Rollover relief to the brightline rule
The brightline property rule applies to properties purchased after 1 October 2015. It looks into what period the property was acquired and when it is being sold. If the property …
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Commercial contracts and climate change: Time to think differently
There are many ways to get involved in fighting climate change, but it can feel overwhelming not knowing where to start, as climate issues can touch every aspect of our …
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Changes for birth certificates
Every child born in New Zealand receives a birth certificate including the details surrounding the time and place, who the parents are and the sex of the child. It has …
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The future of smoking in New Zealand
Smoking cigarettes has always been permitted in New Zealand. In more recent times the health hazards that smoking poses have been well researched, documented and publicised. Many policies have been …
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Review of new drug testing at festivals law
Event organisers now have new legislation that allows for drug testing at concerts and festivals. Previously in New Zealand, drug testing organisations such as KnowYourStuffNZ have conducted tests at festivals …
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What is a testamentary guardian and what they can/can’t do
Generally, a mother and father are referred to as the natural guardians of their child. Section 26 of the Care of Children Act 2004 provides that a testamentary guardian is …
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Overview of the End of Life Choice Act 2019
The End of Live Choice Act 2019 came into effect in November 2021 (“the Act”). It establishes the framework for the process, the eligibility and safeguards for the service of …
Read MoreNew guidance on discretionary payments under the Holidays Act 2003
The Holidays Act 2003 (HA) sets out that employers must take into account ‘gross earnings’ when calculating payments for holidays. Gross earnings are defined under Section 14(a) of the Act …
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Trial vs. probationary periods – what is the difference?
Trial and probationary periods look very similar and are used for similar reasons but they are fundamentally different. The main differences are set out in this article. Probationary periods – …
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Tenants in common: when one wants to sell
Property sharing agreements are becoming more prevalent as individuals seek certainty of outcomes, where unforeseen circumstances intervene after property purchases. The form of property ownership known as ‘tenancy in common’ …
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