Some things to consider…
Ongoing responsibilities
In setting up and operating your business, you need to be aware of your ongoing responsibilities.
If your business was established by meeting the plan rules and standards (permitted activity) you will need to continue to comply with these provisions. If your business grows to a point that you no longer meet the plan provisions, you may need a resource consent.
If you got a resource consent to start your business you will need to comply with your consent. This is what you said you would do in your application (how you described your business) and any conditions the council imposed on your resource consent. This may include things like how you operate (eg, hours of operation, numbers of staff) and physical works (forming carparks, planting and maintaining landscaping, treatment of a discharge).
Unless your resource consent says otherwise you are expected to fully comply with your consent on the day you start operating. Compliance will not wait until your cash flow is established and your business is financially stable.
There are consequences if you don’t comply. You could face enforcement action and be prosecuted. This can affect your ability to operate your business.
Business and environment-friendly tax changes
Businesses can claim tax deductions for environmental expenditure. The types of deduction available are for:
- cleaning up contaminated land
- establishing a voluntary site restoration fund
- costs incurred in investigating and testing options to avoid, remedy or mitigate the discharge of contaminants, and for environmental monitoring
- improvements that prevent or mitigate the discharge of contaminants.
For more information see Business and environment-friendly tax changes.
