News & thinking

Our Thinking:

Tis the Season…is what you spend on end of year gifts and functions fully tax deductible?

,
As the end of the year draws near it is likely you are considering what to buy for clients, customers and suppliers as suitable end of year gifts.  Alternatively, you may consider hosting a function to thank them for their business and loyalty. …

Do you know what a fair and thorough investigation and disciplinary process looks like?

,
There has been yet another Employment Relations Authority case where an employee was found to be unjustifiably dismissed due to flaws in the investigation and the disciplinary process. In this case, a dispatch assistant of a cheese company,…

New Trusts Act 2019

,
The law relating to trusts has been comprehensively reviewed. This review has culminated in the Trusts Act 2019 which was passed in July and comes into full force on 30 January 2021. The Act applies to all trusts, both existing and any new trusts. The…

All change! What is happening with New Zealand’s work visa system?

, ,
The proposed changes to New Zealand's visa system, which started out with a government consultation at the end of last year, are now underway. Work-to-residence visa - significant minimum salary increase Work-to-residence visas are available…

New laws to help drone use take flight

,
New Zealand is said to be a ‘world leader’ in the unmanned aircraft (drones) sector due to our good reputation as a safety regulator, our ‘open for business’ mentality and our risk-based regulatory regime. However, with the unique…

Conduct of financial institutions… the Government hits back

,
On 25 September 2019, the Government announced conduct licensing and other conduct rules for banks, insurers, and non-bank deposit takers (like credit unions). What will the changes mean? The conduct of financial institutions continues to…

Employees earning commission: Relevant Daily Pay or Average Daily Pay?

,
This is a technical update for those interested in all things Holidays Act 2003. It is important for those who pay employees based on commission. A recent Employment Court decision has finally clarified a point of law on the payment of public…

“Social licence” in the financial services industry

,
"Social licence" in the financial services industry – the Hon Grant Robertson speaks to Jack Tame at the Financial Services Council "Towards Wellbeing" Conference 2019 The financial services sector needs to look at its social licence,…

Immigration Alert: Changes to Accredited Employer Scheme

, , ,
Immigration New Zealand has announced significant changes to the accredited employer scheme. What is the accredited employer scheme? Why is it helpful? Accredited employer status makes it much easier for an employer to recruit migrant…

Pro bono projects: Everybody Eats

,
Anthony Harper's pro bono client, Everybody Eats, is opening its first permanent restaurant in Onehunga. Everybody Eats is a 'pay-as-you feel' restaurant tackling food waste and poverty issues in Auckland. The organisation takes food donated…

Reforms to the RMA – mere tinkering or complete overhaul?

, ,
Our planning system is not functioning effectively. This statement could be attributed to everyone interested in, or affected by, the development of our natural and physical resources. On one side, environmentalists claim that the system…

Supreme Court clarifies the law under s292 of the Companies Act

, , ,
The Supreme Court has now issued a judgment in Robt. Jones Holdings Limited v McCullagh and Lawrence in [2019] NZSC 86.  The decision clarifies the test under section 292, giving liquidators and advisors certainty around what must be proven…

WorkSafe New Zealand’s new Data Centre goes live

,
WorkSafe has recently launched an online resource containing a wealth of workplace health and safety data and information. The new "Data Centre" is available through WorkSafe's website at:  https://data.worksafe.govt.nz/. It is heralded…

New health and safety regulations are on the way

,
It is three years since the Health and Safety at Work Act 2015 ('HSWA') came into force, and work is underway to review the existing regulatory framework and improve requirements for the management of risks associated with plant, structures,…

Taking workplace bullying seriously — lessons from Australia

,
Bullying is currently a hot media topic (and rightly so), but traditionally it's been seen as an employment – rather than health and safety - issue.  Australia's workplace health and safety regulators are now taking allegations of workplace…

New Zealand courts are starting to use their extended sentencing powers

,
The Health and Safety at Work Act 2015 ('HSWA') introduced several new sentencing tools for the courts when sentencing duty holders for health and safety offences. After a slow start, we are finally starting to see Judges use these new sentencing…

Significant work visa changes

,
The New Zealand government is proposing a major restructure of the work visa system, so as to increase the financial and organisational burden on employers. Consultations ended on 18 March and the finalised proposals should be announced in June. Licensing…

New “Triangular Employment” legislation comes into force

,
The new Employment Relations (Triangular Employment) Amendment Bill received royal assent on 27 June 2019.  This legislation provides a statutory entitlement for employees to raise a personal grievance, not only against those who it is employed…

Domestic violence legislation undergoes more changes

, ,
The Domestic Violence – Victims' Protection Act 2018, which was enacted on 1 April this year to provide support to employees affected by domestic violence, is already being altered. Key definitions in the Victims' Protection Act that are…

Back on the table – New Incorporated Societies Act to be introduced in late 2019

, ,
On 26 June, MBIE announced that legislation to update the Incorporated Societies Act 1908 (Act) is expected to be introduced to Parliament later this year. Cabinet has approved changes to the Draft Bill following feedback received since it was…

The ‘Clean Slate’ Act – What you need to know

, , ,
Like many millennials, the Criminal Records (Clean Slate) Act 2004 (Act) remains widely misunderstood. It seems that people either grossly exaggerate its power and scope, or reduce its operation to a twink pen for drink driving convictions. Misconceptions…

Earthquake-hit ex-Rydges hotel building clears Supreme Court insurance battle

, ,
After legal debates over fractions of a millimetre, a final court decision has at last cleared the way for a $190 million repair and rebuild project in central Christchurch. Partner, Peter Woods, discusses what is next for this landmark…

Doubts about proposed corporate manslaughter law

, ,
This decade has brought the issue of workplace fatalities sharply into New Zealanders' collective consciousness. The Pike River mining disaster in 2010, the collapse of the Christchurch Television building during the 2011 earthquake and a wave…

How the Government plans to leverage its $41 Billion spend

, ,
The New Zealand Government spends approximately $41 billion each year buying goods and services from third-party suppliers and providers. Cabinet agreed last year to more explicitly leverage those contracts to achieve broader social, economic…

Bullies beware: Unfair commercial practices to be banned

, ,
Many New Zealand businesses and consumers regularly confront what they see as unfair commercial practices. The Government believes that these practices may undermine its attempts to build a more productive, sustainable and inclusive economy. Recently,…

Privacy Bill Update – Act Now!

, ,
The Justice Select Committee recently published its widely anticipated report on the Privacy Bill, having now completed its review. This Bill will repeal and replace New Zealand's 25 year old Privacy Act 1993, an Act in desperate need of a refresh.…

Court of Appeal ruling challenges confidentiality of documents provided to the Financial Markets Authority

, , ,
Court of Appeal ruling challenges confidentiality of documents provided to the Financial Markets Authority The Court of Appeal has issued a much-awaited judgment regarding the ability of the Financial Markets Authority (FMA) to disclose to…

The Tax Working Group Report – What could this mean for you?

, ,
Recently, the Tax Working Group (the Group) released its final report, setting out its recommendations and the design of the proposed broad taxation on capital gains (TCG) – aimed at addressing the structure, fairness and balance of our tax…

What happens when a visa is declined?

, , ,
Immigration applications are complex. There are multiple requirements to be met, some of which can seem contradictory.  Also, of course, the immigration authorities are as human as the rest of us.  Therefore, what can a migrant do, if he…

Court halts litigation spanning 25 years

, , ,
On 1 March 2017, the Senior Courts Act 2016 (Act) came into force. The Act replaced the Judicature Act 1908 and introduced several changes, including specific provisions restricting vexatious litigants from commencing or continuing proceedings…

2018: Looking back to look forward

, , ,
It's been a busy year for our regulators in the transport and supply chain sector. In this final issue of FTD for 2018, we look back at some of the year's highlights and take a peek at what's coming up. Transport funding and Government policy…

Thinking of moving to New Zealand?

, ,
If you intend to move to New Zealand or have recently arrived, you need to be aware of legal issues that affect your ability to buy a home, and also your tax residence status which affects your tax liability in New Zealand, on foreign-sourced…

What the Trusts Bill could mean for you as a trustee?

, ,
Trusts are very popular in New Zealand and are used in a variety of ways to protect property, family members and manage assets. Between 300,000 to 500,000 trusts are operational in New Zealand, and the proposed changes will impact many New Zealanders. Following…

Final report of the Australian Royal Commission

, ,
The final report of the Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry was released on 4 February 2019. The report is bleak: it makes uncomfortable reading for anyone who participates in the…

What you need to know – employment and immigration law changes

, ,
The Employment Relations Amendment Act gained Royal Assent on 5 December 2018 and amends the Employment Relations Act 2000. The Minister of Immigration also announced proposed substantial changes to the immigration system, on 18 December 2018. It…

Managing the risk of insolvency on a construction project

, ,
With the new Construction Contracts Act retentions regime in place, and rising construction costs, more and more businesses in the construction industry are facing solvency issues.  Contractors are finding their cashflow is tightening and margins…

Will the financial advice change affect you?

, , ,
The Economic Development, Science and Innovation Committee has reported back on the Financial Services Legislation Amendment Bill (FSLAB). FSLAB will amend New Zealand's financial advice laws, by replacing the current stand-alone Financial…