The upgrade will make exporting to China easier and cheaper.
A 12-year old skateboarder has set up a business making and selling skate ramps.
Retail fashion businesses say summer sales are exceeding expectations.
The company that topped the list received 329 complaints in a single year.
"With COVID things have changed a lot, so this course looks like a good opportunity."
US retailers are bracing for a record-setting flood of returns of online gifts.
The meat processing company has already repaid $21 million of the $34 million it received.
"There has been a degree of complacency within some organisations in New Zealand."
The group came under fire for taking the money after cutting up to 750 jobs.