Changes to the Charities Act - February 2012
By Melissa Gibson
Three significant changes to the Charities Act have come into force from 25 February 2012. These affect:
- Disqualification of officers
- Recognition of those involved in management or treasury as officers
- Charitable purposes – particularly for amateur sport
Kahui Newsletter - Christmas 2011
In this edition of Kahui we congratulate iwi groups, Ngāi Tai ki Tāmaki and the Rangitāne Settlement Negotiations Trust, who have both recently achieved significant milestones in their respective Treaty settlement negotiations. We also introduce new legislation—the updated Māori Land Court Rules and the Heritage NZ Pouhere Taonga Bill.
Link to Kahui Christmas Newsletter
Marine and Coastal Area (Takutai Moana) Act 2011
By Eloise Lonnberg
The replacement Act for the Foreshore and Seabed Act 2004 came into effect earlier this year. In light of the media hype the enactment has received, before, during and after it coming into effect, we have reviewed the Act and some of the most recent articles discussing its implications for potential claimants. The attached article sets out the main characteristics of the new Act as well as how Māori can go about making an application to certain marine and coastal areas.
Abolition of Gift Duty
By Charlotte Isaac
The Government has passed legislation to abolish gift duty effective from 1 October 2011. From that date you will be able to forgive (or “gift off”) any debts owed to you without incurring any gift duty.
For many people with a family trust, this will provide an opportunity to complete their gifting programme at one time, removing the need to make annual gifts.
Before you make any gifts, there are some legal issues to address. These include:
- Potential tax consequences (we recommend liaising with your accountant prior to making any gift)
- Potential insolvency
- The Property Law Act
- Property (Relationships) Act
- Residential care/resthome subsidies and other WINZ benefits
The application of these matters may lead to “claw-back” of a gift, and (in particular) if WINZ considerations are going to be relevant to you in the future, it may well be appropriate to continue with a regular gifting programme.
Please contact Charlotte Isaac, on (07) 958 7439 or email charlotte.isaac "at" mccawlewis.co.nz, or your lawyer here at McCaw Lewis to discuss these issues further.
Unit Titles Act 2010
By Thomas Gibbons
Thomas Gibbons spoke to the Waikato Branch of the Property Council on the Unit Titles Act 2010 on 7 July. The event was well attended with over 100 registrations. Click here to view a copy of the presentation. Thomas’ book Unit Titles Law & Practice, a comprehensive text on the Unit Titles Act 2010, was published in August 2011.
Link to Unit Titles Act 2010 Presentation
Kahui Newsletter - July 2011
This edition of Kahui focuses on changes to charities law through the recent Greenpeace case in Court, as well as substantial changes to rights of Waitangi Tribunal claimants based on the recent Supreme Court case of Haronga. We also introduce a new team member and refer to recent cultural activities undertaken by McCaw Lewis as part of Te Reo Māori Language week.