1.0William Buck New Zealandhttps://williambuck.com/nzangelahttps://williambuck.com/nz/author/angela/rich600338<blockquote class="wp-embedded-content" data-secret="dVJNUwOix9"><a href="https://williambuck.com/nz/tax-facts/lease-premium-payments/">Lease Premium Payments</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://williambuck.com/nz/tax-facts/lease-premium-payments/embed/#?secret=dVJNUwOix9" width="600" height="338" title="“Lease Premium Payments” — William Buck New Zealand" data-secret="dVJNUwOix9" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://williambuck.com/nz/wp-includes/js/wp-embed.min.js /* ]]> */ </script> https://williambuck.com/nz/wp-content/uploads/sites/8/2019/01/acc-levies.jpg1920415[vc_row][vc_column][/vc_column][/vc_row][vc_row][vc_column][vc_column_text]When purchasing a business, the issue of goodwill often arises. While there may be valid reasons for the purchase of goodwill, goodwill is not deductible for tax purposes. There are options available to structure the purchase in a way so as to enable goodwill to be paid, but still provide a tax deduction for the […]