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Publications

Tax treatment of lease surrender payments to landlords

By Luke Paerata - September 2018

In Easy Park Limited v Commissioner of Inland Revenue [2018] 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.

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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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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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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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Resource legislation amendments - Changes to the land acquisition process

By Amanda Hockley - July 2017

In this article, Amanda provides an update on the amendments to the land acquisition process as part of the recent resource legislation amendments.

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