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.

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.

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.

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.

[Spring 2010] Background Under section 174 of the Companies Act 1993, a former shareholder, who believes he or she has been unfairly discriminated against or unfairly prejudiced by the manner in which the affairs of his or her company have been conducted, may seek assistance from the court. A court has wide powers if a… Read More.

[Spring 2010] It's a familiar refrain - lawyers asking that their clients let them see the agreement for the sale or purchase of their house or other land and buildings before the agreement is signed so they can advise on the transaction and the 'fine print'. Now though, sellers might be wise to get their lawyers involved… Read More.