Legal Insights & News, Bramwell Bate Lawyers

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October 22, 2021 In Bramwell Bate News By Adam Harris

Commercial tenancies and the Government’s proposal aimed to ease the burden on businesses impacted by current restrictions

As COVID-19 alert levels continue to fluctuate across New Zealand, many businesses are feeling the cost of being unable to operate. Restrictions on movement are impacting income streams and placing significant financial burden on some businesses. As a result, many business owners have expressed concern over their inability to meet rental costs. To ease this burden, the Government has proposed changes to commercial tenancies via the COVID-19 Response (Management Measures) Legislation Bill (the Bill). The Bill aims to amend the...

October 18, 2021 In Bramwell Bate News By Adam Harris

Who’s Responsible? The Uncertainty of Business Liability when a Cyber Attack Strikes

First published in The Profit. Written by Leah McHardy and Tayla Westman As technology continues to dominate everyday activity, the risk of cyber-attacks occurring also increases. Businesses, irrespective of their size, are becoming more vulnerable to the menace of cyber-attacks. Ransomware, malware, and broad sweeping data breaches are only a handful of the growing categories of cyber-attacks prevalent in today’s market. As the threat rises, questions of business liability because of an attack on client data remain unanswered. However, the responsibility to...

September 24, 2021 In Bramwell Bate News By Adam Harris

Personal grievances: A brief overview

A personal grievance (“PG”) is a type of formal complaint by an employee against their current or former employer if they believe their employer has acted unfairly or unreasonably towards them. Personal grievances can be raised if a matter has not been able to be resolved by the employee communicating directly with the employer and is raised in accordance with the Employment Relations Act 2000. Employees have 90 days to raise a PG from when the first grievance occurred or...

September 10, 2021 In Bramwell Bate News By Adam Harris

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...

August 25, 2021 In Bramwell Bate News By Adam Harris

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...

July 29, 2021 In Bramwell Bate News By Adam Harris

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...

Kiwis returning home - International Arrivals
June 15, 2021 In Bramwell Bate News By Adam Harris

Return of the Brains Trust

First published in The Profit. Written by Christine Symes. If there is a silver lining when talking about the global COVID-19 pandemic, it has to be the return to our shores of thousands of highly skilled Kiwis. For years, New Zealand has been a casualty of what has been termed ‘brain drain’, as highly qualified New Zealanders left in search of opportunities aboard. Recent figures show that over 50,000 expats have already returned home, with predictions that as many as 500,000 are likely...

May 28, 2021 In Bramwell Bate News By Bate Hallett

Changes to Tax Deductibility on Interest Expenses

In late March earlier this year, the Labour Government announced a number of changes regarding the New Zealand housing policy in an attempt to make the housing market more affordable, particularly for first home buyers. This article specifically discusses interest expense deductions on residential properties and how these will change. Currently, when owners of residential investment properties (not their main homes) complete their annual tax returns, they can deduct any interest paid on loans from their taxable income as an expense....