Construction tax accountants — through Lynch & Associates

We refer NZ construction-industry quote requests to Lynch & Associates, our Auckland-based partner firm of Chartered Accountants and IRD-registered tax agents.

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Construction-industry tax — what Chartered Accountants typically handle

Construction businesses (builders, subcontractors, infrastructure, civil) carry tax-treatment complexity that doesn't appear in many other sectors. The high-recurrence items below are where most NZ construction businesses engage a Chartered Accountant.

Schedular payment withholding

Withholding tax on payments to subcontractors who do not hold a valid certificate of exemption.

Long-term contract accounting

Percentage-of-completion vs completed-contract revenue recognition under accepted standards.

Retentions and RWT

Withholding tax treatment on retention payments held at year-end.

FBT on motor vehicles and accommodation

Quarterly or annual FBT return covering work vehicles and project accommodation.

GST on stage payments and progress claims

Time-of-supply rules and how they interact with retention and progress invoicing.

GST on supply of a going concern

Zero-rating on the sale of a fit-out or contracted-out project.

Capital vs revenue distinction

When tools, plant and vehicles are capital (depreciate) vs immediate deduction.

Director shareholder salary planning

For company-structured trades; bonus accrual and PAYE-vs-dividend choices.

Sources: IRD income tax for businesses, IRD schedular payments, IRD GST. Verified 2026-06-06.

Why we don't quote a price here

Construction-industry accounting fees depend on the number of contracts, the staff-to-subcontractor mix, RWT exposure on retentions and whether you're on cloud accounting. Lynch quotes per engagement after a discovery call. See our cost guide for the structural factors.

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Submit a quote request and Lynch will contact you, usually within one business day.

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