Guides
Guides for running a business with uneven cash flow
These guides answer the questions New Zealand business owners ask before they look for funding: how to plan a seasonal year, when tax falls due, how to get paid faster and how to use credit well. Each is written by the Capital On Call editorial team from current IRD, Stats NZ, MBIE and business.govt.nz sources.
Credit fundamentals
How a business line of credit works: draws, repayments and limits
4 min readA plain-English guide to business lines of credit in NZ: how limits are set, how draws and repayments work, what it costs to hold one and how to use it well.
Using business credit responsibly
4 min readA practical checklist for NZ business owners: when borrowing makes sense, how to size it, planning repayment, warning signs and exiting well.
Preparing for a funding conversation: what lenders look at
4 min readWhat NZ lenders look at for lines of credit and business loans: bank statements, turnover, trading history, credit and security, and how to prepare.
Property-secured business loans explained
4 min readHow property-secured business loans work in NZ: first vs second mortgages, supporting parties, low-doc assessments, common uses and exit plans.
Cash flow
How to build a seasonal cash flow plan
4 min readA step-by-step guide for NZ seasonal businesses: map twelve months of income and costs, find the low point, plan tax dates and size your buffer.
How to smooth lumpy revenue in a small business
4 min readPractical ways NZ businesses can even out lumpy, project-based or seasonal revenue: deposits, retainers, milestone billing and a funding backstop.
Building a cash buffer: how much is enough, and how to get there
4 min readHow NZ small businesses can size and build a cash buffer from their own profits, where to keep it, and how a buffer and a standby credit facility work together.
Getting paid
Managing debtor days, and Construction Contracts Act payment claims explained
4 min readMeasure and cut debtor days, plus Construction Contracts Act 2002 essentials for NZ trades: payment claims, payment schedules and the 20-working-day default.
Retention money for subcontractors: how the rules work now
4 min readWhat NZ subcontractors need to know about retention money under the Construction Contracts Act: trust rules since 2023, reporting and cash flow.
Tax timing
Provisional tax timing for seasonal businesses
4 min readProvisional tax for NZ seasonal businesses: who pays, the four options, due dates, the standard uplift, the $60,000 safe harbour and cash planning.
GST timing and cash flow: choosing the settings that suit your business
4 min readHow GST filing frequency, accounting basis and due dates affect NZ business cash flow, with practical settings for seasonal and slow-paid businesses.
Industry data
New Zealand tourism seasonality: what the data says
4 min readSourced 2025–2026 NZ tourism data from Stats NZ and MBIE, covering visitor arrivals, tourism spend and accommodation, and how to plan cash flow.
The kiwifruit and horticulture cash cycle, month by month
4 min readA NZ kiwifruit orchard's year of costs mapped against Zespri's staged grower payments, with notes on apples, avocados, cherries and vineyards.
Working capital
How to negotiate better supplier terms
4 min readPractical scripts and tactics for NZ businesses to negotiate longer payment terms, seasonal terms and early-payment discounts with suppliers.
The working capital cycle explained: how to measure your cash gap
4 min readHow to calculate your working capital cycle in days (stock, debtor and creditor days) and use it to size funding and free up cash in your business.
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