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Publications

Amendments to the Resource Management Act - Māori participation

By Charlotte Muggeridge - December 2017

In this article, we outline the changes to the Resource Management Act 1991 (RMA) in relation to iwi participation in policy statements (statements) and plan changes which took effect on 19 April 2017.

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Trust disputes and the High Court

By Leone Farquhar - December 2017

Trust disputes often arise due to differing views and personalities amongst trustees and/or trustee misconduct. Sometimes a ‘problem trustee’ is willing to retire, and retirement and replacement simply happens via the trust deed. But often that is not the case, or is not possible, and the High Court needs to step in. This article addresses the High Court’s jurisdiction around trusts and, in particular, trustee removal and replacement.

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Tax changes for charities and volunteers

By Melissa Gibson - October 2017

The Taxation Bill proposes an amendment that extends deregistration tax rules to include non-registered charities that cease being charitable at law. The Bill also clarifies that assets will only be excluded from the calculation of deregistration tax if those assets have been transferred or disposed of. Further, payment to volunteers will only be deemed taxable income if it is in honorarium, and not a reimbursement, and there is the option to choose a tax rate on honoraria payments from 10%.

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Seven things you should know about the latest RMA reforms

By Michelle Hooper - October 2017

The Resource Legislation Amendment Act 2017 (RLAA) has made important changes to the Resource Management Act 1991 (RMA) and four other Acts across a range of areas. This article identifies seven things that you should know about the RLAA.

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Testamentary guardians: Should your child have one?

By Hayley Roberts - September 2017

The Care of Children Act 2004 makes provision for a parent to appoint Testamentary Guardians for their children through their will. If both parents (or one parent in some situations) die without a Testamentary Guardian appointed, it will be a decision of the Courts to appoint a guardian for your children. There is no guarantee that your child/children will be appointed a Testamentary Guardian that you would have chosen yourself.

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