Has NZLARPS filed for tax exemption with the IRD? With exemption you don’t have to pay tax on the first $1000 of profit. Otherwise you pay at 33%.
ird.govt.nz/yoursituation-bu … ittax.html (at the bottom).
This is on my to-do list, since we only just received the incorporation before I left on holiday. After I’m back at the end of the month, it’s one of the first things to arrange.