September 2021 Are you a trustee of a trust? Did you know additional information may need to be provided to the IRD with your next tax return? Trustees should be aware of a new requirement to provide additional information with their tax returns for the 2021/22 tax year and beyond. This new requirement will give… Read More.

December 2020 On 30 January 2021, the Trusts Act 2019 comes into force. One of the most significant changes in the Act is a presumption that trustees of a trust will advise each adult beneficiary: that they are a beneficiary; details of the trustees; and that they have the right to request trust information (such… Read More.

June 2020 In the context of a global pandemic affecting lives and livelihoods the world over, the focus of most of us has been on those legal matters which are front and centre in our lives. What has perhaps gone under the radar is the impact COVID-19 may have on our trusts and charities, many… Read More.

November 2019 In the recent case of Chief Executive of the Ministry of Social Development v Broadbent [2019] NZCA 201, (2019) 5 NZTR 29-002, the Court of Appeal considered the following question: When making an assessment of whether or not a person should qualify for a Residential Care Subsidy, can the Chief Executive include any income… Read More.

November 2019 Many New Zealanders are involved with trusts in some way, whether as trustees or beneficiaries of family trusts or as volunteers with charitable trusts. However, despite the popularity of trusts, the law relating to trusts is often archaic and difficult to follow. Over the past decade, the Law Commission has led a review… Read More.

March 2018 Many family assets in New Zealand are owned by a family trust. The trustees of such trusts must comply with a wide range of duties and obligations. This article considers one of those duties, the trustee duty of impartiality, and what this duty means in practice, particularly when trustees want to distribute trust… Read More.

June 2017 There are over 25,000 charities registered with Charities Services in New Zealand. Most of these organisations operate as charitable trusts. Whatever their size, charitable trusts are dependent upon the energy and commitment of their trustees. The purpose of this article is to outline some of the issues you need to think about if… Read More.

June 2017 The Supreme Court in Erceg v Erceg [2017] NZSC 28 has confirmed the court's important role in supervising trustee decisions to not disclose information to beneficiaries. In clarifying the court's supervisory role, this decision should assist beneficiaries in holding trustees to account. Erceg replaces the Privy Council decision of Schmidt v Rosewood Trust… Read More.