Publications

Legal publications and resources from our team on a wide range of legal subjects and hot topics critical to our clients' needs.

Publications

Legal publications and resources from our team on a wide range of legal subjects and hot topics critical to our clients' needs.

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How the Anti-Money Laundering and Countering of Financing of Terrorism Act 2009 law affects our clients
Why we need to ask you for informationNew Zealand has passed a law called the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (“the AML/CFT law” for short). The purpose of the law reflects New Zealand’s commitment to the international initiative to counter the impact that crimin...
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How the Anti-Money Laundering and Countering of Financing of Terrorism Act 2009 law affects our clients

New Zealand has passed a law called the Anti-Money Laundering and Countering Financing of Terrorism Act 2009. The purpose of the law reflects New Zealand's commitment to the international initiative to counter the impact that criminal activity has on people and economies within the global community. From 1 July 2018 lawyers must comply with the recent changes to the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 whereby law firms are required to undertake certain background checks before providing services to their clients.

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Published by Kaylee Bird
Greenpeace: Charitable status decision

This article discusses the recent decision by the Independent Charities Registration Board (“the Board”) that Greenpeace does not qualify for charitable status provides further guidance for charities regarding political purposes, ancillary purposes, and illegal purposes.

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Published by Natalie Whitelock
Will Kits: DIY gone wrong?

Online wills or do it yourself will kits seem to be a popular new trend. Natalie discusses the recent case of Mills v Laboyrie [2018] NZHC 1368 where the question before the High Court was whether or not a partially completed will from a will kit satisfied section 14 of the Wills Act 2007.

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Published by Amanda Hockley
Farm failure and family fallout leads to Supreme Court ruling on prejudiced shareholders provision

Baker v Hodder [2018] NZSC 78 deals with important company law issues, and at the highest level. In a sadly familiar set of facts, this case concerned a farming business run on land owned by a family company which was unsuccessful and ultimately became insolvent, forcing the sale of the farm. It is worth noting as it is the first decision by the Supreme Court on the ‘prejudiced shareholders provision’, contained in section 174 of the Companies Act.

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Published by Jessica Middleton
Authority figures: Company contracting and Bishop v Autumn Tree

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.

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Published by Carl Brandt
Health and safety fines - Stumpmaster v WorkSafe New Zealand [2018] NZHC 2020

Since the passing of the Health and Safety at Work Act 2015, 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.

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Published by Luke Paerata
Tax treatment of lease surrender payments to landlords

When the Landlord filed its tax return for the 2012 financial year, it treated the payment as a capital receipt not subject to income tax.  The Commissioner of Inland Revenue (“the Commissioner”) assessed that the payment was revenue, that the Landlord had taken an unacceptable tax position, and that, accordingly, a shortfall penalty was payable in respect of the tax.

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Published by Thomas Gibbons
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Te Wiki o te Reo Māori
“Kia Kaha te Reo Māori” – koirā te kaupapa o te wiki o te reo Māori i tēnei tau o 2018, arā, 10–16 o Mahuru.  E tino tautoko ana a McCaw Lewis i tērā kaupapa.

I te 14 o Mahuru i te tau 1972, ka tukuna e ngā tini me ngā mano tētahi petihana ki te Pāremata ki te whakatū i tō tātou reo rangatira Māori...
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Power of Attorney vs Enduring Power of Attorney
Both Powers of Attorney and Enduring Powers of Attorney allow a person, referred to as a “donor”, to give certain powers to another person, an “attorney”, for specific circumstances.  Those specific circumstances are what determine which document is required.

One of the main differences between a P...
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Published by Aliesha Lehmann
Bright Line Test increases to five years - What you need to know
On 1 October 2015, the Bright Line Test was introduced by IRD.  This Test required tax to be paid on any profits made from the sale of a residential property where that property was bought and sold within two years, with some exceptions.  The key exceptions to the rule were if the property was used ...
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Erceg v Erceg [2017] NZSC 28

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
An amendment to the Commerce Act 1986, the Commerce (Cartels and Other Matters) Amendment Act 2017 (the “Act”) came into force on 15 August 2017, after six years before Parliament.  The Act enhances New Zealand’s protections against anti-competitive behaviour and expands the scope of what can be con...
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Charities update
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 (or non-charitable ancillary purposes) can remain registered charities under the Charities Act 2005.  ...