Header Articles

We publish a wide range of useful information on a regular basis.

  • New Guidance On Discretionary Payments Under The Holidays Act 2003

    May 2022

    The Holidays Act 2003 sets out that employers must take into account ‘gross earnings’ when calculating payments for holidays. Gross earnings are defined as “all payments that the employer is required to pay to the employee under the employee’s employment agreement”. The legislation ...

  • Business Transactions – Can “Assurances” Be Relied Upon?

    May 2022

    There are inherent dangers in allowing the practicalities to get ahead of the legal position. This can be particularly so in relation to business transactions.It has recently been reported that a Australian Federal lawsuit has been filed against the smash repair ...

  • Constructive Trusts – A Recent Decision

    May 2022

    What is a constructive trust? Constructive Trusts are distinct from any other form of trust in that they are not directly dependant on the intention of the parties. Express and Implied trusts arise from the actual or inferred intention of the parties, while resulting trusts ...

  • The Intermingling Of Separate Property – How Much Remains Separate?

    May 2022

    In a recent case, the High Court considered whether the status of separate property which had been intermingled with relationship property remained separate and if so to what extent. Relationship and separate property are defined under section 8 and 9 of the ...

  • Update On Trustees’ Duties

    May 2022

    The Trusts Act 2019 (the “Act”) came into force on 30 January 2021, implementing some significant changes to Trust law. The Act details various mandatory duties to which all Trustees are now subject. These include the duty to know the terms of the ...

  • Additional Reporting Requirements For New Zealand Domestic Trusts

    May 2022

    From 1 April 2022, Inland Revenue require Trusts to provide more information on their annual returns for the 2022 tax year onwards.If your Trust is active, you have to file an IR6 return.If your Trust is a non-active Trust you have to file an ...

  • TRUST – the word has so many meanings

    May 2022

    Definitions: To believe that someone is good and honest and will not harm you, or that something is safe and reliable. A legal arrangement in which a person or organisation controls property or money for another person or organisation. The word “trust” is often ...

  • The Independent Contractor Vs Employee Distinction

    March 2022

    The distinction between a person being engaged as an independent contractor and an employee regularly arises in the Employment Court and the Employment Relations Authority.  In particular, there can be significant advantages in being regarded as an employee.  For example, an employee has ...


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