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...