Articles


 

New Zealand company business numbers

All companies currently registered in New Zealand have now been assigned a New Zealand Business Number (NZBN).

Director residency requirements

An important part of the government’s companies and limited partnership reforms package is undergoing its final legislative steps.

So long, farewell, auf wiedersehen, goodbye! Getting staff resignations right

It’s said that the only things certain in life are death and taxes. For business owners, the list also includes resignations.

Powers of Attorney

A power of attorney allows you to appoint someone (the attorney) to look after your affairs.

Finance conditions for Sale & Purchase Agreements

With the standard ADLS/REINZ Agreement for Sale & Purchase containing a ‘subject to finance’ condition, a purchaser must do all things reasonably necessary to arrange finance on or before the...

Forestry Rights

Forestry Rights were created by the Forestry Rights Registration Act 1983, which means the first wave of cropping relating to those rights is well underway.

Signing on Behalf of Trustees

Trustees sometimes need to sign documents in a hurry. An example is bank mortgage documents which may need to be signed so that the trust can borrow to cover expenditure.

Changes to the ADLS/REINZ Agreement for Sale & Purchase

Changes have recently been made to the ADLS/REINZ Agreement for Sale & Purchase; this is the standard form of Agreement used in almost all New Zealand property transactions.

A reminder: buyers beware of GST zero-rating

The Taxation (GST and Remedial Matters) Act 2010 (TGRM) was created to streamline administrative costs to the IRD and to prevent ‘phoenix’ GST schemes where land was transferred between associated...

Joint Tenancy and Tenancy in Common

If you are thinking you would like to own property or assets with your spouse, partner or friend (or several others) you will need to decide on the form of...