LEVI CHARTERED ACCOUNTANTS
Your success is our priority
More than accountants. We’re partners in building stronger businesses and communities. Get in touchServicesWhen you succeed, New Zealand succeeds
We are qualified chartered accountants with over 15 years of public practice experience. Based in Glenbrook, we service the Manukau and wider Auckland region.
Small business owners face increasing pressures, from ever-changing tax regulations and the economic impacts of the global pandemic to the growing significance of climate change. These challenges can make it difficult to focus on growing your business.
That’s where we can help. We provide a full range of accounting services, including tax planning and compliance, financial statements and reporting, budgeting and cashflow forecasting, company and charity incorporations, audits and reviews, and general business advice.
Your success is our priority because when you succeed, you inspire whānau and communities, and together we contribute to a more prosperous New Zealand.
OUR SERVICES
Tax services
Accounting and reporting
Financial planning and analysis
Strong financial planning keeps your business on track for growth. We assist with budgets and variance reporting to monitor performance against goals, and cashflow forecasting to ensure your business stays financially healthy and prepared for the future.
Business and entity support
Mau Levi
Faamau (Mau) Levi CA, is the founder of Levi Chartered Accountants. She holds a Bachelor of Business (Accounting) degree, and is a fully qualified Chartered Accountant.
Mau began her accounting career with the Otahuhu Borough Council while studying part-time at MIT. She went on to hold notable roles in financial and management accounting at Fletcher Building (Aluminium) and Coca-Cola Amatil NZ Ltd, before establishing Levi Chartered Accountants.
Mau combines technical expertise with a personal, hands-on approach. She is passionate about helping small businesses, charities, and community organisations succeed, bringing professionalism, integrity, and cultural awareness to every engagement.
WHAT OUR CLIENTS SAY
OUR PHILOSOPHY
At Levi Chartered Accountants, we believe competence, trustworthiness, and fair fees are the key drivers that draw clients to us. But more than that, we see accounting as a partnership; helping clients make confident decisions, grow their businesses, and create lasting impact. When our clients succeed, they uplift their whānau and communities, and together we contribute to a stronger New Zealand economy.
Levi Chartered Accountants
Wishing all our clients a very merry Christmas and a happy New Year. It’s been a privilege to serve you throughout 2025, and we hope you enjoy a restful break with friends and loved ones.
Levi Chartered Accountants will be closed from Monday, 22 December and will reopen on Monday, 5 January. If you have any urgent requests during this period, please don’t hesitate to get in touch.
Ngā mihi nui and warm festive wishes from our team to yours.
Levi Chartered Accountants
Lifestyle block with a few cattle? Here’s what IRD wants you to know.
September–November is the busiest time of the year for our rural community. Farmers across the region are in the thick of calving and lambing, fencing repairs, pasture work, spraying, and getting their properties ready for the summer dry.
If you have a lifestyle block, like me, chances are you’ve got a few cattle, mainly to keep the grass down or simply because it’s nice having animals around.
You’re not alone. Plenty of lifestyle block owners aren’t operating farms, and that’s where the tax rules can get confusing.
Here’s the simple version:
If you’re not running a genuine farming business, you’re usually not taxable on income from selling stock. Most lifestyle block owners with a small number of cattle and no real intention to make a profit are treated as hobbyists, not businesses.
What this means for you:
• No GST registration required:
If you’re under the $60k annual turnover threshold and it’s clearly a hobby, there’s no need to register for GST.
• Income tax generally doesn’t apply:
Selling calves, cull cows, or the odd extra animal usually doesn’t trigger income tax when there’s no profit motive.
• Expenses aren’t claimable either:
Because the activity isn’t a business, you can’t deduct costs like feed, fencing, vet bills, fertiliser, or home-block maintenance.
• Keep it consistent:
If you start increasing stock numbers, breeding to sell, or developing the land to earn a regular income, IRD may view it as a business, and the tax rules will change.
Every property is different, and the line between “hobby” and “business” can move quickly, especially out here, where lots of families start small and build over time.
If you’re unsure how IRD would view your actions, or if you’re considering scaling up, please get in touch. We’ll help you understand the tax impacts before you make changes.
Message us today for clear, practical tax advice for rural and lifestyle properties.
OUR BUSINESS AND COMMUNITY PARTNERS
CONTACT US
Have a question or need more information? Feel free to reach out to us.
Physical and postal address: 1224 Glenbrook Road, RD1, Waiuku 2681
Email: mau@levica.co.nz
Phone: +64 9 299 5992
Mobile: +64 27 373 1825
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