The Court of Appeal has recently confirmed that the provisions of the Kiwisaver Act that restrict access to or early withdrawal (except in exceptional circumstances) also apply in respect to any claim by an Official Assignee where the Kiwisaver member is in bankruptcy. The Official Assignee in the case in […] Read More›

For those advising or assisting in running a Charity you need to be aware that as from 1 April 2015 new reporting standards came into affect and this affects all Charities. Up until now there have been no minimum standards on the content or quality of the financial statements required […] Read More›

The Court of Appeal has recently confirmed the Commerce Commissions decision that loan and other fees charged by lenders based on a general assessment of overall costs is not a correct calculation for the purposes of the Credit Contracts and Consumer Finance Act (CCCFA). The Court of Appeal has stated […] Read More›

It is always good practice to have regular reviews of your succession plans.  As real estate is clearly becoming significantly more valuable as the increases in value are reported regularly and have become a source of both pleasure and pain.  The pain can be that the more valuable the real […] Read More›