Registered for GST under the GST Act?  Simple question.  Simple answer?  Unfortunately not quite. A recent case that went to the Court of Appeal was dismissed and the risk as to GST registration was determined to lie with the Vendor. By way of brief background, in an Agreement for Sale […] Read More›

The title of this article is a real life situation for people. The finalisation of their separation* is some way off, but something needs to be done with/to the property in the meantime. Where the parties to the relationship both have the money and are willing to pay for their […] Read More›

We act for a number of clients involved in acquisitions of businesses and properties large and small. The larger transactions are commonly subject to an extensive due diligence process but we are finding that more and more transactions even at a smaller level have at least some level of due […] Read More›

New Zealand has passed a law called the Anti-Money Laundering and Countering Financing of Terrorism Act 2009 (“the AML/CFT law” for short). The purpose of the law reflects New Zealand’s commitment to the international initiative to counter the impact that criminal activity has on people and economies within the global […] Read More›

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