important in achieving that, and we’re proud to be involved with these Awards.

“As the industry training organisation for tourism, we’re also helping the industry towards success with an exciting new on-job visitor experience upskilling programme. We’ll be working with tourism businesses to help them fill any skills gaps their people might have, and give them new skills and knowledge.”

Please find more information here.

ACC levy rates have been set for the 2015/16 year and the average New Zealand vehicle owner will be $135 better off.

Snapshot for small business
The average motor vehicle levy will fall from around $330 to $195. This includes reductions to the licence fee and a drop of 3 cents per litre off the petrol levy.

Risk rating for cars is being introduced, which along with the overall reduction of motor vehicle levies means that owners of petrol-driven cars in the safest group will see the ACC component of their annual vehicle licence fee fall by 66%.

The average levy paid by employers and self-employed people is also falling, from 95 cents to 90 cents per $100 of liable earnings, meaning a lower ACC bill at year end.

The Work and Earners Account levy regulations will come into effect from 1 April 2015 and the Motor Vehicle Account changes from 1 July 2015. Levy rates are reviewed and set each year.

Please find more information here

Thinking of rewarding a star player on your team with a bonus? Working out how much PAYE to deduct from bonuses or lump sums can be tricky but it’s all about choosing the right PAYE rate.

Bonus and lump sum payments can be things like annual or special bonuses, cashed-in annual leave, back-pay and retirementor redundancy payments. Overtime or any regular payments aren't considered lump sum payments.

How to work out the PAYE for lump sums
Follow these steps to work out the PAYE rate to use for a lump sum payment:

1. Work out what your employee has earned (before PAYE) over the past four weeks.
   
2. Multiply this figure by 13.
   
3. Add the lump sum payment to the figure in step two.
   
4. Use the table below to work out what income bracket your employee is in.
   
5. Deduct PAYE from the lump sum payment at the rate shown in the right-hand column for that income bracket.
   

Please find more information here

AuSAE member and former Melbourne Chapter Committee Member, John Clohessy passed away on Saturday the 27 September after a three year battle with cancer, a fight fought well and unknown to many. John had been a long term member of AuSAE was a great contributor the Association and to the sector.

John was passionate about his vision for the betterment of cleaning and property services industry, and will be remembered through his companies Changing Directions, Better Managed Contracts and CiMAS technologies. He was dedicated to the time he gave to the Building Service Contractors Association of Australia (BSCAA) for more than 10 years, as well as four years as the Victorian association’s executive director. John is survived by dear friend Pat in Melbourne, his children and grandchildren in Perth.

All registered charities should review their governing rules following the release of a Draft Special Conditions Ruling on– Income Tax by the Australian Tax Office, according to law firm, Makinson d'Apice Lawyers.

In August the ATO released draft ruling TR 2014/D5 regarding the proposed application of special conditions inserted by the Tax Laws Amendment (2013 Measures No. 2) Act 2013 requiring that:

• A charity must comply with all the substantive requirements in its governing rules (Governing Rules Condition); and
• A charity must apply its income and assets solely for the purpose for which the entity is established (Income and Assets Condition).
  

According to law partner Bill d'Apice the ruling is important for a number of reasons.

“It clarifies the special conditions and how they will be applied (and can be adhered to) with more certaintyand as the ruling is retrospective, any disentitlement to an income tax exemption may be retrospective,” d’Apice said.

“While an entity is in breach of either or both of the special conditions, its ordinary and statutory income will not be exempt from income tax.”

He said it clarifies what will happen in the event of breach of the special conditions and simultaneous failure to comply with the ACNC governance standards, and which authority will act depending on the circumstances.

The ruling applies to a number of income tax exempt entities (but not all) which are listed at Section 50 of the Income Tax Assessment Act 1997 (ITAA).

These entities include:

• registered charities;
• scientific institutions;
• public educational institutions;
• funds established to enable scientific research;
• societies, associations or clubs established for the encouragement of science;
• societies associations or clubs established for community service purposes;
• employee associations or employer associations;
• trade unions;
• public hospitals;
• hospitals carried on by a society or association;
• societies, associations or clubs established for the encouragement of animal racing, art, a game or sport, literature or music; and
• societies, associations or clubs established for musical purposes.
  

The substantive requirements in a charity’s governing rules include the rights and duties of the organisation such as those:

• that give effect to the object or purpose of the entity;
• relating to the Not for Profit status of the entity;
• relating to the winding-up of the entity; and
• that require financial records to be kept.’
  

“All registered charities should review their governing rules and identify the substantive requirements of their governing rules,” d’Apice said.

“If a breach or misapplication is identified the charity should immediately take steps to rectify the situation and a notification to the Commissioner of Taxation may be required.”

- Sourced from: http://www.probonoaustralia.com.au/news/2014/09/charities-should-review-governing-rules-following-tax-ruling

An organisation helping empower people to achieve heath and well-being through work, culture and leisure has developed a more bicultural approach to include tangata whenua.

Occupational Therapy New Zealand (OTNZ) has adopted a Maori name and a Maori president of the association.

Karen Molineux, of Tainui descent, has been appointed as the president of Whakaora Ngangahau Aotearoa.

The chair of the Occupational Therapy Board of New Zealand, Jane Hopkirk of Ngati Kahungunu ki Wairarapa, says OTNZ - a branch of the board - is determined to foster some Maori values.

Ms Hopkirk said it wants the organisation to become more culturally sensitive to the needs of tangata whenua and made a deliberate choice to include a Maori name to the organisation to acknowledge the bicultural partnership.

The organisation also decided to appoint kaumatua - not just for the ceremonial roles - but to help guide the organisation and the development of a governance model has also come out of that initiative, she said.

Sourced from: http://www.radionz.co.nz/news/te-manu-korihi/254987/health-association-adopts-biculturalism

 

The External Reporting Board (XRB), in conjunction with DIA Charities Services, has arranged seminars to update Registered Charities on the accounting requirements that become mandatory in 2015. The seminars are aimed at Registered Charities with annual expenditure less than $2 million. These charities will be able to report using Simple Format Reporting standards.

The two hour seminars will be run throughout the country in October 2014 and will include:

• The new legislative requirements for Registered Charities to follow XRB Accounting Standards from 1 April 2015;
  
• An overview of the requirements of the Simple Format Reporting Standards issued by the XRB in November 2013;
  
• How the final standards differ from the proposed standards as a result of consultation with the sector during 2013 (which was the focus of the last seminar series);
  
• What Charities need to do now to get ready to apply the Simple Format Reporting Standards next year; and
  
• Future opportunities to learn more about the Standards and how to apply them.
  

Click here for details and to register
http://xrb.govt.nz/tools/events/list.aspx?SECT=News

Aspedia Australia is very pleased to announce the appointment of Mr Dan Keller as its new Sales Manager for the Member Evolution product. Dan commenced his new role with Aspedia Australia on 1 September 2014 and comes with a wealth of experience working with many associations, particularly after having previously worked as Sales and Marketing Director at another Australian based specialised software solutions provider.

As you could appreciate, after having spent many years in the association and not for profit industry, Dan has an in-depth understanding of NFP needs and the issues that are faced on a day to day basis and is looking forward to working further with NFP businesses to share this knowledge and help build better membership management, membership retention and engagement strategies.

As an IT sales professional with over 25 years’ experience in direct and channel roles with local and international companies, Dan will be a dynamic addition to the Aspedia and Member Evolution team.

The Goods and Services Tax Act 1985 has recently changed in relation to persons engaged as directors, chairpersons or members of local authorities or statutory boards, councils, committees or similar bodies. Two changes have been made:

1. When a person is engaged by a third party such as a board to be a director, board member, or a similar position, and the person is required to remit any payments received from the third party to their employer, the employer will be treated as supplying services to the third party. Therefore, the employer will return GST and the third party will be able to claim input tax on the payments.

2. When a person, in carrying on a taxable activity, accepts an office (ie, engagement) such as a director or board member who sits on a board, the person is required to account for the GST on any payments for their services to the board.

The changes apply from 30 June 2014.

More information is given on page 123 of the commentary to the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 and in the Tax Information Bulletin Vol 26, No 7 (August 2014) page 96.

With regard to withholding tax, work or services performed by statutory and non-statutory chairpersons or board members continue to be "schedular payments" and so are subject to withholding tax (at 0.33 tax rate) - unless that person holds a valid certificate of exemption (COE) or special tax code certificate (STC). In some instances the person may be under a fiduciary obligation to pass fees on to their employer, partnership or trust. Where this occurs the fees are considered to be earned by the employer, partnership or trust and if they hold a valid COE, STC or are otherwise exempt from the withholding regulations (for example, the employer is a company), the COE, STC or exemption will apply to that fee.

Soruce: http://www.ird.govt.nz/aboutir/newsletters/business-tax-update/2014/btu-issue-055-09-14.html#08

Friday, 5 September 2014, 1:56 pm
Press Release: Tourism Industry Association
5 September 2014

Media Release

Tourism industry aims to outdo forecast
Performance

The tourism industry is aiming to outperform the government’s tourism forecasts released today, to cement its position as one of New Zealand’s biggest export sectors, the Tourism Industry Association New Zealand (TIA) says.

TIA Chief Executive Chris Roberts says the five-year forecasts are a prediction of likely visitor numbers and visitor spend in a business as usual approach.

“The tourism industry has signalled through the Tourism 2025 growth framework that by aligning our efforts we can do much better than BAU,” Mr Roberts says.

“Our challenge is to treat these Ministry of Business, Innovation and Employment forecasts as a minimum target and then to take action which drives even greater returns for the industry and our individual operators.”

The Tourism 2025 growth framework identifies a range of opportunities to grow tourism’s contribution to the economy. The focus is on growing volume, but growing value faster.

The new forecasts reinforce the Tourism 2025 view that some of the greatest opportunities for New Zealand’s tourism industry lie within the Pacific Rim, most obviously within the rapidly growing Chinese market but potentially also with other Asian visitor markets like India and Indonesia.

“The forecasts predict an impressive 132% lift in spend by visitors from China out to 2020.

This provides the industry with a sound platform to lift this performance through Tourism 2025 initiatives such as better targeting and attracting high value Chinese visitors,” Mr Roberts says.

“There are several event-specific opportunities during the five-year period of the forecasts for the industry to capitalise on. The first of these is the Cricket World Cup early next year, especially for those markets which can take advantage of the new single visa that can be used by visitors to Australia and New Zealand during the tournament. The 2015 FIFA under-20 World Cup and the 2017 World Masters Games also offer excellent opportunities.”

It is also great to see the positive outlook for traditional visitor markets like the USA and Germany as their home economies improve, he says.

TIA will be working with its members and the government to achieve the Tourism 2025 targets. The recently released 2014 Tourism Election Manifesto highlights a set of priority actions for the incoming Government to support tourism value growth.


Key Facts
• Tourism is one of New Zealand’s biggest export industries, earning $9.8 billion or 16.1% of New Zealand’s foreign exchange earnings (year ended March 2013)
• Tourism directly and indirectly contributes almost 9% of gross domestic product (GDP)for New Zealand
• Tourism directly and indirectly generates 8.8% of total employment in New Zealand or 172,100 full-time equivalent jobs
• Tourism in New Zealand is a $65.5 million per day industry. Tourism delivers $26.8million in foreign exchange to the New Zealand economy each day of the year. Domestic tourism contributes another $38.9 million in economic activity every day
• Total tourism expenditure reached $23.9 billion for the year ended March 2013
Visit www.tianz.org.nz for more information.

ENDS