The three most common orders granted under the Protection of Personal and Property Rights Act 1988 (“the Act”) are set out below together with an explanation of what happens when …
Read More
All wills need executors and trustees. While there may be more than one of them, the executor and trustee is usually the same person in a will. This has not …
Read More
The role of the Employment Relations Authority (ERA) and the Employment Court (EC) is more critical than ever in defining and addressing workplace bullying. As more cases surface, the definition …
Read More
The Fair Trading Amendment Act 2021 came into force on 16 August 2022. The Act has been introduced to put in place new protections against unfair practices, by extending the …
Read More
On 1 July 2022 the Protected Disclosures (Protection of Whistleblowers) Act 2022 (“The Act”) came in to force, repealing and replacing the Protected Disclosures Act 2000. The Act provides increased …
Read More
Residential Land Withholding Tax (RLWT) was introduced in July 2016. This is where lawyers and conveyancing agents acting for an offshore person in a residential sale will withhold the RLWT …
Read More
Purchasing an Occupation Right Agreement (ORA) at a retirement village is a big decision, and it can be a daunting task reviewing all the paperwork that villages are required to …
Read More
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 More
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 …
Read More
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 …
Read More