[Winter 2014] Although gift duty has been abolished and it is no longer a requirement for gifting documents to be filed with the Inland Revenue Department, it is still necessary to properly record and document any gifts that are made. Unless this is done, if you have been carrying out a gifting programme, any balance… Read More.

[Winter 2014] Introduction In April 2014, the Supreme Court issued its decisions on appeals against four new salmon farms granted to the New Zealand King Salmon Company. One of those decisions, Environmental Defence Society of New Zealand v The New Zealand King Salmon Company Ltd [2014] NZSC 38, is likely to have significant implications for… Read More.

[Winter 2014] A 2014 High Court decision has highlighted the benefits of including an equitable mortgage in a supplier’s terms of trade (Adams and Buchanan as Liquidators of Starplus Homes Ltd (In Liquidation) v Sun [2014] NZHC 912). Background The case involved the failed property development company, Starplus Homes Limited (In Liquidation). On liquidation, Starplus… Read More.

[Winter 2014] The Consumer Law Reform Bill passed into law on 17 December 2013 bringing about some of the most significant changes to consumer law in decades and more closely aligning our law to Australian consumer law. The changes have been staggered, with most already being in force and one key amendment being effective from… Read More.

[Winter 2014] Introduction How do ‘cross lease’ titles differ from ‘fee simple’ titles? And why does it matter? Seemingly, most property purchasers are either are not aware of the difference between these types of title, or simply do not care. Such ignorance or disregard can sometimes cost them dearly. This article aims to educate the… Read More.

[Winter 2014] On 14 April 2014 the procedure for obtaining attachment orders against judgment debtors was radically reformed. Until recently, the main method of enforcing a debt against a debtor who does not own property was to apply to the court for a debtor examination hearing and an attachment order. At the hearing the court… Read More.