Attribution vs market salary rules
The introduction of the 39% tax rate for individuals who earn over $180,000 from 1 April 2021 has reignited Inland Revenue’s interest in the income attribution and market salary regimes. …
Read MoreMonth: August 2022
Seller/agent slip-ups
One of the clearly defined and longstanding requirements regarding the sale and purchase of land in New Zealand is that the agreement must be in writing and signed by both …
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Trees under Emissions Trading Scheme
As climate change issues come more clearly into focus, so do the relevance and effects of the Emissions Trading Scheme (ETS). If you are in the ETS, or are buying …
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Family Protection Act claims
The Family Protection Act (“the Act”) is utilised by certain classes of family members who have an issue with the extent of their inheritance; either due to being left out …
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A brief summary of the Fair Pay Agreements Bill
The Fair Pay Agreements Bill has been drafted with the intention of providing a framework for collective bargaining for fair pay agreements across all industries and occupations, rather than just …
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Epidemic Preparedness Notice for commercial leases and mortgages
In May 2020 temporary law changes were made to the Property Law Act 2007 (“the Act”) as part of the COVID-19 Response (Further Management Measures) Legislation Act 2020. These changes …
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Changes to First Home products
On 19 May 2022 the Minister of Finance, Hon. Grant Robertson delivered New Zealand’s 2022 Budget that included changes to the following First Home products: the First Home Grant, First …
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