Many units in Body Corporate complexes are owned by investors through company entities. When a company gets into financial difficulties one of the options for secured creditors is to appoint a receiver. Obligations of receivers are generally governed by the Receiverships Act 1993. Recently the High Court was asked to […] Read More›
The Court of Appeal has recently determined that a significant payment made to the director of a company in consideration of a very restrictive restraint of trade can be separate property in a relationship property dispute. In the case of Thompson v Thompson CA701/2013 and CA 711/2013 [2014] NZCA 117 […] Read More›
A recent case before the Taxation Review Authority (“the Authority”) has held that a security contractor who had left New Zealand four years earlier to live and work overseas continued to be a New Zealand tax resident. On the basis of the decision the Authority therefore found the contractor was […] Read More›
A decision of the Human Rights Review Tribunal (“the Tribunal”) earlier this year confirms that employers cannot discriminate against employees on the grounds of religion or any of the other grounds set out in section 21 of the Human Rights Act 1993 (“the Act”). The case of Nakarawa v Affco […] Read More›