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Bailey Ingham is able to provide administration and assistance for Trusts, Companies, farmers and other businesses.



Taxation Options in the Agricultural Sector

New Zealand farmers face an ever changing and challenging economic scene.  While agricultural productivity gains throughout the past fifteen years have been leading many other sectors of the NZ economy, increased costs and outside factors such as fluctuating export returns, a high exchange rate and effects of the Covid 19 pandemic continue to present a challenge. Inflation, higher costs and increased personal spending have put pressure on cash flow and farmers’ ‘real’ incomes.  Going forward we face global warming and ETS issues as well as increasing government and local body issues. 

New Zealand farming taxpayers do have a number of options available to them in to assist with ‘manipulating’ their taxable incomes.  This is important because farming incomes do tend to fluctuate from year to year for various reasons including those outlined above.  Methods used to increase or decrease taxable incomes are:

  • Having the correct business structure - such as the use of companies, trusts, partnerships, look through companies, limited partnerships or sole trader.
  • By carefully considering livestock valuation options each year in the financial accounts.
  • By appropriately using the Income Equalisation Scheme.
  • By deferring fertiliser expenditure, which can be claimed in higher income years.
  • By strategically spending on repairs, maintenance and development (and other expenditure) in higher income years and deferring this spending in the tougher years.

Livestock Valuation

A key feature of the legislation in relation to the valuation of livestock is the range of choice that is given to taxpayers.  For specified livestock - that is sheep, beef cattle, dairy cattle, deer, goats and pigs, there are four options:

  • Herd scheme (National Average Market Values)
  • National standard cost
  • Market value or replacement price
  • Self-Assessed cost

There are some entirely separate rules for high priced livestock.  A further element of choice in the valuation of specified livestock is that individual taxpayers may use several of the four choices listed above at any one time.  For different types and ages of livestock there are advantages in using the different options for the same taxpayer.

Herd Scheme

Average market values are collected nationwide at the end of April each year.  The figures are weighted, collated, averaged and reviewed, which results in the Commissioner of the Inland Revenue Department publishing the herd scheme values usually around the end of May each year.  From a taxation point of view, any increase in livestock values is tax free.  Any decrease in value is not tax deductible.  Over time we would usually expect inflation to drive values up, so the herd scheme definitely has its merits when livestock values are increasing.

The problem with the herd scheme is that it delivers a negative benefit if livestock values fall.  In addition the herd scheme usually incurs a tax cost at the time that additional animals are added to the herd livestock scheme.  For example, the national standard cost that might be attributed to some additional Two Tooth Ewes that have been bred, reared and grown on the property would be about $59.  The herd scheme value of the same class of animal for 2014 is $131.  One of the keys to the herd scheme is getting on the scheme when values are low and your income is low.  If you believe that medium to long term values will rise you should use herd values.  If not, national standard cost or market value may be a more appropriate option.

National Standard Cost

This method is also widely used by farming taxpayers.  Each year the IRD give us “standard cost” figures for breeding, rearing and growing each of the livestock types through to rising one year olds and further “standard costs” figures for rearing and growing those animals through to maturity.  Depending on the farming policy it is possible to have widely different national standard costs from one farm to the other.  For sheep and beef cattle, national standard costs are generally well below the value of livestock on the herd scheme. 

Market Value

The market value of livestock can be used as an alternative to the cost price.  Market price is the value that the livestock would be worth on the open market at balance date.  We would use market value where we want to increase taxable income to meet a specific tax situation e.g. to fully utilise the low tax bracket (up to $48,000 of income) this year and get some of this offset against next year’s profit if incomes were expected to increase. 

Self Assessed Cost

Self assessed cost is not widely used.  In our practice we do not have any clients that use this method.

Movement from one method to the other:

Moving livestock from the National Standard Cost or Market Value schemes to the Herd Scheme can be done at any time and would generally be done when herd scheme values are low.  However the ability for farmers to change from the herd scheme to National Standard Cost has been retrospectively removed with effect from the 2012/2013 income year.  No longer will it be possible for farmers to use the livestock valuation methods to obtain the tax advantages sometimes used in the past.   Careful decision making must be done when taxpayers use the herd scheme.

Tax Planning Opportunities:

Most taxpayers actively seek ways to value their trading stock at the lowest possible levels.  Farming taxpayers have different valuation options.  It is then over to each farming taxpayer to weigh up the pros and cons and make a choice as to which method is to be used.  We need to be able to “read the markets” to work out when livestock values are likely to trend upwards and, more particularly, when they are likely to decline significantly.  It is not a case of following what has happened.  Rather we need to look forward sufficiently far enough to get the best outcomes.

Income Equalisation Scheme

The Income Equalisation Scheme is a method whereby farming taxpayers are able to deposit funds with the Inland Revenue Department in a “high income tax year”.  A deduction from gross income is permitted for sums deposited under the scheme, thereby, reducing taxable income.  Upon withdrawal the sums are included in the taxpayer’s gross income.  The taxpayer is able to withdraw funds after one year and should do so preferably when incomes are lower.  The Inland Revenue Department pays interest at a rate of 3% on deposits.  The funds must be deposited with the scheme for a minimum of twelve months to receive the interest.

A withdrawal of funds is able to be made after six months for the following purposes:                                

  • For immediate development or repair work unforeseen at the time of making the deposit.
  • For immediate purchase of livestock.
  • To avoid hardship.
  • For any other purpose which the IRD determines a refund shall be made.

Funds can be withdrawn earlier than six months where the Commissioner of Inland Revenue Department is satisfied the refund is required for any of the following:

  • For immediate purchase of livestock to replace livestock sold or disposed through a self-assessed adverse event.
  • To avoid hardship.
  • Drought provisions.
  • For any reason which the IRD determines a refund shall be made.

To put funds in the Income Equalisation Scheme requires cash.  There is a disadvantage of using the scheme if the cost of borrowing is 5% while you only earn 3% on the funds with the IRD.  Therefore, there must be compelling reasons to use this scheme if cashflow or borrowing is an issue.  In our office we use the Income Equalisation Scheme in two main cases. These are to avoid the top tax bracket (previously 39%) and to avoid “Use of Money” interest charges with the Inland Revenue Department.  We also use the scheme when clients are going to have a change in circumstances such as buying another farm, retiring or planning to carry out development.

 One of the keys is to get money into and out of the scheme as quickly as possible to:

  1. Get the best tax advantage
  2. Reduce the cashflow loss.

Deposits to the Income Equalisation Scheme can be used for the previous income year and can be paid to the Inland Revenue Department at the time of filing a tax return. Therefore, it can be advantageous to hold off filing your tax return for the year until funds are available.

Other Taxation Planning Options


Under the Income Tax Act there is flexibility for farmers in the way they report their fertiliser expenditure.  As fertiliser provides future benefits for farmers they are given the discretion to “defer” the claiming of fertiliser until future income years.  Fertiliser must be claimed within four years of it being deferred.  It is possible however to defer current years fertiliser to extend the period again.

Where incomes are low fertiliser can be deferred to ensure taxable incomes are set at appropriate levels.  In future tax years this fertiliser can then be claimed which will offset taxable income.  In this way farming taxpayers are able to “smooth” their incomes to appropriate levels. 

Children’s Wages

The Government introduced changes a few years ago to remove the tax-free exemption for children which was $45 per week.  Children who work on the farm however can be paid a wage (but need to have PAYE deducted).  The PAYE rate of 11.89% can be used up to an income of $14,000 per year.

Provisional Tax

Taxpayers have the option of estimating their provisional tax payments downwards if incomes are expected to fall.  Care must be taken as the IRD will impose Use of Money Interest Charges where the estimate is not within 80% of the correct amount.

Petrol Rebates

Farmers are able to claim back the off road component of the Excise Duty and fuel levies from Land Transport New Zealand.  In the past many taxpayers have never bothered to make these claims.  With higher fuel costs it may be time to take advantage of the claims available.

Other Entitlements

Family Assistance thresholds have increased significantly.  Good tax planning to take advantage of the available entitlements is essential in the tight years.  Other considerations include student allowances and community services card entitlements.

Development Expenditure

The following types of expenditure are fully deductible:

  • The destruction of weeds or plants detrimental to the land.
  • The destruction of animal pests detrimental to the land.
  • The clearing, destruction and removal of scrub, stumps and undergrowth.
  • The repair of flood or erosion damage.
  • The planting and maintaining of trees for the purpose of preventing or combating erosion.
  • The planting and maintaining of trees for the purpose of providing shelter.
  • The construction on the land of fences for agricultural purposes, including the purchase of wire or wire-netting for the purpose of making new or existing fences rabbit-proof.
  • The re-grassing and fertilising of pasture where the expenditure is not incurred in the course of a “significant capital activity” (effective 1 April 2005).

Tax Rates (As at January 2021)


  • 0 – 14,000                                            10.5%
  • 14,001 – 48,000                                  17.5%
  • 48,001 – 70,000                                   30%
  • 70,001 +                                               33%


  • Flat tax rate                                            33%


  • Flat tax rate                                            28%
  • DWT (Dividend Withholding Tax)           5%


  • Farmers are in a unique position in that they have several ways to manipulate taxable incomes. 
  • It is important to look at the long term when addressing tax.  It is not a good situation for tax planning to have a husband and wife with taxable incomes of $15,000 each in the first year and $80,000 each in the second year. 
  • Taxpayers need to look ahead and make good decisions now based on what they believe will happen in the future. 
  • Having the correct business structure is imperative. 
  • Trusts and companies give taxpayers more tax flexibility as well as protection of assets and assist with succession planning.
  • Communication is vital.  Good communication with farm advisors, bankers, solicitors and accountants assists, not only in the running of the farm operation, but also can lead to significant financial gains. 
  • Look outside the square – as well as actual tax payable, consideration should always been given to factors like family assistance entitlements, student allowance and community service card entitlements.
  • Have the right attitude to paying tax – it is better to make money and pay tax than not make any money and pay no tax.
  • While New Zealanders are quite highly taxed with income, GST, road users, excise tax etc, we are fortunate to have no capital gains tax.  Many farmers have seen their properties increase in value over a number of years (with the last four or five years being an exception) with no tax consequences – so it isn’t all bad.


Business Advice

smbusinessTraditionally accountants have been seen as bookkeepers, a necessary evil who worked out how much tax a farmer or business person had to pay.

While compliance work is still very important, it is business advice that our clients continue to get value from.  This includes advice on all financial matters such as:

  • the purchase and sale of businesses and farms
  • Special Work
  • Cashflow Forecasting and Budgets
  • Business and Farm Appraisals
  • Employment Relations
  • Business Structures
  • Companies, Trusts, Partnerships, Look Through Companies, Limited Partnerships
  • Taxation Planning

Please contact one of our directors, associates or other Chartered Accountants who will be able to assist and advise you accordingly.

Business Structures

growingBailey Ingham's Directors and qualified staff have a great deal of experience advising clients. This includes looking at prospective business and farm purchases, cash flow forecasting and budgets, giving advice on employment and related matters as well as giving advice on business structures.

Alternative Ownership Structures

There are many factors to consider when deciding which structure to use when going into business.  These factors include the nature, size and complexity of the venture, the level of risk and need for creditor protection, tax effectiveness and flexibility requirements amongst others.  The following article briefly outlines the main forms of business structures available, with farming as the main focus.  This article is intended as a guide only and professional advice should be obtained specific to your individual requirements.

The most common business structures are as follows:

Sole Trader

This is the simplest operating structure available.  It is not necessary to register a business name and there are no particular legal formalities.  A sole trader just needs to keep proper business records, file appropriate tax and other IRD returns and conduct business in a lawful manner.  The disadvantage of this structure is that a sole trader has unlimited personal liability for claims, such as negligence and for business debts.  Should the business get into financial difficulties, the owner may have to sell personal assets (such as their home), to pay off business debts.


A partnership involves two or more persons owning and operating the business.  This structure too is inexpensive, quick and easy to set up, and with a partnership, more assets and expertise can be pooled in running the business.  Partnerships are governed by the Partnership Act 1908 and although a written partnership agreement covering the administration and operation of the business is not essential it is advisable. Partners are taxed individually on their share of partnership income.  The main disadvantage is that each partner has unlimited liability for the partnership debts and for any fraudulent or negligent activities of the other partners.  Also any unresolved disagreement between the partners can, and often does, lead to dissolution of the partnership. 


Companies have significant advantages over a partnership.  A company is a separate legal entity and is governed by the Companies Act 1993.  A company may have one shareholder and director, although there is usually more than one of each.  Once incorporated it is the company that is responsible for the business debts and obligations, not the shareholders.  Their liability is limited to the amount payable for their shares.  Directors can be liable however for breaches of the Companies Act, such as trading recklessly or knowingly trading while insolvent. 

Companies are ideal structures for ownership of large syndicate type farms where there are multiple owners.  Transferring ownership can be as simple as selling all or some of the shares. Continuity of the business and goodwill can be maintained in this way. 

Although a company structure confers limited liability in principle, this is often not the case in reality because the shareholders are often asked to give personal guarantees to major creditors and banks for their company’s obligations.  A disadvantage of using a company is the on going administration and annual reporting requirements.


Almost without exception, any new farming property bought today in a farming situation should be purchased through a family trust, or purchased with a trust holding the shares in a farming company or Limited Partnership.  There is also a substantial increase in the use of trading trusts to carry out farming operations.  A trust has numerous advantages, namely protection of family assets, the ability to pass on assets to future generations, ease of estate administration and asset management, and the ability to ‘spread’ income amongst family members (which can be a significant tax advantage).  The only real downside to using a trust is loss of ownership of the assets and the extra set up and compliance costs.  Control of the assets can be retained however, by being a trustee of the trust, having the power to appoint and remove other trustees.  Also future law changes could potentially cancel out some of the tax advantages of trusts.

This leads to the very important topic of taxation.  Getting the structure of your business right will undoubtedly lead to tax savings, particularly if you can use a family trust and spread income to beneficiaries.  The IRD however have significant power to challenge business arrangements where the principal objective is to avoid tax.  Attribution Rules can apply on income that would otherwise be taxed at 33%, which has been diverted through a trust or company.  In addition children under 16 who are allocated income from a family trust are taxed at the trustees rate of 33 cents in the dollar.

Look-through Companies

A look-through company (LTC) is a tax structure with limited liability which allows the company to transfer its income and expenditure to its shareholders directly. The LTC has replaced the previously popular loss attributing qualifying company (LAQC) and is a simpler alternative to a limited partnership, however this new structure differs from the LAQC in a number of areas.

A look-through company is the same as the traditional limited liability company established in accordance with the New Zealand Companies Act 1993. However, the laws differ regarding the taxation of the companies income. The LTC is unlike a typical company in that the income and expenditure of the company are expressly in the hands of the shareholders. In fiscals terms this creates a transparent mechanism that is identical to the New Zealand limited liability partnership. In contrast to the former rules regarding LAQC’s, LTC shareholders have an obligation to pay taxes on the profit of the company personally, as well as being able to claim losses generated by the company against their income for tax purposes.

  • An LTC is a legal entity which operates under the usual rules of management and operation of companies of limited liability.
  • In the realm of taxation an LTC is more transparent and the owners of an LTC will be considered the owners of the company’s assets in order to calculate income tax.
  • Income, expenses, tax credits, deductions, gains and losses of the company are transferred to its owners in proportion to their share of the company.

Limited Partnerships

Limited partnerships have a number of features that are desirable for certain investors. Key features of a New Zealand limited partnership include:

  • They can be used for almost any purpose and are particularly suited for investment funds.
  • Separate legal personality.
  • Tax treatment of the limited partners. A limited partners profit or loss is ‘flow through’.
  • Details of the limited partners and partnership agreement are confidential.
  • Limited liability for the limited partners.

A limited partnership is often useful for projects that are high risk, capital intensive and/or with overseas investors. Investment may be in any form including cash and property and on the terms provided for in the written partnership agreement.

A limited partnership has a general partner who is responsible for the day to day management of the limited partnership and is liable for all the debts and liabilities of the limited partnership. It is common to see the general partner appointed to the limited partnership as a limited liability company in order to contain this risk.

Limited partners do not take part in the management of the business and the liability of the limited partners is limited to the capital contributions made to the limited partnership. A limited partnership is governed by the Limited Partnerships Act 2008 and the terms of the written partnership agreement entered into by the partners.


A combination of structures can be used in the ownership of one family business, and this is often the best method.  For example a farm can be purchased by a family trust, the trust then leases the farm to another entity (partnership, sole trader or company), which carries on the farming activities.  A sole trader or persons in a partnership can protect against losses or claims such as negligence by transferring their assets (such as their home and investments) to a family trust.  In this way a single person or married couple can still take advantage of the simplicity of being a sole trader or partnership (such as in a contract or sharemilking situation), whilst having protection of their personal assets.  There are other ownership structures available, such as joint ventures, which may also be worth considering.

Which structure suits will depend on a range of circumstances.  It is essential that good accounting and legal advice is obtained before entering into a business venture, as each situation is different. 


Our Services

Bailey Ingham is a one stop shop for your financial needs. Our services include the following:

· Accounting services including preparation of financial accounts and taxation returns

· All aspects of taxation including GST, FBT, PAYE

· Taxation planning and cash flow forecasting/budgeting

· Succession planning and family guidance

· Trust administration and advice

· Assistance for employers including PAYE returns, KiwiSaver etc

· Business administration including Companies Office requirements

· Windups including company liquidations

Our Mission

ruralBailey Ingham's philosophy is to provide superior business advice and quality financial services in a timely professional manner.

Our key mottos are outstanding:

customer service, professionalism, expertise and integrity

Our Staff



David Bailey, Cheyne Waldron, Layne Kerr, Bridget Boshier, Kelly Bair



Robert Ingham

Associate Directors:

Jayne Adams


Chartered Accountants:

Rebecca Lynch, Vanessa Neustroski, Jessica Quirk, Rakesh Lal, Jenny Martin


Associate Chartered Accountants:

Michael Crook, Shellee Hazledon, Carolyn Dew


Accounting Technicians:

Ellyn MacPherson, Christine Benefield


Accounting Team:

Amber Gane, Ana Wise, Andrea Waite, Cameron Dunn, Catherine Clark, Emma Cox, Hamish Patel, Janet Beehre, Jann Sanson, Jennifer Muller,

Justine Tuck, Jo Butcher, Ken Fisher, Kylee-Jo Burmester, Lauren Hill, Lauren King, Leanne Cameron, Mathew Findsen, Michael Budd, Monique Bains,

Morgan Rata, Natalie McMullan, Niki Needham, Stephanie Josling, Tanya Le Fleming, Tessa Read, Tracey Rendall


Taxation Team:

Sarah Hickey, Anna Needham, Leanne Cameron


PAYE Team:

Taz Alcock, Dany Neustroski


Administration Team:

 Kim Brown, Teresa Cooper, Ashleigh New, Casey Rolton, Molly Crook, 

Rosemary Johns, Carolyn Pye, Ann-Marie Thackray, Rhys Johnston






Where to Find Us

Where to Find Us


Otorohanga Office
18 Maniapoto Street Otorohanga 3900

Taumarunui Office
 29 Hakiaha Street
Taumarunui 3920
P: 07 873 7325
F: 07 873 8461
P: 07 895 7312
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Te Awamutu Office

41 Bank Street
Te Awamutu 3800
P: 07 870 1888

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Bailey Ingham’s head office is located at 18 Maniapoto Street, Otorohanga. We are directly opposite the council building with access and parking on Balance St.

Our Taumarunui Office is located on 29 Hakiaha Street, this is located between Bike Torque and Property Brokers on the main street.

Our Te Awamutu office is located at 41 Bank Street.

We have Chartered Accountants available to meet with you at your convenience, either at your business or ours. We have staff available to service north of Otorohanga from Te Awamutu.






Chartered Accountants

Chartered Accountants

Bailey Ingham’s directors are all Chartered Accountants and along with our 11 other qualified staff, are members of the Institute of Chartered Accountants of New Zealand.

From the very first meeting with you our directors and staff focus on building a solid business relationship to ensure that we have a clear understanding of your current financial position and future goals.

This then enables us to give quality financial advice and financial information to help you achieve quality results for your individual business needs.

About Us

About Us



  • Outstanding service is our main goal.
  • We get to know our clients and their business so we can serve them to our full potential.
  • We are highly skilled, knowledgeable and experienced.
  • Our core values are integrity, honesty and reliability.
  • We are a one-stop shop for your financial needs.
  • We treat our clients with respect, use everyday language and take the ‘jargon’ out of accountancy.
  • We have an experienced, versatile and knowledgeable team who understand our philosophy and core values.
  • We understand business and agriculture. We are second to none when it comes to taxation planning and giving advice on all forms of business structures, general financial advice and business administration.
  • We act for a large number of Trusts and we are able to assist with Trust administration.
  • We keep up to date with legislation and tax changes through attending seminars and courses, and communicate this knowledge through staff training.
  • We charge a ‘fair’ price for our service – which won’t be beaten.
  • We will do your ‘work’ as if it’s our own!
  • See us or call now for a no obligation discussion about your business and financial requirements.

Meet the Team


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 David Bailey

  Chartered Accountant, Director

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David was born in Preston, England and came to New Zealand with his parents at the age of seven. David was educated at Kio Kio School and Otorohanga College where he was Dux and Head Boy.

On leaving school he worked for a local accounting firm Goodley & Lowenthal before travelling to Australia. In Sydney he worked for PWC for three years on special assignments throughout the Pacific.

On his return to New Zealand he formed the accountancy firm which practices today.

His special interests include farming, logistics and all medium sized businesses. David has a wide experience in Family Trust administration, Estate matters and Succession Planning.

Outside of work his interests include farming, all sports, having represented Waikato at Soccer at all levels and captained Midlands Cricket including their first outright win over Hamilton Representatives. He enjoys all sports and played junior and senior rugby for Otorohanga Golds. He is a life member of Otorohanga Football Club.


David Bailey playing it straight


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 Robert Ingham

  Chartered Accountant, Consultant

Robert was educated at Otorohanga College and then completed a four year Bachelor of Management Degree Majoring in Accounting at Waikato University. Robert commenced working in his University holidays for David Bailey and on completion of his degree worked full time becoming a partner in 1989.

Robert is a keen sportsman and has played competitive tennis and soccer throughout his life. Unfortunately injuries have curtailed any prospect of being a professional sportsman (along with not being good enough). Out of work Robert enjoys spending time with his family and friends, and watching sport.

Robert is married to Kim with two children – Cayley and Karn.

Helping clients to achieve their financial goals is one of Robert's passions. He has a great deal of experience working with an extensive range of businesses throughout his accounting career. Robert believes giving back to the community is a vital part of business success. While Robert is no longer a director of Bailey Ingham Ltd he remains a consultant to the firm.


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 Cheyne Waldron

  Chartered Accountant, Director

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Cheyne attended Piopio Primary and Piopio College before attending Otorohanga College. He joined the firm in 1992 fresh out of school. Cheyne worked part time for the firm whilst attending Waikato University from 1993 to 1996 and completed Bachelor of Management Studies Degree in April 1997. Cheyne then qualified as a Chartered Accountant in February 1998 after completing practical experience requirements and Final Qualifying Exam. He was one of the youngest people ever to qualify as a Chartered Accountant at that time. Cheyne gained a Certificate of Public Practice and became a partner of the firm in 2005.

Cheyne is passionate about assisting clients to grow and succeed with their business – no matter how big or small the businesses may be. He particularly enjoys working with clients in the rural and small to medium sized business sectors. Cheyne's specialities are rural, Family Trusts, Companies, taxation, KiwiSaver and investing.

Cheyne has three children – Alyssa, Brianna and Jacob.

He enjoys all sports, particularly football (still playing for Otorohanga at the age of 46!), rugby and cricket.


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 Layne Kerr

  Chartered Accountant, Director

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Layne (Chip) was born and raised on a dairy farm at Ngahape (half way between Otorohanga and Te Awamutu). Layne attended Kihikihi Primary School, Te Awamutu Intermediate and Te Awamutu College before attending the University of Waikato and gaining a Business Management Studies degree. Layne currently lives in Pirongia – he used to live in Otorohanga until he moved his house with him to his current address. Layne is very active in the Pirongia community having played rugby for the Pirongia Mountain Men for 20 years! He is involved in the running of the rugby club and sports complex, and also helps with touch, volleyball, junior athletics and the Boxing Day Races. Layne has worked at Bailey Ingham for 21 years and has a vast array of clients from business to farmers and would be happy to discuss your accounting needs with you. Layne was appointed as a director of Bailey Ingham Ltd in April 2020.


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 Bridget Boshier

  Chartered Accountant, Director

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Bridget is another of the firms five directors. Her relationship with Bailey Ingham Ltd began in 1985 when she completed a week's work experience with them while in the 7th form at Te Kuiti High School. She started full time once she completed her studies, and has been with them ever since, apart from a two year stint in the UK where she spent most of her time working for Reuters in London.

She has been grateful to Bailey Ingham for being able to work part-time for a number of years while she raised her now teenagers, Jackson and Olivia. Over this period of nearly 30 years, she has witnessed many changes at Bailey Ingham. When she first worked there, they had one partner and four staff, working out of small offices at the south end of Maniapoto Street.

Because of her long standing service at Bailey Ingham she has also developed close working relationships with her clients. Her work not only includes compliance work but also one off projects and management reporting. She manages a team of employees, overseeing their work and mentoring their development. Bridget also enjoys working with other staff at Bailey Ingham, a large number of whom have also worked for many years at the firm and have become friends.

Bridget has also been actively involved in school and other community organisations.



 Kelly Bair

  Chartered Accountant, Director

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Kelly is a Director at Bailey Ingham Ltd Chartered Accountants appointed in April 2020. She grew up on her parent’s dairy farm in Maihiihi attending Maihiihi Primary school and then Otorohanga College. Kelly has worked at Bailey Ingham whilst she attended Otorohanga College and part time during the holidays and then Waikato University. She completed her degree with first honours and qualified as a Chartered Accountant in December 2003.

Kelly works with a wide range of clients which vary between farming, retail and the transport industry. The part of her job she enjoys the most is the contact with clients and assisting them to achieve their goals through the challenges that today’s business environment presents.

She is married and lives in Te Awamutu with her husband and three children. In her spare time, she enjoys spending time with her family and participating in a range of fitness activities. She also enjoys sports particularly netball, volleyball and touch rugby,

We have several Te Awamutu based Accountants including myself to service our clients in Te Awamutu and surrounding areas.


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 Jayne Adams

  Chartered Accountant, Associate Director

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Jayne started working for the firm in 2006 and qualified as a Chartered Accountant in 2007.

Jayne’s qualifications include a Bachelor of Business Majoring in Accounting, Associate Diploma in Agriculture and a Bachelor of Applied Science Majoring in Information Systems and Technology. She enjoys direct contact and involvement with clients and their business and assisting them to manage and develop their businesses.

Jayne and her husband Chris live on a sheep and beef farm south of Te Kuiti where they raised their family of four daughters. In her spare time she enjoys spending time on the farm, gardening and reading. 


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 Michael Crook

  Associate Chartered Accountant

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Michael Crook, married to Robyn with two teenage children, Sam and Molly. Michael grew up on dairy farms around the Otorohanga area and attended schooling at local primary and secondary schools. Michael is an Associate Chartered Accountant. His qualifications include Open Polytechnic Diploma in Accounting and New Zealand Diploma in Business. Michael has been with Bailey Ingham for 12 years. He specialises in farm and business accounting, school reporting, BankLink and ICT. Michael has a background in the telecommunications industry. Michael is on the Otorohanga College Board of Trustees and a treasurer for Special Olympics Te Awamutu. Outside of work he enjoys American Muscle Cars and Hot Rods. He pursues excellence in supporting clients in business and continues his personal professional development. 


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 Vanessa Neustroski

  Chartered Accountant

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Vanessa is a CA who joined the team in February 2013. She is a local girl who moved to Hamilton to complete a Bachelor of Business at WINTEC. After completing her degree, Vanessa remained in Hamilton where she gained her Chartered Accountancy qualification while working at John Barraclough & Assoc Ltd. Vanessa then went overseas on a two year OE to the UK before returning home to Otorohanga, eventually basing herself in Te Awamutu. In her spare time Vanessa is a sports fanatic who actively participates in netball and running. Vanessa is a team leader at Bailey Ingham and has an excellent all round knowledge of accounting and business.


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 Jenny Martin

  Chartered Accountant

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Jenny is from Taranaki and attended Waikato University. She completed a Bachelor of Science in November 2007 and started at Bailey Ingham straight after her last exam. She completed the requirements for Accounting Technician for NZICA while working through the Open Polytechnic. After a short break to build her house, Jenny is now finishing off a Bachelor of Business to qualify as a Chartered Accountant. Jenny works with a vast array of rural and business clients at Bailey Ingham and would be happy to meet with you to discuss any accounting queries you may have. In her spare time Jenny enjoys bush walks on lower Pirongia Mountain where she current resides with her husband. Jenny enjoys arts and crafts and regularly attends craft shows and retreats.



 Carolyn Dew

 Associate Chartered Accountant

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Carolyn was born and raised in Te Awamutu and continues to reside there with her two sons.

Carolyn is Manager of our Te Awamutu Office and has worked for Bailey Ingham since 1997. She is a qualified Associate Chartered Accountant.

Bailey Ingham takes pride in providing professional advice, quality accounting and taxation services to business and rural clients. Carolyn has a strong work ethic and enjoys working closely with clients and providing them with a friendly professional service and continued support. Having that personal connection with clients allows her to deliver an exceptional standard of service.

Carolyn acknowledges the support she has received from Bailey Ingham Ltd as her two sons have grown up in allowing her to maintain an appropriate work life balance.

She enjoys being actively involved in all activities and community organisations that her children are involved in and also enjoys supporting the wider community where possible.

Carolyn looks forward to assisting you with all your accountancy and taxation needs and welcomes the opportunity to assist businesses and farmers as required.



 Shellee Hazledon

 Associate Chartered Accountant

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I was raised in the Bay of Plenty, moving to Te Kuiti at the age of 13 and finishing school at Te Kuiti High School.

I have been at Bailey Ingham for 16 years (this March) after starting as a receptionist in 1999. I studied part time for 7 years while working at Bailey Ingham and qualified as an Associate Chartered Accountant in 2007. I am hugely grateful for the support received from Bailey Ingham while completing my studies, and more recently for allowing a great work/life balance while raising my family.

I have a wide range of farming and business clients, and enjoy the challenges provided on a day to day basis. I enjoy our friendly relaxed work atmosphere, and have made many lifelong friends over the years.

Outside of work, I am kept busy with 2 very active young boys and love spending time with family and friends. 



 Rebecca Lynch

 Chartered Accountant

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Rebecca grew up in Te Awamutu. After completing high school she worked at a local Chartered Accounting practice while studying part time. In 2000 Rebecca left on an OE to Ireland where she worked as a Credit Controller for a short period.  

Rebecca graduated with a Bachelor of Business Degree from Wintec in 2005 and qualified as a Chartered Accountant in 2008.

In 2006 Rebecca joined Bailey Ingham when she left her accounting role in Hamilton to be with her husband Daniel who manages the family dairy farm in Te Kuiti.  

Rebecca is experienced in all areas of accounting, particularly farming, small business, schools, companies, trusts and partnerships. She enjoys working closely with her clients to help them achieve their financial goals.

Rebecca enjoys most sporting activities and has participated in Swimming, Netball, Cycling, Squash, Running, and Badminton over the years. 

Since 2012 Rebecca has worked part time while raising their son Evan.



 Jessica Quirk

 Chartered Accountant

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Jessica attended Otorohanga College, before starting her Bachelor of Business Analysis at the University of Waikato in 2009. It was while she was studying that she began working part time at Bailey Ingham and eventually became full time in 2012. In October 2018, Jessica was admitted full membership as a qualified Chartered Accountant and is currently undertaking further studies to train as a registered Financial Adviser.

Jess is passionate and hardworking who strives to provide the best service for her portfolio of clients, ranging from farmers to property traders. She’s focused on assisting with goal setting and targets to aide in business growth, complying with filing requirements and liaising with key stakeholders to ensure the client gets the best service.

Jess has a keen interest in all things business, with interests in accounting, business analysis, share trading and property investment and prides herself in being an excellent communicator and listener who has empathy and understanding for client’s requirements.



 Rakeshwar Lal

  Chartered Accountant

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Rakeshwar grew up in Fiji and migrated to New Zealand in 2008.  He graduated with a Bachelor of Business Studies degree from Wintec, majoring in Accounting and Management in March 2016. He joined the firm in March 2016.

Rakeshwar is married to Anantika and they have two daughters – Riya & Risha.

Rakeshwar completed his Graduate Diploma of Chartered Accounting in February 2020 and was admitted to full membership with CAANZ as a qualified Chartered Accountant in April 2020. He enjoys working with his clients who range from farmers, related agricultural business, investors, small to medium size businesses to provide good accounting services and general financial advice.

In his spare time, he enjoys spending time with his family, listening to music, playing the keyboard, watching movies, soccer, rugby and playing cards.




Our offices





Our offices are located in Otorohanga, Taumarunui and Te Awamutu

Get in touch