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Executors and trustees of a Will

All Wills need executors and trustees. These days, while there may be more than one of them, the executor and trustee is usually the same person in a Will. This has not always been the case and the roles remain complementary and different. The executor role is usually related to the coordinating and finance arrangements for and with the deceased’s family: whether he or she was to be buried or cremated, reviewing the Will content and progressing to carry out the...

Changes to the Fair Trading Act

The Fair Trading Amendment Act 2021 came into force on 16 August 2022. The Act has been introduced to put in place new protections against unfair practices, by extending the protections against unfair contract terms under the Fair Trading Act 1986 and prohibiting unconscionable conduct. The types of contracts that are captured under by the Amendment Act include terms of trade and independent contractor agreements. A contract is subject to the amendments under the new Act when it is in standard...

Residential Land Withholding Tax: When and who pays it?

Residential Land Withholding Tax (RLWT) was introduced in July 2016. This is where lawyers and conveyancing agents acting for an offshore person in a residential sale will withhold the RLWT and pay it directly to the Inland Revenue Department. If the vendor is not an offshore person and the sale of the residential property happens within two years of obtaining the property where the house does not qualify as a “main home”, this sale will be subject to tax also. There...

Workplace Bullying

The role of the Employment Relations Authority (ERA) and the Employment Court (EC) is more critical than ever in defining and addressing workplace bullying. As more cases surface, the definition of what is bullying becomes clearer as opposed to what is merely criticism or feedback. The ERA and the EC are the combined force that brings all the workplace bullying strands together. There are a number of pieces of legislation that all seek to address the bullying from different angles and...

Kāinga Ora: First Home Partner

Our team met with Ngaroata Jason Wawatai, Stakeholder Relationship Manager, and Martha Williams, Product Manager, from Kāinga Ora this week.  Jason gave us an overview of the responsibilities of Kāinga Ora under the Home and Communities Act 2019 and a brief update on policy movements, and housing and urban development locally. Martha shared an update on the range of products on offer from Kāinga Ora including a relatively recent product, First Home Partner, which we think is interesting and could be...

The ease of COVID sees the removal of the Epidemic Notice

Written by Tayla Westman In March 2020 the Prime Minister issued the Epidemic Notice (“EN”) under section 5 of the Epidemic Preparedness Act 2006 in response to the COVID-19 pandemic. This was designed to allow Government “special powers” in legislation for it to respond swiftly in a rapidly evolving situation. The EN has been in force since that date, and in October 2022 it was announced that the EN would expire on 20 October 2022. For many, the EN may have impacted...

An overview of Occupation Right Agreements

Purchasing an Occupation Right Agreement (ORA) at a retirement village is a big decision, and it can be a daunting task reviewing all the paperwork that villages are required to provide to you. Set out below is a brief overview of the more salient aspects of life within a retirement village. A retirement village is governed by the Retirement Villages Act 2003 (“the Act”). This Act protects residents and the village by providing a legal framework in respect of financial reporting,...

Welcoming Back the Skilled Migrant Category Visa With Open Arms

Immigration New Zealand continues to take steps to tackle the ongoing impact of COVID-19 on labour shortages in the country. The Accredited Employer Work Visa (AEWV), which came into force earlier this year, has seen New Zealand reopen its borders to encourage migrant workers to fill the plethora of vacancies we have seen throughout the job market. The AEWV has so far seen more than 12,000 migrant applicants applying for over 511 different vacancies in New Zealand under the new...