Our office is open, and we are following Government guidelines to ensure we keep both you and our team safe.

If you are not fully vaccinated, we are unable to hold face-to-face meetings with you and will instead arrange meetings with you by telephone or video call. On arrival to the office, we will sight and scan your Vaccine Pass.
All meetings with our team members must be scheduled in advance. We are limiting the number of clients at our office to ensure physical distancing.
Please scan in and wear a face covering. We have disposable face masks if you need them, and manual contact tracing is available.
We ask that you respect the members of our team who are taking the necessary precautions and following the required Government guidelines to help us all stay well.

 

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Government Announces Bill to Repeal Three Strikes Law

On the 11 November 2021, the Government announced that it intends to repeal the mandatory sentencing regime put in place by the Sentencing and Parole Reform Act 2010, more commonly known as the Three Strikes Law. The Three Strikes Law was intended to deter repeat offenders with the threat of progressively longer mandatory prison terms, and to penalise those who continued to re-offend. The law required courts to impose the maximum applicable penalty without parole on offenders who had committed any...

Trusts: When is a Loan Really a Distribution?

Loans to beneficiaries are often made without proper consideration as to whether the powers being exercised will affect the preservation of trust assets or how these will affect any benefits to beneficiaries. Recording a payment to a beneficiary as a loan does not conclusively make it so, and such a misrepresentation could put the trustees in breach of their duties as a trustee. Under the Trusts Act 2019, trustees have a mandatory duty to act honestly and in good faith (s 25)....

Government announces bipartisan Bill aimed at addressing New Zealand’s housing shortage

On 19 October 2021, Labour and National announced a bipartisan Bill aimed at addressing New Zealand’s housing shortage. The Resource Management (Enabling Housing Supply and Other Matters) Amendment Bill proposes to cut the red tape that is currently obstructing housing development in some parts of the country. To do this, the Bill proposes to strengthen and bring forward the implementation of the Government’s National Policy Statement on Urban Development (NPS-UD) issued in July 2020. This statement was directed at supporting...

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...

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...

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...

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...