Bramwell Bate is open for business during Covid-19 Alert Level 2.

Our office is now open and operating under Government guidelines to ensure we keep both you and our team safe.
To limit the number of clients at our office at any given time, we are carefully scheduling client meetings.
We have QR Code and contact tracing at the office entrance, along with hand sanitiser and disposable face masks.
We look forward to seeing you again soon.


Enduring Power of Attorneys: A Brief Guide

Life can be uncertain and we never know what is just around the corner. No matter what age you are, anyone could have an accident or become seriously ill. In these circumstances, someone needs to step in and make sure the bills are paid, the kids are looked after and you are being cared for properly by the people around you making decisions. An Enduring Power of Attorney (“EPA”) is a document which appoints someone to make decisions on your behalf...

New Purchase Price Allocation Rules

The purchase price allocation (“PPA”) income tax rules came into effect on 1 July 2021. These rules are particularly significant to those selling and purchasing commercial property and businesses. PPA is where parties allocate the total purchase price among the various types of assets in a transaction, such as buildings, stock and plant etc. For transactions entered prior to 1 July 2021, parties could allocate the purchase price to assets outside of sale and purchase agreements to achieve more favourable...

Estate Administration

When a person dies, their assets and property are known as their “estate”.  This could include bank accounts, life insurance policies, superannuation schemes, KiwiSaver, investments/shares, property and vehicles as well as personal and household items. If the deceased person is known to hold a Will, then the original copy of the Will is likely to be held by the law firm who assisted in preparing the Will.  A Will specifies the wishes of the deceased, at the time they wrote it. The...