April 2024 - Bay of Plenty Business News

APRIL 2024 VOLUME 8: ISSUE 4 

WWW.BOPBUSINESSNEWS.CO.NZ 

FACEBOOK.COM/BAYOFPLENTYBUSINESSNEWS 

UNVEILING HIS LATEST E-BIKE 

A chat with Whakatane e-bike guru 

Anthony Clyde 

AUSSIE FERT COMES TO TOWN 

Richard Rennie reports from Australia 

EMPLOYMENT UPDATE 

Talent IDs Kellie Hamlett surveys the 

employment market landscape 

BUSINESS 

PROFILE 

Page 5 

Page 6 

Page 9 

BAYFAIR FIRST SHOPPING 

CENTRE TO WIN MOST 

SUSTAINABLE AWARD 

Business News speaks to Bayfair Shopping Centre manager, 

Steve Ellingford, about their pioneering win in securing a 

national sustainability award. 

> HOLLAND BECKETT 

New partners bring 

specialist expertise 

to the expanding 

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Page 15 

PEOPLE 

> By DAVID PORTER 

Well-known local Tauranga 

shopping, dining, 

and entertainment 

hub Bayfair Shopping Centre has 

been certified with a 4 Star Green 

Star Performance rating by the 

New Zealand Green Building 

Council (NZGBC). 

Steve Ellingford, Bayfair Shopping 

Centre manager, told the 

Bay of Plenty Business News that 

retail in the area had not been 

standing still. “It’s growing with 

the city,” he added. 

In a statement, he added that 

shopping centres were vital 

touchpoints for the local community 

so it was a great opportunity 

to show shoppers how sustainability 

could be done and raise 

awareness of its benefits. 

“We know sustainability is 

important to our shoppers and 

we are pleased to be able to 

demonstrate our performance by 

benchmarking our energy and 

water efficiency along with many 

other key initiatives,” he said. 

Ellingford, whose own background 

includes completing an 

adult apprenticeship in carpentry, 

has been with the centre for 

more than 20 years, including the 

past 13 as the centre manager. 

Reflecting on changes, he told 

the Bay of Plenty Business News 

that one of the biggest changes he 

had seen had been the increase 

in compliance. 

“There’s a lot more involved 

these days,” he said. 

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April 2024 BAY OF PLENTY BUSINESS NEWS 3 

BAYFAIR WINS 

SUSTAINABILITY 

AWARD 

> From page 1 

International rating 

The internationally recognised 

sustainability rating system was 

introduced to New Zealand in 

2007. 

More than 250 new building 

projects have gained Green Star 

certification. But Bayfair is the 

first shopping centre in the country 

to achieve the coveted 4-star 

rating for its sustainable operation, 

signifying best practice, 

according to Bayfair Shopping 

Centre co-owners Australasia’s 

Dexus Wholesale Shopping Centre 

Fund, and Fisher Funds. 

According to Dexus, the group 

has a $17.4 billion real estate 

development pipeline and had 

a sustainability aspiration to 

unlock the potential of real estate 

assets to create a lasting positive 

impact and a more sustainable 

tomorrow. Dexus added that it 

managed an Australasian real 

estate and infrastructure portfolio 

valued at $61 billion (pro 

forma post final completion of the 

AMP capital acquisition). 

Dexus Head of Sustainability, 

Ramana James said: “Our sustainability 

aspiration is to unlock 

the potential of real assets to create 

lasting positive impact and a 

more sustainable tomorrow.” 

Ongoing initiatives 

The success of Bayfair Shopping 

Centre’s latest rating recognised 

ongoing management initiatives 

at Bayfair, including: an accredited 

Environmental Management 

System plan, procuring non-hazardous 

cleaning products, conducting 

regular procurement 

audits of contractors and raising 

staff awareness of the sustainable 

procurement policy through 

training sessions. 

“It was great working with 

Bayfair Shopping Centre team 

on their successful rating and 

seeing the amazing sustainability 

initiatives underway,” said 

Bobby Shen, NZGBC’s business 

development manager – existing 

Steve Ellingford 

buildings. 

“Our independent third-party 

assessors were impressed by the 

submission and the work put 

into this building to lessen its 

environmental impact,” he said. 

“The Green Star Performance 

framework provides managers 

with a certified benchmark to 

verify the impact of their initiatives 

and assess how they can 

improve the experience for customers, 

visitors and staff,” added 

Shen. 

“A huge congratulations 

to all involved, it’s a fantastic 

achievement.” 

Reducing 

environmental impact 

According to a statement put out 

with the award, Bayfair’s management 

has been innovative in 

ways to reduce the centre’s environmental 

impact. 

Their initiatives include 

encouraging alternative transport 

through coordinating ridesharing, 

EV charging, access to 

bike end-of-trip facilities and 

sponsoring and supporting the 

‘Wednesday Challenge’ – a pointbased 

system encouraging and 

rewarding people for ditching 

their cars in favour of other 

means of transport. 

The 440-seat food court 

demonstrated best practice with 

what the award described as a 

unique operation to manage and 

divert waste from landfill. 

There are no customer waste 

bins in the food court and instead, 

the food court team collects and 

sorts 100 percent of the customer 

waste generated. This helped 

divert waste from landfill and 

reduced recycling contamination, 

further increasing the diversion 

rate to 56 percent, according to 

the award. 

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4 BAY OF PLENTY BUSINESS NEWS April 2024 

CONTACT INFORMATION 

PUBLISHER 

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Email: alan@bopbusinessnews.co.nz 

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Email: editor@bopbusinessnews.co.nz 

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and Taupo, and to a subscription base. 

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www.bopbusinessnews.co.nz 

In case you 

missed last 

month’s edition 

> THE PORTER REPORT 

THE MESSY BUSINESS OF DEMOCRACY 


Tauranga’s local body 

voters can look forward 

come July to what has 

been a rare experience in the 

last couple of years. 

For the first time since the 

now former Labour government 

ousted the then council 

following former mayor 

Tenby Powell’s abrupt resignation, 

we are about to return 

to the classic dogfighting that 

frequently predominates in 

council meetings around the 

country – or local democracy, 

as we used to call it in 

Tauranga. 

The previous mayor of 

Tauranga was Tenby Powell, a 

former local college boy who 

had left the city and become 

a successful businessman and 

a member of the NZ Defence 

Forces. 

Powell’s resignation after 

a tumultuous few months 

followed censure by his own 

council for an angry outburst 

against his councillors. He 

followed this by calling on the 

then minister for local government 

to appoint a commission 

to replace a council he termed 

dysfunctional. 

Unlike national politics, 

councils are frequently 

largely made up of members 

who don’t have any particular 

party affiliations to encourage 

unanimity. 

Powell, despite his experience, 

was unfortunately 

unable to ensure that his military 

and business background 

was sufficient to ensure successful 

mayoral leadership. 

In December 2020, the then 

minister of local government, 

Labour’s Nanaia Mahuta, confirmed 

that the government 

would be appointing four 

commissioners to administrate 

Tauranga. The commissioners’ 

terms began in early 

2021 and were supposed to 

last until the next local elections 

scheduled for October 

2022, but this deadline fell by 

the wayside. 

There was also a strong 

body of opinion that suggested 

the problem could have been 

solved by the council simply 

electing a new mayor from 

within its ranks. Then Tauranga 

National MP Simon 

Bridges described the decision 

as “dramatic and draconian” 

adding that Powell quitting 

removed “a significant 

A monthly update on the business 

world from leading writer David Porter 

David 

Porter 

source of friction”. He felt it 

was reasonable to assume the 

council would have become 

more functional with the 

election of a new mayor and 

councillors. 

The new commissioners 

were “shrewdly” – as Bridges 

put in a post at the time – to 

be chaired by former National 

MP and colleague, Anne 

Tolley – who has been a regular 

opinion writer for this 

magazine explaining some of 

the thinking behind the commissioners’ 

moves. 

At this point, nominations 

for the new council and 

mayor open in April 2024, 

with elections in July. 

At the time of writing, no 

names had been announced, 

but there has been plenty of 

speculation in political circles 

about possible candidates. As 

one well-formed source told 

me, there are several former 

councillors who would have 

been grateful to work under 

the conditions of the current 

commissioners who have 

been largely left free to proceed 

with their assignment 

without hindrance. We do not 

know what went on behind 

the scenes. But there has been 

little of that messy public 

democracy stuff. 

This is not to suggest the 

commissioners have done a 

bad job, nor to doubt that for 

many voters there was some 

relief in feeling that new projects 

were being launched and 

followed through. 

I doubt anyone is other 

than pleased that ancient 

water pipes running under 

Cameron Road have finally 

been replaced as one part 

of the commissioners’ work. 

But the dozens of businesses 

that went bankrupt along 

Cameron Rd because the traffic 

and parking disruptions 

resulted in much reduced customer 

flow will not be compensated. 

And that will not be 

easily forgiven or forgotten. 

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Introducing 

the SUV of 

ebikes 

Whakatane-based e-bike guru Anthony Clyde 

has come up with a dual-use cycle that 

offers options for both regular commuting 

as well as rigorous off-road use. 


The evolution of e-bikes 

has meant that cycling is 

attracting a changing and 

older demographic, says Whakatane-based 

e-bike guru Anthony 

Clyde. “The new design is like a 

bike SUV,” Clyde told the Bay of 

Plenty Business News. 

Essentially the new Smartmotion 

Xcapade – and others still 

in development by major international 

brands – combines the 

comfort of a daily commuter bike 

with the rigour of a mountain 

bike, and is also now coming in a 

convenient step-through design. 

Until now, Kiwis really have 

had no choice other than to invest 

in either a commuter e-bike or an 

e-mountain bike, which are markedly 

different in looks, functionality 

and price. 

Clyde also noted that stepthroughs 

– once seen as rather 

“girl only” bikes – are increasingly 

attractive to new older riders who 

don’t want to be getting their legs 

over the crossbar that traditionally 

defined “boys” bikes. 

Clyde said he was grateful the 

stigma once attached to the stepthrough 

bike design had been 

shaken. “From a comfort and 

safety perspective, you certainly 

don’t get extra strongman points 

for getting a leg over a cross bar 

these days, either around town or 

on the trails.” 

Clyde said the combined 

commuter/trail bike approach 

was the big new category. “All 

the global brands have them in 

development.” 

But Smartmotion (which Clyde 

is working with) says it is ahead 

in this trend. 

“The bike combines two categories,” 

he said. “They can take to 

significant trails, plus they offer 

comfort around town. And everything 

is a bit easier on the butt.” 

Clyde feels he is now one step 

closer to the perfect adventure 

e-bike, combining hardiness, 

good looks and comfort in a way 

the international e-bike design 

community previously thought 

impossible. 

And he’s winning plaudits. The 

bike recently picked up a design 

award at a major international 

Trade Fair in Shanghai and Consumer 

Magazine NZ has given it 

their top tick of approval with a 

Highly Recommend rating. 

New Zealand was chosen as 

the place to launch the Kiwi’s latest 

creation. Since 2007, Anthony 

has been regarded in the industry 

as a serial inventor in the international 

e-bike industry. The 

previous major invention he was 

involved with was the UBCO 2 x 2 

electric utility vehicle, which has 

globally transformed farm and 

utility transport. 

Bay of Plenty Business News 

first interviewed Clyde many 

years ago with his friend Tim 

Allen, a co-founder of UBCO who 

went on to serve a term of several 

years as that company’s chief 

executive. 

Clyde said that he understood 

and was excited to learn recently 

Anthony Clyde with the 

Smartmotion Xcapade. 

Photo supplied. 

that a large Australian government 

organisation, which at 

this stage cannot be named, had 

placed a significant UBCO order. 

Clyde continues to design in 

his workshop in Whakatane, 

encouraging his cycling mates to 

test bikes on some of New Zealand’s 

most daunting terrain – 

and riding them himself on his 

self-built test-track. 

Clyde is regarded in the industry 

as a consummate researcher 

of how technology is evolving 

with makers of various bikes and 

e-bike components around the 

world. 

With his latest invention Clyde 

predicted that once on the market, 

there would be a few surprised 

people around who still 

believed it was an impossible 

design feat – to create full suspension 

in a step-through frame. 

“We’ve made the leap in terms 

of product development and I’m 

genuinely excited to see how the 

Xcapade is going to change things 

up,” he said. 

“It’s going to get more people 

on bikes around our cities and on 

our trails and that’s just a win on 

every wellbeing and environmental 

front.” 

> ABOUT THE BIKE 

• The Smartmotion Xcapade is available for pre-order through 

Electrify NZ and select retailers. 

• More information can be found at https://electrify.nz/ 

smartmotion/smartmotion-xcapade-ebike 

• Consumer Magazine NZ has given it their a Highly Recommended 

status. 

• The bike recently picked up a design award at one of the 

world’s largest cycle trade fairs, China Cycle in Shanghai. 

Until now, only the most passionate 

e-bike fanatics could justify 

the cost of owning both a commuter 

e-bike and an e-mountain 

bike. Clyde said he had brought 

the best of both together. 

“My vision for this new e-bike 

is that users can spend their leisure 

time tackling offroad trails 

up to grade 3 all over New Zealand 

thanks to its dual suspension, 

while also using it on their 

daily commute. 

“And it’s accessible to many 

more people as it’s around half 

the price of comparable e-bikes.” 

He said e-mountain bikes 

had traditionally been built to a 

far higher spec than commuter 

e-bikes. 

These had always been 

under-engineered for off-road 

use and without rear suspension, 

so were generally too unforgiving 

on off-road trails. 

“Developing a true adventure 

e-bike that can handle both 

on-road and off-road has been 

one of my toughest design challenges, 

but I’m proud to say we’ve 

cracked it,” said Clyde. 

The design journey, he said, 

has been all about finding the 

“sweet spots”, combining the ease 

of a step-through frame with the 

comfort of dual suspension. Making 

the frame stiff enough for 

responsive trail riding, but not so 

much so that it is too heavy. 

“The reality is Kiwis don’t 

have much left over in their pay 

packets right now to justify things 

perceived as luxury items. So, 

an ‘SUV e-bike’ that can cover a 

range of tasks, but is still affordable, 

just makes sense to me.”


Aussie fert 

company 

crosses over 

Early April marks the arrival of a new fertiliser 

heavyweight into Tauranga, with Australian 

company Marnco making its first play in the 

high-volume New Zealand farm fertiliser market. 

> By RICHARD RENNIE 

Dropping anchor on the 

doorstep of entrenched 

farmer co-operative fertiliser 

company Ballance Agrinutrients 

is a move Marnco’s managing 

director Mark Been said 

he has been working on for some 

months. 

“We have got three Kiwi staff 

on board now, and have a [Tauranga] 

site secured, along with a 

site in Timaru,” he said. 

The company will be discharging 

its first shipment of superphosphate 

and DAP fertiliser at 

the Totara Street site, previously 

used by Genesis Energy for coal 

handling. The first shipment is 

scheduled for arrival early April 

with 30,000 tonnes of product and 

Been said interest in the company’s 

arrival has been high among 

industry players and farmers. 

“We see ourselves entering the 

market as a low-cost low overhead 

company. We are not going 

to be everything to everyone. Our 

focus is going to be on bulk nitrogen, 

phosphate and potassium, 

and doing it right.” 

Active in the Australian farm 

fertiliser market since 2019, 

Marnco has established a solid 

foothold in South Australia and 

Victoria, claiming about 20-25% 

market share in those states and 

hitting 400,000t of sales volume 

last year. 

This amounts to about eight 

percent of the Australian market 

and represents about a fifth of 

New Zealand’s total annual market 

volume, of which about 40% is 

superphosphate. 

Been said making a move 

across the Tasman was a natural 

progression, and he saw the 

company enjoying some benefits 

of scale by incorporating New 

Zealand into shipping delivery 

rotations. 

He said he sees the NZ fertiliser 

market as one that carries some 

significant overheads amongst its 

existing players, and as a result 

prices tended to sit 5-10% higher 

than in Australia, depending 

upon product type. 

He likened Marnco’s entrance 

to the food industry where the 

supermarket trade is dominated 

by two large, entrenched players. 

“If this was the supermarket 

sector and Ravensdown and Ballance 

are Foodstuffs and Woolworths, 

then we are the Aldi.” 

The company is considering a 

range of distribution options, and 

uses giant United States based fertiliser 

company Nitron as its main 

supplier for product. 

The New Zealand fertiliser 

market has passed through a particularly 

tough year, thanks in 

part to challenging climatic conditions 

last year, and lower than 

expected farm incomes. These 

pushed last year’s market down 

to 1.6 million tonnes, well back 

on its long-term average of 2.0 

million tonnes. 

“We are very conscious of just 

Marnco managing director 

and founder Mark Been in the 

company’s Geelong, Australia, 

depot preparing to launch into 

the New Zealand market. 

how tough the New Zealand market 

is, we are under no illusions. 

“But we see the New Zealand 

market as one that is quite highly 

serviced, with larger overheads 

as a result. 

“Those large overheads can 

only be recouped through higher 

prices. We question whether the 

value of the existing co-operative 

structures are getting translated 

to farmers.” 

Been said Marnco is open to 

considering several distribution 

models to optimise prices to 

farmer customers. 

> 101 FRANCHISE OWNERSHIP 

A comprehensive 10 point guide 

Embarking on the journey to 

owning your own business 

can be both exhilarating 

and daunting. For many aspiring 

entrepreneurs, buying into a 

franchise presents a compelling 

opportunity to kickstart their 

dreams with a built-in support 

system. From training and guidance 

to established brand recognition, 

the franchise model offers 

numerous benefits for those seeking 

a structured approach to business 

ownership. 

So, how does one navigate the 

intricate process of becoming a 

franchisee? 

In this guide, we delve into the 

essential steps and considerations 

involved in franchise ownership. 

1. Exploring options: The first 

step is to explore available franchise 

opportunities. Many franchisors 

provide detailed information 

on their websites, inviting 

prospective franchisees to reach 

out for further details. It’s essential 

to conduct thorough research 

to understand the industry, brand 

FRANCHISING 

BY NATHAN BONNEY 

reputation, and business model 

before proceeding. 

2. Determining new or existing 

business: Depending on 

whether you’re considering a 

new franchise or an existing 

one, the process may vary. Existing 

businesses operating under 

a franchise brand may involve 

interactions with business brokers 

or current owners, alongside 

approvals from the franchisor. 

3. Preparing yourself: Applying 

to become a franchisee is akin 

to applying for a job. Reflect on 

your goals, skills, and investment 

capacity. Seeking professional 

advice from financial and legal 

experts specialising in franchising 

is crucial to making informed 

decisions. 

4. Initiating contact: Making 

initial contact with the franchisor 

marks the beginning of the 

interview process. Presentation 

matters, whether it’s through filling 

out online forms or making 

phone inquiries. First impressions 

can significantly influence 

subsequent interactions. 

5. Engaging in the interview process: 

Expect a series of interviews 

and meetings with the franchisor 

and possibly existing franchisees. 

These interactions aim to assess 

mutual suitability and alignment 

with the franchise’s culture and 

expectations. 

6. Reviewing documentation: 

Upon progressing through the 

interview stages, you’ll likely be 

required to sign a confidentiality 

agreement and complete an application 

providing detailed personal 

and financial information. 

This step precedes the sharing of 

detailed franchise information. 

7. Conducting due diligence: 

Thoroughly review the franchise 

disclosure documents and seek 

legal and financial counsel to 

ensure a clear understanding of 

the terms and obligations. Background 

checks and further discussions 

may be conducted to 

finalise the decision. 

8. Finalising agreements: If 

both parties are satisfied with 

the discussions and assessments, 

the franchise agreement will be 

signed, accompanied by necessary 

payments. This marks the 

official commencement of the 

franchise journey. 

9. Commencing operations: 

With the legal formalities concluded, 

the focus shifts to setting 

up the business, receiving training, 

and integrating into the franchise 

system. Ongoing support 

and guidance from the franchisor 

will play a pivotal role in navigating 

the initial stages of operation. 

10. Maintaining communication: 

Effective communication 

with the franchisor fosters a collaborative 

relationship essential 

for long-term success. Transparency 

about concerns or changes 

in circumstances ensures a constructive 

partnership. 

Franchise ownership demands 

dedication, adaptability, and 

adherence to established systems. 

While the journey may present 

challenges, the rewards of owning 

a successful franchise can be 

immense. 

By following a structured 

approach and leveraging the 

support provided by the franchisor, 

aspiring entrepreneurs can 

embark on a fulfilling entrepreneurial 

endeavour within the 

framework of a proven business 

model. 

Nathan Bonney is a director of Iridium 

Partners. He can be reached at 

nathan@iridium.net.nz or 0275 393 022


CREATIVE AGENCY PARTNERS 

WITH GLOBAL HEAVYWEIGHT 

Leading advertising agency 

DDB Aotearoa and pioneering 

kaupapa Māori 

agency Whare Creative have 

today announced a unique partnership 

that will see them working 

together under a new brand, 

Takitoru. 

Takitoru will provide a full 

communications suite from strategic 

consultation to ideation, 

design and execution. Importantly 

it will offer existing and 

new clients the powerful combination 

of two award-winning creative 

teams utilising te ao Māori 

frameworks with the tautoko 

(support) of a joint workforce of 

240. 

Bridgette Tapsell, founder of 

Mount Maunganui-based Whare 

Creative and Priya Patel, CEO 

of DDB Group Aotearoa, say the 

partnership is an exciting step 

forward for both agencies. “We 

have worked together for the 

past 18 months and saw that by 

coming together we could offer 

more value to our clients and our 

people.” 

Bridgette said the partnership 

demonstrates DDB Aotearoa’s 

DDB Aotearoa and Whare Creative at 

Whakaue marae in Maketu, Bay of Plenty. 

commitment to being a tangata 

tiriti/genuine ally to Māori and 

shows Whare Creative’s promise 

to its kaupapa to offer the world 

an indigenous, creative solution 

to pressing issues around equity 

and diversity, climate change, 

affordable housing and, most 

importantly, the hauora of its 

people. 

“This world view has resonated 

with many non-Māori clients 

and has widened our scope 

of mahi and impact. For us this 

next step makes perfect sense,” 

she said. 

CEO of DDB Group Aotearoa, 

Priya Patel, said that the two agencies 

had taken time to get to know 

each other and work together 

with Whare Creative (formerly 

Whare PR) advising them in the 

cultural creative space for their 

clients. 

“It has been a meeting of 

minds, hearts and wairua and 

we wanted to formalise our partnership. 

This model sees us join 

together to create a third entity, 

which will give us and our clients 

unexpected opportunities,” Priya 

Patel said. 

Bridgette Tapsell added that 

some of the DDB leadership team 

came to her marae last year. 

“We had a wānanga about our 

joint intentions and aspirations 

for Aotearoa. We all left excited 

and determined to move forward 

together,” she said. 

Tapsell maintains mana motuhake/ownership 

of her agency, 

and will continue to service 

existing clients, but the holding 

company behind Takitoru will 

have respected kaiārahi Rangi 

Ahipene, who works at Whare 

Creative, join as an equal partner. 

“Whakareia tō kura ahurea 

Māori hei tauira mō te ao. We are 

thrilled to be entering into this 

partnership brand, to continue 

our vision of sharing our culture 

and values with the world,” said 

Ahipene. 

He explained that Takitoru 

is a Māori word (noun) which 

means a group of three; the three 

being created from the combination 

of Whare Creative and 

DDB Aotearoa, that when twisted 

together like two strands of flax 

fibre (muka), create a third, much 

stronger fibre. 

“The third aspect has its own 

magic and special quality, creating 

new stories and relationships 

that are only possible through our 

shared thinking and knowledge,” 

he said. 

Patel said the arrangement 

will also see DDB utilise Whare 

Creative’s cultural uplift services, 

where employees will have 

access to te reo Māori and tikanga 

courses, and cultural development 

related directly to the media 

industry. 

CA ANZ APPLAUDS GOVERNMENT’S TRUST TAX RETREAT 

Chartered Accountants Australia 

and New Zealand 

(CA ANZ) is pleased to see 

the Government welcoming a recommendation 

from the Finance 

and Expenditure Select Committee 

that it pulls back from 

implementing a blanket 39 per 

cent trust tax rate, saying it recognises 

that trusts are created for a 

variety of reasons and not just to 

avoid paying the top tax rate. 

A proposal to tax all trusts at a 

39 per cent rate from 1 April 2024 

would have significantly overtaxed 

most New Zealand trusts, 

with the Government’s own data 

showing that nearly half (46 per 

cent) had income of less than 

$10,000, said John Cuthbertson 

FCA, CA ANZ’s New Zealand Tax 

and Financial Services Leader. 

“Low-income trusts, often set 

up to protect assets, give to charity 

and provide for the welfare of 

beneficiaries, would have faced 

a leap in their taxation rate to 

39 per cent. The current trustee 

rate of 33 percent already leads 

to an element of over taxation for 

many trusts.” 

The Finance and Expenditure 

Committee today recommended 

a two-tier tax rate structure for 

trusts, based on CA ANZ’s own 

proposal, but with a much lower 

‘de minimis,’ of $10,000, where 

trusts with income over that figure 

would be taxed at 39%. 

“The recommendation is great 

news for trusts which generate 

relatively small amounts of 

income and were set up for a variety 

of reasons other than avoiding 

tax,” Cuthbertson said. 

“CA ANZ proposed a de minimis 

of $100,000, to provide fairer 

taxation to more trusts, but overall 

we’re pleased that the committee 

has listened to all the submitters 

who supported the concept of 

a two-tier regime.” 

“A $50,000 de minimis would 

have covered 74 per cent of trusts 

and would better “right-size” the 

alignment of tax rates – but the 

current $10,000 level will at least 

prevent over-taxation of 45 per 

cent of trusts.” 

Inland Revenue data shows 

the contrast between the number 

of trusts and the income they 

generate. 

In the year ending 31 March 

2022, 89 per cent of trusts had taxable 

income significantly below 

$180,000 which is the 39 per cent 

tax rate income threshold for personal 

income tax. 

At the same time, the top 11 

per cent of trusts earned 81 percent 

of total trust income ($15.7 

billion) before allocation. 

Strong investment decisions 

built on trust 

Our local wealth management experts Sarah and Simon, will work 

with you to guide you toward your long term financial goals. 

Contact us 

Sarah Ashby: +64 27 211 0760 

Simon Bradley: +64 27 427 3899 

www.jarden.co.nz/wealth-management 

Jarden Securities Limited is an NZX Firm. Jarden Financial Advice Provider Disclosure statement is publicly available 

at www.Jarden.co.nz.Jarden is not a registered bank in New Zealand.


Tax changes taking 

effect this month 

March was a busy month 

on the tax development 

front, where we finally 

got the detail of some important 

property related changes, plus 

some other bonus changes that 

were introduced at the last minute 

before the legislation was 

passed. Some of these will impact 

forecast tax payments for the current 

tax year, others may impact 

decisions around buying or selling 

property, and we look at the 

key changes below. 

Removal of 

commercial building 

depreciation 

As expected, the ability to claim 

tax depreciation on commercial 

buildings has been removed with 

effect from the start of the 2024- 

2025 tax year. For businesses with 

a March balance date, this will be 

from 1 April 2024, but for December 

balance dates for example it 

applies from 1 January 2024. 

There are some exceptions 

to the rule for buildings that are 

expected to have a useful life (in 

Inland Revenue’s eyes) of less 

than 50 years – this includes 

things like coolstores and farm 

buildings for example. 

Fitout of commercial buildings 

also remains depreciable provided 

these items are separated 

out from the building structure 

cost. 

If you have not separately 

depreciated fitout of commercial 

buildings acquired since 2020 it 

will be possible to request that a 

portion of the total cost be allocated 

to fitout and amend the relevant 

tax returns, provided the 

market value of the fitout can be 

established. 

Interest deductibility 

for residential 

investment property 

restored 

Interest payments on mortgages 

for residential investment property 

will be phased back in, 

although not as quickly as the 

National Party had campaigned 

on. From 1 April 2024 80% of 

interest will be deductible, with 

interest being fully deductible 

TAXATION 

BY ANDREA SCATCHARD 

from 1 April 2025 onwards. The 

exception to this is for new builds 

where interest remains 100% 

deductible in all years. 

Bright-line test back 

down to two years 

As campaigned for by the National 

Party, the ten-year bright line test 

for residential property will be 

reduced to two years. This will 

apply from 1 July 2024, meaning 

that properties bought before 1 

July 2022 will not be subject to the 

bright line rules if a conditional 

agreement for sale is entered into 

on or after 1 July this year. 

There are also some taxpayer 

favourable changes to the way 

the main home exemption operates 

(to revert back to looking at 

the predominant use of the property) 

and the extension of rollover 

relief for transfers between 

associated persons. 

Changes to the 

tax treatment of 

disposals of trading 

stock at below market 

value 

In response to perceived over-taxation, 

the rule that treats trading 

stock disposed of for less than 

market value to be deemed as 

having been sold at market value 

has been removed for donations 

of trading stock to charities and 

for other disposals in the course 

of business (such as for marketing 

purposes). 

The market value rule could 

still apply though where trading 

stock is donated to entities that 

are not charitable (this could 

include individuals and non-profits 

that either can’t or haven’t registered 

as charities), unless there 

is some benefit to the business 

that is donating the stock. 

Trustee tax rate de 

minimis threshold 

The trust tax rate rose to 39% 

from 1 April 2024 (or the equivalent 

start to the 2025 tax year), 

but a last-minute change to the 

legislation allows the 33% rate to 

continue to apply to trusts with 

trustee income up to and including 

$10,000 (after deductible 

expenses). 

This lower rate is also extended 

to certain types of trusts, regardless 

of income level, such as 

disabled beneficiary trusts and 

deceased estates. 

If you would like help understanding 

how these changes 

affect you, please contact a tax 

professional. 

Andrea Scatchard is a Tax Partner 

at Deloitte, based in the Bay of 

Plenty. She can be contacted on 

ascatchard@deloitte.co.nz 

Obstacles 

Connect 

Collaborate 

Deliver 

Advantage 

LAND FURTHER 

DEVELOPED TO 

BENEFIT RAUKOKORE 

AND WAIHAU BAY 

Future-proofing your 

business in a constantly 

changing environment. 

We’re here in the Bay of Plenty 

to help businesses elevate finance 

function performance and delivery. 

Connect with us to find out 

more about how we can help. 

deloitte.co.nz 

© 2024. Deloitte Limited (as trustee for the Deloitte Trading Trust). 

A Kiwifruit and Water Storage Development 

project in Raukokore and Waihau 

Bay continues to cultivate more economic 

development and employment opportunities 

with the most recent development 

being a further eight hectares of land developed 

in Waihau Bay. 

The project, which began with funding 

sought by Te Whānau a Maruhaeremuri 

Hapū trust, included two linked projects, 

the Raukokore/ Waihau Bay community 

irrigation scheme and the development of 

an initial kiwifruit orchard which would 

be irrigated by the Raukokore/ Waihau Bay 

irrigation scheme. 

The long-term strategy for the kiwifruit 

orchard development project was to see 

200 hectares of low-returning Māori-owned 

land with high horticultural potential, 

located across multiple Māori land blocks 

in Raukokore and Waihau Bay, developed 

into kiwifruit orchards. The 30-year partnership 

with local iwi would see these 

orchards provide sustainable, permanent 

employment opportunities and economic 

growth for the area, with revenue generated 

from the high-value crops packing at 

SEEKA. 

The initial orchard, Wai o kaha, saw 

many local trusts and investors coming 

together to lend both land and $5,200,200 

of funding towards the project. 40 hectares 

of kiwifruit were planted across five 

orchards, Tawaroa, Otaimina, Raekahu, 

Toopu and Orete. Produce company and 

local employer, SEEKA is investing in the 

Wai o kaha project and is also the orchard 

developer, which sees SEEKA planting the 

vines, running the orchard, and hiring local 

employees, which in turn provides benefits 

to the local community. The development 

project began in late 2020 with Tawaroa 

and Orete orchards followed by Otaimina 

orchard in 2021 and Raekahu and Toopu 

orchards in 2022. 

Seeka also provided a share of the funding 

for the Ngutupiri development, where a 

further 12 hectares of land was developed 

for kiwifruit in Te Kaha with the plants 

coming from a local Te Kaha nursery. 

The most recent joint venture between 

local landowners, investors and Seeka 

has seen the monetary investment of 

$2,100,400 provided for the Waihau Bay 

project. Seeka, who provided $1,050,000 

toward the project, is also running the 

development from the ground up, with the 

produce company preparing the land with 

structures and shelters installed, ready to 

plant kiwifruit this winter.


EMPLOYMENT MARKET UPDATE 

Within a blink of the eye, somehow, we’re already into April 2024. 

The employment landscape 

in New Zealand has been 

in a state of transformation 

for some time now, steered by 

innovation in technology, global 

economic shifts, and societal 

changes. As we step into the second 

quarter of the year, we discuss 

the latest employment law 

changes and the upcoming landscape 

for Kiwi businesses. 

Minimum wage 

increase 

The Government has announced 

an increase in minimum wage 

rates from 1 April 2024. The 

adult minimum wage will go up 

by 2% from $22.70 to $23.15 per 

hour. The starting-out and training 

minimum wage will go up 

from $18.16 to $18.52 per hour. 

This reflects ongoing efforts to 

enhance worker well-being and 

address income disparities. 

90-day trial period 

re-activation 

The Bill to extend the 90-day trial 

period to all Kiwi businesses, 

regardless of their size, was 

passed in December last year. 

Previously, these trial periods 

were exclusive to employers with 

less than 20 employees. Now, all 

employers can utilise the trial 

period and we can expect this 

decision to boost the confidence 

of Kiwi organisations looking to 

hire new talent. 

Repeal of Fair Pay 

Agreements 

Last December 2023, the Fair 

Pay Agreements (FPA) Act was 

repealed. The FPA Act was only 

in force for one year and no FPAs 

were finalised during this period. 

> In January, the 

Worker Protection 

(WPME) Act came 

into force. 

The repeal of this Act means that 

there is no longer any possibility 

for FPAs to be sought or bargained 

for. 

Immigration update 

2023 was a busy and challenging 

year for Immigration NZ. A 

significant highlight saw it being 

the first full year of open borders 

since 2019. New visas were 

introduced, including the Recovery 

Visa to support the country’s 

clean up after the devastating 

Cyclone Gabrielle, and the Skilled 

Migrant Category to support our 

country’s workforce. 

In January, the Worker Protection 

(WPME) Act came into 

force. This Act introduces an 

offence and penalty regime to 

deter employers of migrant workers 

from breaching their legal 

obligations. 

Under the new WPME Act, 

Immigration Officers have the 

right to request documents (i.e. 

timesheets, leave records or any 

other document relating to the 

migrant employee’s employment), 

from employers regarding 

their migrant employees. 

Employers must then respond 

within 10 working days of these 

requests. If an employer fails 

to provide the requested documents 

in the required timeframe, 

the organisation may be issued 

infringement notices and can be 

up for high penalty fees. 

Immigration NZ announced 

earlier this year that the median 

wage would increase to $31.61 

per hour. This increase applies 

to the following visa categories: 

Skilled Migrant, Green List 

Straight to Residence, Work to 

Residence and Parent Category. 

This means for migrants 

employed under these visa 

schemes, the wage threshold 

HUMAN RESOURCES 

BY KELLIE HAMLETT 

is the lowest hourly rate those 

employees can be paid in order to 

be granted the visa. 

It is noted, this increase does 

not apply to the Accredited 

Employer Work Visa (AEWV), 

which will remain at the current 

rate of $29.66 per hour. 

As our nation continues to 

navigate through challenging economic 

conditions, and a new coalition 

government, the road ahead 

looks challenging and uncertain. 

Yet, it also presents opportunities 

for growth and resilience and 

Kiwi businesses are no strangers 

to having to adapt and grow 

during challenging times. 

Talent ID are Recruitment Specialists 

and can support you through your 

recruitment process. Please feel 

free to talk to us about this by 

calling 07 349 1081 or emailing 

kellie@talentid.co.nz 

If you’re contemplating a change of career, why not 

consider owning your own franchise business? 

With direct access to over 30 well-known franchise brands in 

locations all around the country, it’s quite likely we have the 

business opportunity that perfectly fits your lifestyle. 

Iridium Partners help potential franchisees research, evaluate and 

navigate the franchise industry to find the perfect opportunity for you. 

Contact us today and get some balance back in your life. 

Call Meredith on +64 21 209 9496 

info@iridium.net.nz www.iridium.net.nz


> BEYOND SURVIVAL: 

Elevating business continuity practices 

Business continuity is the 

ability of a business to 

continue operating critical 

business functions during and 

after a disaster event. The goal of 

having a Business Continuity Plan 

(BCP) is to ensure that a business 

can maintain critical functions 

and recover quickly from various 

disasters. Or at worst, minimise 

downtime while services are 

restored. This concept is not new, 

and we have touched on it in previous 

articles. 

Some of the events that can 

cause a BCP to be enacted are 

natural disasters (floods, earthquakes), 

technological disasters 

(cyberattacks, hardware failure), 

man-made disasters (industrial 

accidents, civil infrastructure 

failures), and health emergencies 

(global pandemic, critical health 

and safety incidents). 

Many disasters are out of your 

control to mitigate. What you can 

do is to implement measures to 

protect your business from the 

fallout of these events. 

The initial safeguard you can 

implement is systems redundancy. 

If you have duplicate systems 

already in place when the 

primary system fails, they will 

take over and ensure your business 

operations continue. This is 

not recovery but continuity – and 

that is best. 

The next is backups. We all 

know that backups are important, 

but maintaining effective 

backup procedures is critical for 

recovering from a disaster. While 

this may not provide the continuity 

that redundancy does, it is 

often much cheaper and easier to 

maintain. 

Ideally, you should implement 

a 3-2-1 backup strategy: 3 copies of 

the data (original device, external 

hard drive, cloud storage), stored 

on 2 different types of storage 

(physical and cloud), in at least 1 

offsite location (cloud) in addition 

to the onsite copies. These backups 

must also be tested regularly 

to ensure that they are usable. 

An excellent eventuality to 

TECH TALK 

BY EZRA RENTOUL 

prepare for is ensuring your staff 

can work from alternative locations 

where viable, such as working 

from home. This will ensure 

that your business can continue 

to operate at least to some extent, 

while the primary business location 

is made available again. 

Many businesses have already 

experienced this requirement 

during the lockdown periods. 

The last resort is insurance. 

It is the oldest, most commonly 

used, and best understood 

disaster recovery measure. If 

worst comes to worst, you will 

at least have financial support 

to recover and restore business 

functionality. 

Having redundant measures 

or backup strategies is all well 

and good, but if nobody knows 

how to apply these strategies, the 

effort has been wasted. 

Ensuring the right people are 

regularly trained in how to implement 

both the redundant and 

backup measures is critical. You 

must also ensure these measures 

are regularly tested to ensure 

they are operating as intended, 

else you may find them non-functional 

when you need them most. 

Having a written and agreed 

upon course of action will allow 

you and your staff to respond 

rapidly to these disasters as and 

when they occur. These written 

plans are known as Business Continuity 

Plans (BCP) and Disaster 

Recovery Plans (DRP). 

The best way to ensure BCP 

plans remain precautionary measures, 

is by integrating some of 

the following: 

• Regular risk assessments 

allow you to apply risk mitigation 

strategies and prevent 

some disasters before they 

even occur; 

• Training and awareness programs 

help your staff to better 

protect your business by being 

more vigilant in their daily 

tasks; 

• Cross-training and succession 

planning are also crucial in 

allowing critical roles to be 

filled by multiple people as 

required, if the primary person 

is unavailable. 

Creating and implementing 

solid Business Continuity and 

Disaster Recovery plans ensures 

your business will not only survive, 

but possibly even thrive 

through any disaster. 

Ezra Rentoul is a Technical Engineer 

at Stratus Blue. He can be contacted 

at assist@stratusblue.co.nz 

The role of debt in funding 

community infrastructure 

There has been much discussion in recent months about the debt issues the local government sector is experiencing and 

the need to find new ways of funding vital community infrastructure, particularly in fast-growth centres like Tauranga. 

> By ANNE TOLLEY, TAURANGA COMMISSION CHAIR 

The need for investment 

is driven by community 

growth (Tauranga’s population 

has grown by around 

30% in the last 10 years); having 

to catch-up on an underinvestment 

in infrastructure over 

the last decade and beyond; 

AND to provide for future 

growth in the face of significant 

increases in construction costs, 

with the price of many infrastructure 

project components increasing 

20% or more in the last couple 

of years alone. 

As a result, councils like ours 

are having to take on more debt 

to build the new infrastructure 

needed to cater for their growing 

populations and renew existing, 

aging infrastructure, such as the 

water, wastewater and stormwater 

systems we must have, and 

the roads we get around on. 

Here it’s worth noting Standard 

and Poors’ February commentary 

that local government 

debt in New Zealand is “very high 

on a global scale and is rising 

more than our previous expectations”. 

One of the key reasons 

for that is that there is a greater 

reliance on local government 

here to deliver and 

fund infrastructure, 

compared to other 

countries. 

So what’s the solution? 

It’s a complex mix of prudent, 

but timely investment; managing 

costs; balancing rates, fees 

and charges; selling some assets 

to invest in new assets for the city; 

and leveraging debt as a significant 

component of local government 

infrastructure financing. 

That’s because debt allows councils 

to spread the financing cost 

of community assets over 20-plus 

years, which helps make them 

affordable. Just as importantly, it 

means repayments are funded in 

an intergenerational way by the 

people who are using and benefitting 

from those assets, not just 

those who were ratepayers when 

the asset was constructed. 

Most infrastructure assets 

have lifespans ranging between 

30 and 100 years, so debt allows 

the financing period to be more 

aligned with the period the assets 

will be in use for. 

Debt needs to be serviced by 

appropriate revenue streams 

and the way that revenue is gathered 

also needs to be equitable. 

TCC goes to significant lengths 

to ensure that, as far as possible, 

‘growth pays for growth’, through 

development contributions, and 

we also work hard to identify and 

access any available external contributions, 

such as Government 

grants. 

And of course, debt has to be 

‘prudent’, both for the council 

and for those whose rates and 

other contributions (like parking 

charges, for example) are 

needed to fund debt repayments. 

TCC’s primary lender is the Local 

Government Funding Agency 

(LGFA), which is jointly owned by 

all of the councils which borrow 

through it. The prudent debt limit 

applied by the LGFA for TCC’s 

total borrowing (in the 2024/25 

financial year) is that debt cannot 

be more than 2.9 times our 

revenue (reducing to 2.8 times in 

future years). Our expected debt 

for 2024/25 will be well within 

that limit, but with a number of 

large and costly infrastructure 

projects on the horizon over the 

coming years, the council will be 

closely managing debt and revenue 

to ensure these streams are 

aligned and that debt funding 

remains affordable. One of our 

key actions we will be investigating 

a future structure for three 

waters service delivery which 

will maintain ratepayer ownership, 

but allow the debt related to 

water, wastewater and stormwater 

infrastructure to be held off 

the Council’s balance sheet. 

So in summary, debt is needed 

to allow essential infrastructure 

investment; increased debt can 

raise affordability concerns; but 

not increasing debt will also have 

negative economic and social 

impacts. 

As commissioner Stephen Selwood 

says, the bottom line is that 

the community pays either way. 

“It’s a choice between raising debt 

to fund needed investment, while 

working within prudent debt levels 

and considering the impact of 

borrowing on rates affordability, 

or deferring investment and 

suffering lost productivity and 

increased costs through inflation, 

congestion, rising house prices 

and a lack of the amenities a 

growing city needs.” 

Which says that while it’s a 

complicated equation, debt is not 

a dirty word – it’s a necessity of 

sensible local government.


> BREAKING THE ICE 

I ran across the 

frozen Arctic to 

discover the secret 

to career success 

In February, Bay of Plenty Business News columnist Freddie Bennett 

attempted the world’s toughest, coldest footrace: running 250km across the 

frozen Arctic in five days, carrying all his food and survival supplies on his 

back. He reveals the lessons he learned from the sub-zero wilderness 

that you can use to win at work, and at home. 

“The cold wants to kill 

me.” 

One solitary thought playing 

on repeat inside my head as I 

trudged through knee-deep snow. 

Somewhere beneath my feet, the 

ice cracked and splintered, with a 

sound like a gunshot. 

I was too tired to react. Running 

across the endless, sterile 

expanse of a frozen lake for five 

hours had dulled my senses. I had 

lost all sense of time, momentum, 

and – more worryingly – feeling 

in my fingers and toes. 

If this wasn’t concerning 

enough, I had another 35 kilometres 

to run that day. I would 

then get a few precious hours 

to eat by candlelight and dry 

my snow-sodden clothes near a 

tiny wood burning stove. Then 

I would rise before dawn and 

run another marathon over galeswept 

mountains and through 

haunting, snow-covered forests 

in temperatures that would fall 

to -45 degrees. Then the next day, 

I would run another marathon, 

followed by a 65-kilometre ultramarathon 

the day after. 

Upon this journey, I would 

experience frostbite, snow blindness 

and hallucinations. I would 

get so disoriented in blizzard conditions 

that I’d collapse and fall to 

the frozen ground. I’d encounter 

extreme hunger, tearful breakdowns, 

blisters … and a head-on 

collision with two reindeer in the 

dead of night. 

Why would I want to do this? 

Why the goal to become the only 

person in New Zealand to fly 

12,000 miles to the Arctic circle 

and attempt the world’s toughest, 

coldest multi-day ultramarathon? 

The long answer is in my article 

from February’s issue of Bay of 

Business News. 

But the short answer is this: To 

prove to YOU that you can achieve 

more in your career and your life. 

I’m not a runner, an athlete, 

or one of these square-jawed 

ex-special forces types. I’m just an 

everyday guy who not so long ago 

was a corporate exec with a beer 

belly, a mental health problem, a 

crippling mortgage and a severe 

case of imposter syndrome. 

To help you on your journey 

through the perilous corporate 

landscape, here are my five lessons 

learned from the Arctic. 

You are your own 

greatest risk 

I was running through the deadliest 

place on the planet. The cold, 

the snow, the ice and the wildlife 

(polar bears) all had the capability 

of sending me back to New 

Zealand in a box. 

But the greatest risk to me, was 

me. My actions, my behaviours 

and decisions would ultimately 

make the difference between success 

and failure, and, in a couple 

of hairy moments, life or death. 

The same applies to you. 

Where are you tripping yourself 

up? Why are you making things 

hard for yourself? You know what 

you need to do. You can clearly 

see the action you need to take. 

The real issue isn’t the client, 

the economy, the supplier, the 

employee or the technology. The 

real issue is you. Get out of your 

own way. 

Stop waiting for 

permission to be great 

I had no right to be in this race. 

I was too old. Too busy. I lived 

too far away. I wasn’t fit enough. 

I wasn’t prepared enough. Surrounded 

by a bunch of seasoned 

athletes and explorers, I was 

almost crippled by imposter 

syndrome. 

Who was I to believe I could do 

something this special? 

But despite the doubt, the fear 

and the severe lack of confidence, 

I went ahead and did it anyway. 

You do not have to seek permission 

to do great things. You do 

not have to wait for the perfect 

moment. You do not have to wait 

for things to be ‘less busy’. 

You have to act. Even if you 

don’t feel like it. Even if you doubt 

yourself. The only permission you 

need is your own. 

Fundamentals beat 

tactics 

The best way to build momentum 

over the frozen mountain peaks 

and across the barren icy landscape 

was to dumb things down 

and keep it simple: Stay hydrated; 

Keep eating; Don’t stop moving; If 

I’d ignored the fundamentals, my 

race would be over. 

Yet, at work, 99% of people look 

for the advanced ‘secret’ tactics, 

habits and hacks before ever nailing 

the absolute fundamentals. 

The top 1% of performers are 

simply better at the fundamentals 

HIGH PERFORMANCE 

WITH FREDDIE BENNETT 

than anyone else. 

Whatever your goal, ask 

yourself: “What are the absolute 

non-negotiables here? What do 

I need to get right every single 

time, no matter the circumstance 

or situation”. 

The answer reveals where you 

should be focusing your efforts. 

Always move forward 

I spent many years of my corporate 

career skating on thin ice, 

but there were moments in the 

Arctic that were some of the darkest 

and most perilous of my life. 

You’ve experienced this feeling: 

That plummeting sensation 

in your stomach that makes you 

believe that nothing will ever be 

good again. The paralysing, confusing 

terror when you realise 

you’ve messed up and there’s no 

getting out of it. 

But these moments when you 

want to curl up in a ball and 

cry are when you must move 

forward. 

It doesn’t matter if it feels like 

you’re going through hell in your 

career: The best opportunities are 

always ahead of you. 

Have a story to tell 

The quality of your life directly 

correlates to the number of stories 

you have to tell. 

Simply having money in a bank 

account, an impressive-sounding 

title on LinkedIn or a Porsche on 

the driveway does not tell a compelling 

tale. 

This isn’t about accumulating. 

It’s about living (and I say this as 

a card-carrying capitalist). Think 

about everything you’re working 

for, everything you’re sacrificing: 

None of it really matters unless 

you have a story to tell. 

Put yourself on a mission 

that you truly believe in. Say 

‘yes’ to the things you wouldn’t 

(or shouldn’t). Do the things you 

believe you cannot do. 

Your colleagues, clients and 

kids don’t want an elevator pitch, 

nor a verbal recital of your CV. 

They want to hear your story … 

and see you live it. 

As the finisher’s medal was 

placed around my neck, I realised 

this chapter of my story had 

ended. I have the memories, the 

scars and the frostbite. 

I ran this race to prove that 

with the right knowledge, mindset 

and habits, everyday people 

can achieve remarkable things. 

So, if I can go from a frozen 

rock bottom to the icy peaks … 

imagine what you can achieve. 

Freddie Bennett is a Guinness World 

Record holder, bestselling author 

and leads New Zealand’s leading 

mastermind group for professionals: 

Professional Superheroes. He gets 

businesses unstuck, unshackled and 

unleashed. Freddie can be contacted 

at hello@freddiembennett.com


Avo loving chef 

honoured with 

Michelin Star 

Renowned chef Nick Honeyman, 

co-owner of the 

esteemed Paris Butter 

restaurant in Auckland, has 

achieved a remarkable feat in 

the culinary world. His restaurant, 

Le Petit Leìon, nestled in 

the idyllic South of France, has 

been awarded a coveted Michelin 

star, firmly establishing itself 

among the culinary elite. 

Operated by Nick and Sina 

Honeyman, Le Petit Leìon joins 

the ranks of only 52 restaurants 

in France to receive this prestigious 

accolade, a testament 

to the couple’s dedication and 

culinary prowess. The Michelin 

Guide commended the restaurant 

for its “masterfully intelligent” 

offerings, recognising 

Nick’s exceptional talent and 

innovative approach to cuisine. 

Avocado enthusiasts in New 

Zealand may remember the celebrated 

chef from 2015 when he 

served as an ambassador for the 

“Best in NZ” series, highlighting 

the exceptional quality of New 

Zealand produce which included 

our amazing locally grown avocados. 

Nick visited an orchard in 

the BOP and marvelled not only 

at the taste and texture but also 

at the wonderful health benefits 

of avocados. This achievement 

underscores the significance, 

versatility, and quality of locally 

sourced ingredients, whether 

for creating extraordinary culinary 

experiences or nutritious 

and delicious home cooking. 

In addition to his culinary 

endeavours, Nick Honeyman 

remains committed to fostering 

culinary excellence and promoting 

New Zealand’s vibrant 

food culture. His unwavering 

dedication and culinary innovation 

continue to inspire aspiring 

chefs and food enthusiasts 

worldwide. 

NEW EDGECUMBE SOLAR 

FARM UNDERWAY 

Te Rūnanga o Ngāti Awa have 

officially blessed the Bay of 

Plenty’s newest solar farm, near 

Edgecumbe, and gifted the name 

‘Omeheu’ in recognition of the 

how the area sustained the people 

of Ngāti Awa for generations. 

Omeheu solar farm will use the 

sun’s energy to generate approximately 

41 GWh of electricity per 

year, which is enough electricity 

to power over 5,800 homes. 

The 30ha solar farm site is a 

joint venture being developed by 

Far North Solar Farm and Aquila 

Clean Energy Asia Pacific. 

Far North Solar Farm director 

Richard Homewood says early 

works will start soon on the site 

with construction due to follow 

later in the year. 

“We tautoko Te Rūnanga o 

Ngāti Awa’s view that Omeheu 

solar farm fits with the sustainability 

korero which is historical 

to the area. Generating renewable 

energy is the future of the 

electricity market in New Zealand 

and this is something that we’re 

proud to be involved in.” 

The joint venture was also 

committed to supporting Te 

Rūnanga o Ngāti Awa’s vision of 

sustainability and higher education 

by supporting two rangatahi 

from the iwi with electrical 

apprenticeships aimed at establishing 

careers in the field of 

energy. 

The partnership will also 

install solar panels on the globally 

recognised Ngāti Awa marae 

in Whakatane, Te Manuka Tūtahi. 

“We have been impressed with 

the approach of the developers 

and their appreciation of tikanga 

and kawa and what that means 

to us as kaitiaki of our rohe,” Te 

Rūnanga o Ngāti Awa CEO Reuben 

Araroa says. “We recognised 

the opportunity to partner with 

an organisation that is not only 

willing to reciprocate through 

material supply but more importantly 

to share their knowledge, 

expertise and to support higher 

education of our rangatahi.” 

Omeheu solar farm will consist 

of approximately 63,000 solar 

panels that will be mounted in 

rows with a maximum height of 

1.63m. Gaps between the panels 

and rows will allow rain to run 

off onto the whenua. 

The perimeter of the solar 

farm will be fenced and planted 

with native trees which will 

screen the farm from most viewpoints 

over time so the development 

will have minimal longterm 

visual impact. 

The partnership has five solar 

farms currently consented which 

are part of a wider national development 

portfolio of 11 sites which, 

when completed, will equate to 

1.4GW or 14.3% of New Zealand’s 

current total operational electricity 

production capacity, which 

was 9.79GW in 2022. 

> HYPOCRITICAL OATH: 

‘We will support you’ 

I’m the first to admit that sometimes 

I get it wrong. I try to be 

true to my word and follow 

through on commitments when 

I make pledges. But sometimes I 

forget, or circumstances take over 

and I find, often inadvertently, I’ve 

broken my word. 

For example, in January I 

pledged to try harder to keep in 

contact with a couple of my oldest 

friends. I messaged one of them 

today for the first time since January. 

That’s a fail in anyone’s book, 

but I didn’t consciously choose to 

fail – I didn’t decide not to contact 

my friend for three months – circumstances 

simply overtook me 

and life got in the way. 

Some of you will no doubt say, 

“That’s a copout – an excuse for 

self-absorbed laziness.” 

But, in my defence, I meant 

it when I said, ‘I will try harder.’ 

Although I thought about it more, I 

just didn’t follow-through quickly. 

Yet, if I got a message from 

the same friend today saying, 

“I’m unwell and I’ve been given 

six months to live”, I’d be on the 

phone and on a flight instantly. 

We have to prioritise and 

with the best will in the world, 

sometimes the, ‘Hello, how’s the 

weather there?’ phone call just 

doesn’t make the cut … and sometimes 

the, ‘Just tell me what I can 

do, I’m on my way’ call does. 

Our team at Bay of Plenty Business 

News works hard to provide 

interesting and useful news and 

information to businesspeople 

across the Bay of Plenty. 

We also know that numerous 

successful businesses across the 

region rely on Business News to 

communicate and promote themselves 

– their people, their products 

and their services – to the 

business community. Sometimes 

businesses advertise, and sometimes 

we help tell their stories. 

We’ve always seen BOP Business 

News as the oil that lubricates 

the local commerce machine – the 

voice of local business. 

Business leaders have repeatedly 

said, “Thanks, we love the 

business coverage”, and have 

been quick to let us know if we’ve 

ever got something wrong (which 

of course hardly ever happens). 

In my column from February 

2023 titled I’m just popping into 

the dairy! I wrote: ”… there are lots 

of items which will certainly be 

cheaper at the supermarket, but I 

couldn’t live without my dairy … 

the dairy is for me as much part 

of our community infrastructure 

as the public swimming pool, 

the library and the local primary 

school – only I use the dairy far 

more frequently.” 

Since that column was published, 

I have been true to my 

word and continued to support 

the dairy by using it, because I 

value it. 

Vikram and Pushpa do a great 

job and as I say to my neighbours, 

“we need to keep using the dairy, 

so we don’t lose it.” 

Staff from two prominent businesses 

this month sent us news 

releases asking us to publish them, 

but when asked to consider advertising, 

responded curtly: ‘budgets 

are fully allocated and [in one 

case] we’re only going national.’ 

I pondered why they’d bothered 

to send me the press release 

then, if ‘only going national’ was 

their new modus operandi. 

Ironically one of those businesses 

phoned me to complain 

only last month that their regular 

print copies of BOP Business News 

hadn’t been delivered to their 

reception. 

In both cases the websites of 

those two businesses state they 

are proudly local and support 

their local business communities. 

Both are large companies. 

Both employ a lot of local 

people. 

Both have multi-million-dollar 

marketing budgets. 

Neither has any qualms about 

asking for free coverage, but both 

balked at the suggestion they could 

buy advertising and in so doing 

endorse the local business voice 

BOP Business News provides. 

This is disappointing from companies 

whose executives have said 

openly, “We value Bay of Plenty 

Business News and we will support 

you.” 

Like I said, sometimes we forget, 

or circumstances take over 

and we find we’ve inadvertently 

broken our word. 

Every business must scrutinise 

overhead spending, particularly 

when the economic environment 

is challenging. But I ask those 

HAVE YOU EVER 

NOTICED? 

BY ALAN NEBEN 

businesses that value their local 

business ecosystem to please back 

it, not just take from it. 

To those businesses who do 

back our local business economy 

and continue to work with us: 

‘Good on you!’ We can clearly see 

in the pages of Business News, 

online and in our annual magazines 

who those businesses are. 

Support them. 

To those organisations who 

choose to only ‘shop at the supermarket’ 

I say, ‘don’t forget us’, 

because like the local dairy, I think 

the community would be weakened 

if we weren’t here. 

Alan Neben is a Mount Maunganui 

local and experienced New Zealand 

publisher. His columns provide a lighthearted 

perspective on social changes 

effecting New Zealanders.


CULTURE 

> BOP ARTS UPDATE 

AROHANOA 

MATHEWS 

Ngā Toi Māori Navigator 

Creative Bay of Plenty | Te Waka Auaha 

Toi has announced the new appointment 

of Arohanoa Mathews in the Ngā Toi Māori 

Navigator role. 

Arohanoa (Ngāi Te Rangi, Ngāti 

Ranginui) is a multifaceted artist 

whose creative journey has been 

deeply rooted in familial influence and 

mentorship spanning generations. 

She brings invaluable insight into the 

balance between tradition and innovation 

within indigenous arts, and passionate 

advocacy for the preservation, innovation, 

and revitalisation of Māori arts, 

firmly believing in the empowerment of 

Māori creatives as the cornerstone of a 

thriving arts community. 

Creative Bay of Plenty asked Arohanoa 

some pātai about her background 

and experience, and what she is looking 

forward to… 

Can you tell us about your 

background as an artist and how 

your experiences have shaped 

your understanding of the Māori 

arts landscape? 

“My journey as an artist has been cultivated 

through generations of whānau 

influence and mentorship where I was 

often immersed in creative activities 

such as painting, kapahaka and weaving. 

Being surrounded by creative whānau 

instilled in me an appreciation for the 

transformative power of art. 

“I was formally trained at Art and 

Design School in Auckland which led me 

to working at the Auckland Art Gallery, 

where I had the privilege of immersing 

myself in the cultural landscape of New 

Zealand’s art and history. Here, I developed 

my skills as a budding artist with 

group and solo exhibitions showcased 

at local galleries but also as an educator, 

with 25 years’ experience as an art 

teacher. 

“Additionally, my connections with 

contemporary Māori artists provided 

invaluable insights and better understanding 

of tradition and innovation 

within the indigenous arts, further 

enriching my own creative perspective 

and practice. 

“Through these experiences, I have 

come to view and execute art as a means 

of self-expression which has also shaped 

for me a better understanding of the 

Māori arts landscape. I strongly believe 

that by recognising the importance of 

cultural preservation, innovation, and 

revitalisation within the Māori arts community, 

and investing in empowering 

indigenous artists, we will thrive.” 

What excites you most about 

taking on the role of Ngā Toi 

Māori Navigator at Creative Bay of 

Plenty? 

“What excites me most is the opportunity 

to foster cultural empowerment and 

advocacy for Māori artists through connection 

and understanding of our culture, 

mātauranga and practices. 

“I am energised by the prospect of 

working collaboratively with Māori artists, 

community leaders, and stakeholders 

to amplify voices that have historically 

been marginalised and to create 

spaces where cultural identity and heritage 

can flourish.” 

How do you see the interaction 

and relationship between art and 

culture? 

“Art and culture are deeply intertwined 

and serve as a cornerstone of Māori 

identity, storytelling, and spiritual 

expression. It goes beyond aesthetics 

but rather is a means of communication, 

connection, celebration, and cultural 

preservation. 

“It is most integral to acknowledge 

that sovereignty over cultural knowledge 

and practice is retained and respected 

whether it be traditional or contemporary 

art.” 

> I strongly believe that by recognising the importance of 

cultural preservation, innovation, and revitalisation within 

the Ma _ ori arts community, and investing in empowering 

indigenous artists, we will thrive.” 

What are your aspirations for 

your role within Creative Bay of 

Plenty? 

“Serving in this role means being a catalyst 

for positive change, advocating for 

the recognition and celebration of Māori 

art and culture on both local and global 

stages. To do this effectively, I aim to confront 

cultural injustices, challenge dominant 

narratives, and assert Māori sovereignty 

and self-determination within key 

spaces. 

“Additionally, I am passionate about 

leveraging the arts as a tool for social 

and economic development within the 

Māori community, promoting education, 

entrepreneurship, and sustainable practices 

that contribute to long-term prosperity 

and well-being.” 

What’s your favourite way to 

unwind and recharge creatively 

outside of work? 

“I am privileged to be residing on our 

whenua in Matapihi, Tauranga and often 

am recharged and inspired to paint the 

rich and beautiful taiao (environment) 

that surrounds my whānau and I, daily. 

Hauora by way of time together, in particular 

keeping our health and fitness 

as a priority, is also important to my 

whānau and I.” 

What’s the most interesting or 

unusual piece of art you’ve ever 

created, and what inspired it? 

“My most interesting and memorable 

pieces of art I’ve created were for my 

fourth year of art school class critique 

assessment. I organised my assessment 

to be held on Tuhua (Mayor Island) here 

in the Bay of Plenty, with my Auckland 

class and tutors in tow. 

“My paintings were inspired by my 

whakapapa to Tuhua and the taiao (environment) 

with a focus on translucent 

layers and textures to emulate the surrounding 

manu, ika, kohatu and obsidian 

(rocks). 

“The series of paintings that I presented 

for my critique have been the 

foundation of my methodology, painting 

processes and developed self-identity.”


PEOPLE 

> FIRST ON THE SCENE 

Tauranga Business Chamber’s March Business After 5, hosted by 

The Historic Village, Tauranga South, Wednesday, 6 March 2024 

Photography: Salina Galvan Photography 

ONE 

TWO 

THREE 

FOUR 

FIVE 

SIX 

SEVEN 

EIGHT 

NINE 

TEN 

ELEVEN 

TWELVE 

ONE Vivien Lile (GHD Ltd) & Becker McGuire (B. Remarkable Media). TWO Dan Allen-Gordon (Graeme Dingle Foundation) & Samantha Wilkie (Bay Venues). THREE Lynette Wilson (St Johns Tauranga), 

Lacy Hawke & Sarah Dale (Eves Realty) & Jane Swainson (St Johns Tauranga). FOUR Deborah Peake (Tremains Northern) & Lisa Gilmour (Tauranga City Council). FIVE Cian O’Cinnseala (Tauranga 

City Council), Stephen McClay & Phil Town (Bay Venues). SIX Sonia Tibble (Beca) & Rhea Clune (Personnel Resources). SEVEN Tazmeen Khan (Tazmeen Khan Financial Services, Guy Dobson & Iresha 

Wijetunga (Prendos). EIGHT Raewyn Peck (Personnel Resources) & Melissa Hayes (Edge Clothing). NINE Paul Brljevich (Tabak Business Sales), Wendy Marsom (Custom Cartons) & Claire Boggiss (Black 

Stag Coffee). TEN Kylie Frank (Kiwi Commercial Cleaning) & Lizzie Seekup (Trinity Wharf) . ELEVEN Blair Graham (Tauranga City Council) & Jade Bloom (BloomCo). TWELVE Helen Schafer (Living 

Business), Matt Cowley (Tauranga Business Chamber) & Joanne Rouse (Black Stag Coffee).


PEOPLE 

> PROFILE HOLLAND BECKETT 

WILL DYMOCK 

& NATASHA 

VAN DER WAL 

HOLLAND BECKETT’S 

NEWEST PARTNERS BRING 

INDIVIDUAL TALENT AND 

SPECIALIST EXPERTISE TO 

THE EXPANDING FIRM 

The Bay of Plenty based law firm 

was established in Tauranga in 

1937, and since then has grown 

to become a leading New Zealand firm 

advising local, national and international 

clients from offices in Tauranga, 

Rotorua, Whakatāne and Taupō. 

With over 140 staff including more 

than 70 lawyers, the full-service firm’s 

specialist teams work collaboratively 

and cater to a vast range of legal matters, 

including property, trusts and estates, 

commercial, corporate, finance, employment, 

family, civil litigation, resource 

management and local government. 

Holland Beckett also has a specialised 

Māori Legal Unit. 

Well renowned as a legal provider, 

Holland Beckett is also firmly regarded 

as a legal employer of choice – the promotion 

to partnership of two of its senior 

lawyers is testament to their focus on 

recruiting the best talent and developing 

the next generation of legal leaders, with 

clients benefitting from the firm’s dedication 

to their growing team. 

Meet Will Dymock and Natasha van 

der Wal, Holland Beckett’s two newest 

Partners. 

WILL DYMOCK 

Will advises clients on a wide range of 

finance, corporate, restructuring and 

> “It is a pleasure to announce 

the promotion of Natasha 

and Will, both experts in their 

respective fields”, says Ken 

Hawkes, Partner at Holland 

Beckett. “These talented 

lawyers represent the diverse 

capabilities we have as a firm, 

and the growth and strength 

of our team. We look forward 

to expanding the partnership 

with their specialist expertise”. 

commercial transactions. 

Will has extensive international and 

domestic experience advising financial 

institutions and businesses (small and 

large) across a broad range of areas 

including asset finance, general corporate 

lending, property finance and corporate 

finance. Will specialises in aviation 

and asset finance and leasing, with 

a particular focus on aviation financing, 

acquisitions and sales, leasing and lease 

restructuring. Will brings his international 

experience to the New Zealand 

market while continuing to act for international 

aviation clients since returning 

to New Zealand. 

Prior to joining Holland Beckett in 

2021, he spent six years in Singapore 

where he worked for two leading international 

finance practices, most recently 

as a Senior Associate in the global asset 

finance team at Clifford Chance. Prior 

to Singapore, Will worked in a leading 

banking and finance practice in 

Auckland. 

Outside of work, Will, his wife and 

two young children are embracing the 

Bay of Plenty lifestyle and enjoying the 

unique opportunities that it has to offer 

– he particularly enjoys fishing, boating 

and golfing. 

NATASHA 

VAN DER WAL 

Natasha joined Holland Beckett as a 

Senior Solicitor in 2016. Natasha’s expertise 

is focused on property law, commercial 

law and Māori legal issues. 

Natasha provides strategic and 

trusted advice on a broad range of property 

and commercial matters for individuals, 

corporate entities and local government. 

She has experience with complex 

property issues including subdivisions 

and development, the acquisition and 

disposal of residential, rural and commercial 

properties; and commercial leasing 

and licencing matters generally. 

As part of the specialised Māori Legal 

Unit at Holland Beckett, Natasha provides 

advice on Māori legal issues for local 

government, individuals, Māori trusts, 

Māori incorporations and post settlement 

governance entities. She is experienced 

with Māori property matters such as partitions, 

large commercial developments, 

iwi social housing and Papakainga. She 

has appeared before the Māori Land 

Court on property related matters. 

Out of work, you’ll find Natasha supporting 

her children on the sidelines of 

their various sporting interests. She also 

promotes scientific literacy for children 

in New Zealand as a trustee of the House 

of Science NZ Charitable Trust. 

The promotion of Will and Natasha 

expands the partnership to 16 and further 

develops Holland Beckett’s offering 

of specialist legal services with worldclass 

lawyers. The firm has the most 

female partners of any law firm in the 

region, growing from two to five women 

in the past seven years. 

The firm is proud of its ability to 

provide expert legal advice with a professional 

approach that focuses on 

relationships and delivers timely pragmatic, 

strategic and directed advice. This 

approach, alongside the energetic, innovative 

and supportive internal environment, 

has led to an esteemed national 

profile, with local, national and international 

clients benefiting from worldclass 

legal advice and expertise from the 

sunny BOP. 

Natasha van der Wal Partner Will Dymock Partner 

DDI 07 928 7097 DDI 07 570 0684 

E Natasha.vanderWal@hobec.co.nz E will.dymock@hobec.co.nz 

Tauranga Rotorua Whakatane Taupo hobec.co.nz

Working with Fosters 

was completely stressfree. 

They are exceptional 

at communication and 

project management. 

Janine Tait, Director/Owner 

After 31 years in Greerton, Bestow Beauty (Janine Tait Group) have 

relocated to a new purpose-built office and warehouse in Eleventh 

Avenue, Tauranga. For Group Director and business owner Janine 

Tait, it’s her vision come to life. 

“My main objective was to create a place that was beautiful to work 

in” says Janine. “Our staff spend so much time here, we wanted to 

make it a pleasure to come to work. I’d had a long time to think about 

this and knew exactly what I wanted.” 

Being a beauty company run by a Skin Health Coach, the philosophy 

behind Bestow Beauty is beauty from within, and that begins with 

food. Janine wanted the new space to be like a high-end home, with 

the kitchen as the focus. 

This was also the first build project that Janine and husband Kevin had 

been involved in. 

“We weren’t familiar with the process. And being a commercial build, it 

was daunting” she admitted. 

They came across Fosters at the end of the preliminary design phase. 

Fosters immediately determined that the project was well over budget; 

the situation exacerbated by post-covid supply issues and price 

escalations on building materials. 

From the outset, working with Fosters was “a real pleasure,” 

said Janine. 

“Fosters advised that the plans could be value-engineered, helping us 

to determine operational requirements and key design principles. We 

instantly loved the new concept; it was both beautiful and practical. 

“We had preconceived ideas based on other people’s experiences, 

expecting the build process to be stressful. However, working with 

Fosters was completely stress-free. 

“They are exceptional at communication and project management. 

We were completely up-to-date with what was happening. When 

there were delays, although there weren’t many, we knew why. 

“I absolutely loved the build process and would do it all over again!” 

The project was delivered five weeks ahead of programme and 

under budget. 

Got a build project in mind? 

Get in touch with Fosters today! 

FOSTERS.CO.NZ 

07 570 6000

April 2024 - Bay of Plenty Business News

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