{"items":"\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3532\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3532 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-employment-health-and-safety category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-1-1-1024x683.png\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" fetchpriority=\"high\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-1-1-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-1-1-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-1-1-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-1-1-1536x1024.png 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-1-1-2048x1366.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/14\/second-resurgence-support-payment-available-soon\/\" rel=\"bookmark\" aria-label=\"Link on post Second Resurgence Support Payment Available Soon\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t<link rel=\"stylesheet\" id=\"wd-blog-mod-author-css\" href=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/themes\/woodmart\/css\/parts\/blog-mod-author.min.css?ver=8.3.9\" type=\"text\/css\" media=\"all\" \/> \t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/fitzherbert-rowe\/\" class=\"author\" rel=\"author\">Fitzherbert Rowe<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/employment-health-and-safety\/\" rel=\"category tag\">Employment &amp; Health and Safety<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-09-14T10:53:27+12:00\">\n\t\t\t\t\t\t14 Sep 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-14T11:33:31+12:00\">\n\t\t\t14 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/14\/second-resurgence-support-payment-available-soon\/\" rel=\"bookmark\">\n\t\t\t\t\tSecond Resurgence Support Payment Available Soon\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tAs the long tail of the Delta outbreak drags on...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/14\/second-resurgence-support-payment-available-soon\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3491\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3491 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-employment-health-and-safety\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-4-1024x683.png\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-4-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-4-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-4-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-4-1536x1024.png 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-4-2048x1366.png 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/07\/covid-19-august-2021-lockdown-financial-support-available-for-businesses\/\" rel=\"bookmark\" aria-label=\"Link on post COVID-19: August 2021 Lockdown \u2013 Financial Support Available for Businesses\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/fitzherbert-rowe\/\" class=\"author\" rel=\"author\">Fitzherbert Rowe<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/employment-health-and-safety\/\" rel=\"category tag\">Employment &amp; Health and Safety<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-09-07T08:41:53+12:00\">\n\t\t\t\t\t\t07 Sep 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-14T15:54:30+12:00\">\n\t\t\t14 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/07\/covid-19-august-2021-lockdown-financial-support-available-for-businesses\/\" rel=\"bookmark\">\n\t\t\t\t\tCOVID-19: August 2021 Lockdown \u2013 Financial Support Available for Businesses\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tThere are several forms of financial support available for businesses...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/07\/covid-19-august-2021-lockdown-financial-support-available-for-businesses\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3487\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3487 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-employment-health-and-safety category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-3-1024x683.png\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-3-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-3-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-3-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-3-1536x1024.png 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-3-2048x1366.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/03\/government-extends-financial-support-for-businesses\/\" rel=\"bookmark\" aria-label=\"Link on post Government Extends Financial Support for Businesses\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/fitzherbert-rowe\/\" class=\"author\" rel=\"author\">Fitzherbert Rowe<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/employment-health-and-safety\/\" rel=\"category tag\">Employment &amp; Health and Safety<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-09-03T16:08:59+12:00\">\n\t\t\t\t\t\t03 Sep 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-03T16:08:59+12:00\">\n\t\t\t3 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/03\/government-extends-financial-support-for-businesses\/\" rel=\"bookmark\">\n\t\t\t\t\tGovernment Extends Financial Support for Businesses\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tThe Delta outbreak is still far from over and higher...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/03\/government-extends-financial-support-for-businesses\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3475\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3475 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-employment-health-and-safety category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-2-1024x683.png\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-2-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-2-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-2-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-2-1536x1024.png 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/09\/Untitled-design-2-2048x1366.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/01\/returning-to-alert-level-3\/\" rel=\"bookmark\" aria-label=\"Link on post Returning to Alert Level 3\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/fitzherbert-rowe\/\" class=\"author\" rel=\"author\">Fitzherbert Rowe<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/employment-health-and-safety\/\" rel=\"category tag\">Employment &amp; Health and Safety<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-09-01T11:57:28+12:00\">\n\t\t\t\t\t\t01 Sep 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-01T11:57:28+12:00\">\n\t\t\t1 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/01\/returning-to-alert-level-3\/\" rel=\"bookmark\">\n\t\t\t\t\tReturning to Alert Level 3\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tAll of New Zealand went down to Alert Level 3...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/09\/01\/returning-to-alert-level-3\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3464\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3464 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/Untitled-design-3-1024x683.png\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/Untitled-design-3-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/Untitled-design-3-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/Untitled-design-3-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/Untitled-design-3-1536x1024.png 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/Untitled-design-3-2048x1366.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/27\/business-at-alert-level-4\/\" rel=\"bookmark\" aria-label=\"Link on post Business at Alert Level 4\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/8e0044bcf871d8443d2fa3b21aa786ecbec7583d4e81d2ae853ae90bef557682?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/fitzherbert-rowe\/\" class=\"author\" rel=\"author\">Fitzherbert Rowe<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-08-27T16:06:37+12:00\">\n\t\t\t\t\t\t27 Aug 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-08T11:13:43+12:00\">\n\t\t\t8 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/27\/business-at-alert-level-4\/\" rel=\"bookmark\">\n\t\t\t\t\tBusiness at Alert Level 4\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tThe Government has decided that all of New Zealand south...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/27\/business-at-alert-level-4\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3447\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3447 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-employment-health-and-safety category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2020\/04\/post-quorum-pandemic-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"How do you find a quorum in a pandemic?\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2020\/04\/post-quorum-pandemic-1024x683.jpg 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2020\/04\/post-quorum-pandemic-300x200.jpg 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2020\/04\/post-quorum-pandemic-768x512.jpg 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2020\/04\/post-quorum-pandemic-1536x1024.jpg 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2020\/04\/post-quorum-pandemic-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/18\/returning-to-alert-level-4\/\" rel=\"bookmark\" aria-label=\"Link on post Returning to Alert Level 4\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/mirage\/\" class=\"author\" rel=\"author\">Mirage Visual<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/employment-health-and-safety\/\" rel=\"category tag\">Employment &amp; Health and Safety<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-08-18T16:15:10+12:00\">\n\t\t\t\t\t\t18 Aug 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-08T11:12:55+12:00\">\n\t\t\t8 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/18\/returning-to-alert-level-4\/\" rel=\"bookmark\">\n\t\t\t\t\tReturning to Alert Level 4\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tWell, here we go again. After an almost miraculous Covid-free...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/18\/returning-to-alert-level-4\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3439\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3439 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/tenant-law-1024x683.jpg\" class=\"attachment-large size-large\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/tenant-law-1024x683.jpg 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/tenant-law-300x200.jpg 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/tenant-law-768x512.jpg 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/tenant-law.jpg 1185w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/13\/court-guidance-from-lockdown-no-access-rent-abatement-case\/\" rel=\"bookmark\" aria-label=\"Link on post Court Guidance from Lockdown \u201cNo Access\u201d Rent Abatement Case\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/mirage\/\" class=\"author\" rel=\"author\">Mirage Visual<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-08-13T10:37:29+12:00\">\n\t\t\t\t\t\t13 Aug 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-08T11:12:32+12:00\">\n\t\t\t8 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/13\/court-guidance-from-lockdown-no-access-rent-abatement-case\/\" rel=\"bookmark\">\n\t\t\t\t\tCourt Guidance from Lockdown \u201cNo Access\u201d Rent Abatement Case\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\t\u201cNo Access\u201d lease clauses provide for an abatement of rent...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/13\/court-guidance-from-lockdown-no-access-rent-abatement-case\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3246\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3246 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-insights category-law-changes\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/fair-trading-amendment-bill-passes-second-reading-1024x683.png\" class=\"attachment-large size-large\" alt=\"Fair Trading Amendment Bill Passes Second Reading\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/fair-trading-amendment-bill-passes-second-reading-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/fair-trading-amendment-bill-passes-second-reading-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/fair-trading-amendment-bill-passes-second-reading-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/fair-trading-amendment-bill-passes-second-reading.png 1185w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/04\/fair-trading-amendment-bill-passes-second-reading\/\" rel=\"bookmark\" aria-label=\"Link on post Fair Trading Amendment Bill Passes Second Reading\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/mirage\/\" class=\"author\" rel=\"author\">Mirage Visual<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/law-changes\/\" rel=\"category tag\">Law Changes<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-08-04T08:19:40+12:00\">\n\t\t\t\t\t\t04 Aug 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-08T11:10:22+12:00\">\n\t\t\t8 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/04\/fair-trading-amendment-bill-passes-second-reading\/\" rel=\"bookmark\">\n\t\t\t\t\tFair Trading Amendment Bill Passes Second Reading\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tThe Fair Trading Amendment Bill ('the Bill'), which will amend...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/04\/fair-trading-amendment-bill-passes-second-reading\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-3244\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-3244 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-insights\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/the-new-business-continuity-test-for-carrying-forward-tax-losses-1024x683.png\" class=\"attachment-large size-large\" alt=\"The New Business Continuity Test for Carrying Forward Tax Losses\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/the-new-business-continuity-test-for-carrying-forward-tax-losses-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/the-new-business-continuity-test-for-carrying-forward-tax-losses-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/the-new-business-continuity-test-for-carrying-forward-tax-losses-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/08\/the-new-business-continuity-test-for-carrying-forward-tax-losses.png 1185w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/04\/the-new-business-continuity-test-for-carrying-forward-tax-losses\/\" rel=\"bookmark\" aria-label=\"Link on post The New Business Continuity Test for Carrying Forward Tax Losses\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/mirage\/\" class=\"author\" rel=\"author\">Mirage Visual<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/insights\/\" rel=\"category tag\">Insights<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-08-04T08:18:40+12:00\">\n\t\t\t\t\t\t04 Aug 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-08T11:09:46+12:00\">\n\t\t\t8 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/04\/the-new-business-continuity-test-for-carrying-forward-tax-losses\/\" rel=\"bookmark\">\n\t\t\t\t\tThe New Business Continuity Test for Carrying Forward Tax Losses\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tThe new \u201cBusiness Continuity Test\u201d which allows businesses to carry...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/08\/04\/the-new-business-continuity-test-for-carrying-forward-tax-losses\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\n<article id=\"post-2721\" class=\"wd-post blog-design-meta-image blog-post-loop blog-style-flat wd-col post-2721 post type-post status-publish format-standard has-post-thumbnail hentry category-commercial-business category-employment-health-and-safety category-law-changes\">\n\t\n\t<div class=\"wd-post-thumb color-scheme-light\">\n\t\t\t\t\t<div class=\"wd-post-img\">\n\t\t\t\t<img width=\"1024\" height=\"683\" src=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/07\/insigths-1024x683.png\" class=\"attachment-large size-large\" alt=\"Alert for Employers and Employees\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/07\/insigths-1024x683.png 1024w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/07\/insigths-300x200.png 300w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/07\/insigths-768x512.png 768w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/07\/insigths-1536x1025.png 1536w, https:\/\/www.fitzrowe.co.nz\/wp-content\/uploads\/2021\/07\/insigths.png 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\t\t\t<\/div>\n\t\t\n\t\t\t\t<a class=\"wd-post-link wd-fill\" tabindex=\"-1\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/07\/15\/alert-for-employers-and-employees-employment-reforms-in-2021\/\" rel=\"bookmark\" aria-label=\"Link on post Alert for Employers and Employees: Employment reforms in 2021\"><\/a>\n\n\t\t\t\t\t<div class=\"wd-post-header\">\n\t\t\t\t\t\t\t\t<div class=\"wd-post-author wd-meta-author\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t<img alt='author-avatar' src='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=22&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e6dcd7b3f7ab468feb43c9d0feb92ee05918063732e24d95d22525b3214858c6?s=44&#038;d=mm&#038;r=g 2x' class='avatar avatar-22 photo' height='22' width='22' loading='lazy' decoding='async'\/>\t\t\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/author\/mirage\/\" class=\"author\" rel=\"author\">Mirage Visual<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-post-actions\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t<div class=\"wd-post-content\">\n\t\t<div class=\"wd-post-meta wd-post-entry-meta\">\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-cat wd-style-default\">\n\t\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/\" rel=\"category tag\">Commercial &amp; Business<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/employment-health-and-safety\/\" rel=\"category tag\">Employment &amp; Health and Safety<\/a>, <a href=\"https:\/\/www.fitzrowe.co.nz\/category\/law-changes\/\" rel=\"category tag\">Law Changes<\/a>\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"wd-post-date wd-style-default\">\n\t\t\t\t\t<time class=\"published\" datetime=\"2021-07-15T15:40:11+12:00\">\n\t\t\t\t\t\t15 Jul 2021\t\t\t\t\t<\/time>\n\t\t\t\t<\/div>\n\n\t\t\t\t<div class=\"wd-modified-date\">\n\t\t\t\t\t\t\t<time class=\"updated\" datetime=\"2021-09-08T11:06:03+12:00\">\n\t\t\t8 September 2021\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"wd-post-title wd-entities-title title post-title\">\n\t\t\t\t<a href=\"https:\/\/www.fitzrowe.co.nz\/2021\/07\/15\/alert-for-employers-and-employees-employment-reforms-in-2021\/\" rel=\"bookmark\">\n\t\t\t\t\tAlert for Employers and Employees: Employment reforms in 2021\t\t\t\t<\/a>\n\t\t\t<\/h3>\n\t\t\n\t\t\t\t\t<div class=\"wd-post-excerpt\">\n\t\t\t\t\t\t\t\t\tMinimum wage increase in effect from 1 April 2021\r\nOn 1...\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"wd-post-read-more wd-style-link read-more-section\">\n\t\t\t\t\t\t<a class=\"\" href=\"https:\/\/www.fitzrowe.co.nz\/2021\/07\/15\/alert-for-employers-and-employees-employment-reforms-in-2021\/\">Continue reading<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t\t\n\t\t\t\t\t","status":"have-posts","nextPage":"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/page\/4\/?woo_ajax=1","currentPage":"https:\/\/www.fitzrowe.co.nz\/category\/commercial-business\/page\/3"}