New Zealand’s Tax Administration Act 1994 (the Act) was amended in December 2020. The changes to the Act include the introduction of new disclosure requirements for trusts to allow for the IRD to better monitor trust income.
When planning a wedding there are so many things to consider – the cake, the dress, the guest list, your wills… Now that last one is not something that you would see in most wedding planner lists but it is very important.
With the Government now confirming the repeal and replacement of the Resource Management Act 1991 (RMA), in this article we explore what we can expect from the Climate Change Adaptation Act (CCAA).
This article explores the residential care subsidy and the effect any gifting might have on your eligibility.
Unit titles are becoming more popular and more complex as we see limited greenfield space available for housing, and limited funding for greenfields infrastructure, making infill an easier and more efficient land use option. This article looks at the basics of forming a unit title development from a fee simple section.
As alcohol licensing specialists , we see licensees sign negotiated suspension agreements with the Police on the basis that they have sold alcohol to a minor (an alleged failed CPO). However, this is not as black & white as it seems. The article below provides commentary on s 239(1) and the offences covered by that section.
The Government has released new policies in relation to freshwater to ensure good quality water is available in the future. As a part this, new stock exclusion regulations came into force on 3 September 2020 and we outline what you need to know.
A deceased person’s will can be challenged for a number of different reasons. In this article, we look briefly at challenges to a will based on the grounds that the will maker did not have testamentary capacity at the time they made their will.
In this article we set out the fundamental aspects of the draft Cannabis Legislation and Control Bill (the Bill) to ensure that you are fully informed to make a decision on the ‘Cannabis’ referendum on 17 October 2020.
In this second article of three, we look at the proposed Strategic Planning Act (SPA). The SPA is the second major piece of legislation that the Resource Management Review Panel (Panel) has recommended should replace the often highly criticised, Resource Management Act 1991 (RMA). The SPA would set the long-term strategic goals in resource management and would also focus on regional spatial planning.