Publications

We produce a range of articles, legal publications and resources on a wide range of legal subjects and hot topics critical to our clients needs. These include briefings on key legal issues, newsletters on practice areas and industry developments via the below headings.
The Government has proposed that ‘build-to-rent’ investors will get an exemption from the interest deductibility limitation rules provided they meet certain conditions. The current interest limitation rules were introduced by the Government in March 2021. To ensure continued investment More »
Minister of Commerce and Consumer Affairs, Hon Dr David Clark, has announced further changes to the Credit Contracts and Consumer Finance (CCCF) Regulations. These changes are intended to address some of the more technical aspects of the Credit CCCF legislation to assist banks and lenders, More »
New legislation which is set to bring fair treatment of consumers who are purchasing financial products and services passed its final reading. The law introduces a requirement for certain financial institutions such as banks, insurers, and non-bank deposit takers to gain a licence from the More »
It has been six months since New Zealand entered Alert Level 4 lockdown and New Zealand businesses continue to grapple with the stress and financial uncertainty wrought by COVID-19. The recent resurgence of COVID-19 in New Zealand and changes to COVID Alert Levels has compounded the uncertainty More »
New Zealand businesses are facing unprecedented risk and financial uncertainty due to COVID-19. A significant aspect of this financial distress relates to the legal status of debts during the lockdown period – both as a creditor and a debtor. While the Government’s official advice has More »
Commercial landlords and tenants across New Zealand are currently negotiating changes to lease terms, including in relation to rents. While tax considerations are unlikely at the present time to be a priority, the outcome of these negotiations may have a tax timing impact and be either advantageous More »
The Credit Contracts Legislation Amendment Act 2019 ( Act ) became law on 19 December 2019. The Act amends the Credit Contracts and Consumer Finance Act 2003 ( CCCFA ) and introduces some significant changes which will affect all lenders providing consumer credit in New Zealand. In addition More »
The Credit Contracts Legislation Amendment Act 2019 ( Act ) became law on 19 December 2019. The Act amends the Credit Contracts and Consumer Finance Act 2003 ( CCCFA ) and introduces some significant changes which will affect all lenders providing consumer credit in New Zealand. The key changes More »
The proposed farm debt mediation scheme is a step closer to becoming law after the Farm Debt Mediation Bill (No. 2) passed its third reading in Parliament yesterday. From there the bill will be sent for Royal Assent and formally be passed into law. Structural parts of the bill, allowing for the More »
The proposed farm debt mediation scheme is a step closer to becoming law after the Farm Debt Mediation Bill (No. 2) was approved by the Committee of the Whole House in Parliament yesterday. The bill is progressing swiftly, with the third reading expected to occur this week. From there the bill will More »
In accordance with its 100 day plan, the Government has today released details of the Terms of Reference for its Tax Working Group to be chaired by Sir Michael Cullen. The Working Group has a broad mandate to look at New Zealand’s tax system. However, in addition particular issues have been More »