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...