The bright-line test is what IRD uses to determine whether income derived from the sale of residential land will incur taxation. This test recently changed to become more expansive. This means the bright-line test will be applicable to many more people, therefore understanding how the bright-line test works is incredibly important for home owners considering… Read More.

Around the country, home owners and renters alike have been renting out their spare bedrooms and baches to visitors via websites like Airbnb. The explosion in listings on these sites has led to complaints from neighbours about noisy guests (in turn leading to compliance action being taken by district and city councils), and complaints that… Read More.

Whether you’re a landlord looking to get out of a lease or a tenant looking to stay in your premises, knowing the ins and outs of commercial lease forfeiture can help clarify your rights. A commercial landlord has the right to forfeit a lease where a tenant is in breach of a covenant, including where… Read More.

See us first You should see your lawyer first if you are uncertain how to recover an outstanding debt. ‘Simple debts’ and ‘claims’ There are two sorts of debts: Those where the fact and the amount of the debt are indisputable, e.g. the price of an item bought at a store and not paid for.… Read More.

The One Billion Trees Programme is a partnership with farmers to help them extract value from their land while contributing to the economy and ecology of New Zealand. There are two elements of the scheme: individual grants to plant trees, and partnership grants to people or entities who are focused on enabling trees to be… Read More.

The end of the year is near, Christmas is on the horizon, and work is ramping up to the final push before the holidays begin, which is often a peak travel time. Given New Zealand’s geographical location, for many kiwis that travel, flying is an inevitable part of travel. Travelling and ‘the great kiwi OE’… Read More.

Electronic mail (email) has become the main mode of communication in the business world. Email has modified the character of corporate and personal communication. It removes the time and place restrictions previously associated with more traditional methods of communication. When engaging in business correspondence through email people perceive it as an informal mode of communication.… Read More.

We live in a world in which smartphones can track our steps and location, sense light, temperature, and our voice. If cell phone privacy even exists, does a law requiring us to provide access to our cell phones cross the line? The Customs and Excise Act 2018 (the Act) came into force on 1 October… Read More.