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Publications

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 Revell - 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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Beneficiary access to information - The new Trusts Bill

By Leone Farquhar - August 2017

A beneficiary of a Trust does not have a right (as such) to information held by the Trust. Beneficiaries can request information from trustees, however, trustees can refuse to provide it in exercising their fiduciary duties. But what does that mean/what process do they have to go through in deciding whether or not to disclose information? If the new Trusts Bill is enacted, the law around disclosure of information to beneficiaries will be made clearer.

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Protecting Māori interests in the Takutai Moana

By Jerome Burgess - July 2017

The Marine and Coastal Area (Takutai Moana) Act 2011 acknowledges the importance of the marine and coastal area to all New Zealanders and provides for the recognition of the customary rights of iwi, hapū and whānau in the common marine and coastal area. Public access to the common marine and coastal area is guaranteed by the Act.

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