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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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Healthy Rivers - The implications of cleaning up the Waikato River

By Dale Thomas - February 2017

The Proposed Plan Change 1 for Waikato Regional Council has been dubbed “Healthy Rivers” and is an 80 year plan to clean up the Waikato and Waipa rivers along their entire lengths. The plan change will impact farms in the Waikato Region, of all types, as well as commercial vegetable growers and so it is important that farmers and professionals alike are up to date on what the plan means.

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International trade and Incoterms

By Jonathan Aquilina - January 2017

In this article Jonathan considers some of the issues to consider when contracting to ship goods from overseas.

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The Aksentijevic decision and commercial electronic messages

September 2016

Aksentijevic v Department of Internal Affairs [2016] NZHC 226 is a recent decision of the New Zealand High Court in relation to breaches of the Unsolicited Electronic Messages Act 2007.

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Honey New Zealand (International) Limited decision and health claims in the food industry

July 2016

We summarise a recent Court of Appeal decision which considered health claims relating to the honey industry and the interpretation of the Food Standards Code.

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