We publish a wide range of useful information on a regular basis.
“Bright-Line Test Extended to 5 Years”In the Autumn Edition of our Law Report, Toni van Doorn in her article titled “The Bright-Line test – A warning for property investors” warned that the new government is considering a Tax Bill to extend ...
Yes, you can. But we will return to that later. Employment Agreements generally allow for Employees to resign at any point during their employment given that they provide the requisite period of notice provided for in the Employment Agreement. Generally, Employees ...
Every day, judges up and down the country sentence people on a wide variety of offences ranging from the trivial to the gravest of crimes. Most of these sentencing exercises pass unnoticed by all but the people directly involved, but from ...
Family Trusts have been particularly significant since 1993. Anecdotally, it would seem that there are in excess of half a million Family Trusts in New Zealand currently. That is significantly more, per head of population, than for almost every other country. ...
The “ordinary course of business” exemption.When buying or leasing valuable goods it is important to check that they are not subject to a security interest. Otherwise, the secured party is able to use its security interest to call in the goods ...
In commercial lease agreements, rent review clauses provide for how annual rent payable is determined.In addition to providing what the review is based on (i.e. either the Consumer Price Index (CPI) or market rent), many commercial leases provide that the rent ...
A warning for Property Investors.In 2015, the government introduced the “bright-line test”, a method which attempts to tighten the property investment rules. The bright-line test states that (subject to exemptions) any gain from disposing of residential land within two years of ...
Anti-money laundering & countering financing of terrorism.As anyone who has attempted to open a bank account or invested funds through an investment manager in recent years will attest, such activities are no longer the relatively straightforward exercise that they used to ...
The survivor needs to consider the optionsPart 8 of the Property (Relationships) Act 1976 (“the Act”) deals with the division of property where a marriage or de facto relationship ends because one of the parties has died. The surviving spouse or ...
A lifestyle choice NOT a financial investmentRetirement Villages (“villages”) tend to be resort-like gated communities of older people usually over 70 years; approximately 12% of all over 75 year olds live in a village.Once settled, I have yet to meet a ...
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