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
read article 
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
read article 
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
read article 
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
read article 
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
read article 
More than a quarter of New Zealand's population is born
overseas (and more than 70% of us can trace our roots to Europe).
While these statistics reflect how attractive New Zealand is
as a destination for a new life and opportunity it also means that
when dealing with estates and estate planning, with assets
dispersed worldwide, we must carefully navigate conflicting
laws.
By Lee Harris - 1 Jun 2023
read article 
In the most recent STEP Journal article, Polina unpacks a
recent decision issued by the NZ High Court concerning a breach of
fiduciary duty to an adult child. This case broke new legal ground
as it introduced a new tort: breaching a fiduciary duty to an adult
child.
By Polina Kozlova - 1 May 2023
read article 
Martelli McKegg's ability to assist francophone clients
with their New Zealand investments is featured in a Maison et
Jardin article, the equivalent of House & Garden in France with
a readership of 1,148,000.
By Lee Harris - 28 Mar 2023
read article 
Separating from your spouse may be what ends your
relationship in practical terms, but remaining married, even after
years of separation, can have unexpected consequences.
By Telise Kelly - 9 Mar 2023
read article 
Our French speaking team has prepared a webinar to discuss the
unexpected consequences of holding assets in New Zealand when you
have ties to the francophone world. This webinar explores some of
the problems arising from this and the differences in New Zealand
law and the laws in French Polynesia, France and New Caledonia.
Please note this webinar is conducted in French.
By Lee Harris - 16 Nov 2022
read article