In most circumstances, parties entering into a contract with a company will be entitled to assume that the company has complied with all its internal procedures to authorise entry into the contract. Section 18 of the Companies Act 1993 was enacted for this very purpose. However, the recent Court of Appeal case of Bishop Warden Property Holdings Limited v Autumn Tree Limited illustrates that this is not always the case, and this assumption is subject to a few notable exceptions.
Since the passing of the Health and Safety at Work Act 2015 (“HSWA”), there has been some confusion as to how the court should approach health and safety sentencing. Carl discusses a recent case that clarifies the regime around health and safety fines.
In Easy Park Limited v Commissioner of Inland Revenue  NZCA 296, the Court of Appeal has affirmed that a lease surrender payment to a professional landlord is a revenue receipt under the Income Tax Act 2007.
Commonly mistaken as an Enduring Power of Attorney, a Power of Attorney is a document that gives another person, an Attorney, the authority to act on your behalf in certain circumstances. Generally, a Power of Attorney will only apply while someone is out of the country or physically incapacitated. Enduring Powers of Attorney give an Attorney the authority to manage your property, and personal care and welfare matters, but is not revoked if you lose your mental capacity.