Non-resident investors are seeing signs of increased
visibility by revenue authorities on their New Zealand
investments. With no prior notice, income tax returns
for non-residents now include a requirement for the foreign tax
identification number (TIN) and jurisdiction of tax
residency. Needless to say, many taxpayers are querying
why this has happened.
By Lee Harris - 15 Nov 2023
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Most people who have purchased properties are familiar with the
standard forms of agreements for sale and purchase. Section 24 of
the Property Law Act 2007 (Act) specifically says
that to sell or purchase property, a contract must be in writing
and signed. Long gone are the days of handshake agreements - or are
they?
By Kiren Narayanan - 9 Nov 2023
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Mr Green raised bullying complaints about a fellow
employee (A), which KiwiRail advised would be investigated. Mr
Green was initially invited to attend a meeting with A at which he
said he felt uncomfortable and pressured into shaking hands with
A.
By Kathryn McKinney - 31 Oct 2023
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In the current climate we are seeing more of our landlord
clients seeking advice on their options for dealing with defaulting
tenants. In the article below, Andrea White (a Senior
Associate in our Property Team) and Parsha Grant (Senior Solicitor
in our Litigation Team) discuss your best course of action when
your usual reminder emails and phone calls have gone
unanswered.
By Andrea White and Parsha Grant - 16 Oct 2023
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Martelli McKegg recently participated in a two week
exchange programme organised by Meritas. The exchange programme is
designed to provide lawyers the opportunity to work in a different
country and firm and also builds on the connections in the Meritas
network.
By Mike Worsnop - 20 Sep 2023
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2023 has been a watershed year for severe weather events -
fortunately there is a change on the way that should help
homeowners and building owners make an insurance claim. The
infamous Earthquake Commission Act 1993 ( EQC
Act) is facing an overhaul, now set to be replaced
by the Natural Hazards Insurance Act which comes into effect from 1
July 2024.
By Darius Shahtahmasebi - 11 Sep 2023
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Don't be fooled - you may not always be able to rely on the
protections of a limited liability company for employment law
breaches. If you are the director of a company or a person who
holds significant influence over the management or administration
of a company (such as a person in senior leadership), you could be
held personally liable in the following circumstances.
By Saleha Hamid-Drew - 24 Jul 2023
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Section 11 of the Wills Act 2007
(Wills Act) outlines the requirements for a
document to be considered a valid will. Such document must be in
writing, signed by the will-maker or by another person at the
will-maker's direction, and witnessed by at least two independent
witnesses. It is not uncommon for wills to fail to meet these
requirements if they have been drawn up without the assistance of a
lawyer or have not been properly executed prior to a person's
death. It is not the end of the road however, if a person
dies with an invalid will.
By Katie Kennedy - 28 Jun 2023
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The Employment Relations (Extended Time for
Personal Grievance for Sexual Harassment) Amendment Act 2023
came into force on 13 June. This change allows an employee up
to 12 months to raise a personal grievance for sexual harassment,
instead of having to do so within 90 days. Employers are required
to change employment agreements from that date.
By Kathryn McKinney - 15 Jun 2023
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In this webinar, Lee
Harris (Martelli
McKegg, NZ) and Charles-Henry Tournaire (Requirem Family Office, France) will
discuss how child custody and assets in France and New Zealand are
treated differently on death, and the mess that can arise upon
death when estate planning doesn't factor in those
differences.
By Lee Harris - 12 Jun 2023
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