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Publications

Bright Line Test increases to five years - What you need to know

By Aliesha Lehmann - May 2018

The Bright Line Test has recently been extended to five years. If you purchased a residential property on or after 29 March 2018 and it is sold within five years, you may be taxed on any profits made on the sale.

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Erceg v Erceg [2017] NZSC 28 - Trustees' disclosure requirements to beneficiaries

By Hayley Roberts - April 2018

The current Trustee Act 1956 is silent as to whether beneficiaries are entitled to disclosure of particular trust information and documents. When the law is not clear, the Courts determine what would have been intended by Parliament when passing that particular law. This is exactly what has happened in the recent Supreme Court case Erceg v Erceg [2017] NZSC 28.

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New cartel laws

February 2018

In this article Carl, a Law Clerk in our Commercial Team, addresses the changes brought by the Commerce (Cartels and Other Matters) Amendment Act 2017 to New Zealand’s anti-cartel framework and the effect these changes might have on certain kinds of business arrangements.

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Charities update

By Melissa Gibson - January 2018

The past year has seen a number of Court decisions in the charities area which may impact on your charity. As has long been established, only charities that advance exclusively charitable purposes can remain registered charities under the Charities Act 2005. For a purpose to be charitable it must advance the public benefit in a way that is analogous to cases that have previously been held to be charitable, thus it is important to be aware of recent decisions and consider how they may impact your charity or its purposes.

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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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