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Important “purchase price allocation” (PPA) income tax rules come into effect from 1 July 2021. PPA can have a significant impact on a party’s tax position, so it is critical that advisers are aware of the changes ...
I want to come back to the question I asked: does the adversarial system serve us well? You might think that my discussion so far has been somewhat conservative and Eurocentric. After all, I’ve talked about only ...
Criminal Proceeds (Recovery) Act 2009 – application for sale orders – motor vehicles – depreciating assets – sentimental value of vehicle to respondents – delay in bringing application – innocent third party ...
Criminal Proceeds (Recovery) Act 2009 – application for sale orders – motor vehicles – depreciating assets – sentimental value of vehicle to respondents – delay in bringing application – innocent third party ...
Indemnity costs awarded to interested party – High Court Rules 2016, r 14.6(4)(a),(d) and (f) – charging and sale order obtained over property in which debtor had no beneficial interest –
New World (New ...
Manslaughter – sentencing – Crimes Act 1961 ss 158 and 171 – fright-response – youth discount – Dickey v R [2023] NZCA 2 – s 27 cultural report – remorse
The King v Joniero Joe Irving [2023] NZHC 946
Joniero ...
Criminal Procedure Act 2011 s 146 – application for withdrawal of charges – application by the Crown to remove charges – application denied – defendant wanting to dismiss charges not withdraw – leave reserved for ...
Inland Revenue last week released a long-expected report on its high-wealth individuals research project, which states that the median effective tax rate (ETR) for a high-wealth New Zealand family on its “economic ...
PGG Wrightson Real Estate Limited v Routhan [2023] NZCA 123 (Gilbert, Mallon and Wylie JJ)
Reasons delivered by Gilbert J
Appeal against High Court measure of damages – cross-appeal against High Court ...
Land Transport Act 1998, s 7 & 35 – dangerous driving – appeal against conviction – appellant threatened to damage complainant’s vehicle before reversing towards it, stopping when complainant stepped in between ...
Buy-now-pay-later [BNPL] lenders are staring down the barrel of regulation as vulnerable consumers get badly into debt. According to credit reporting bureau Centrix, BNPL arrears sat at 9.2% in February.
The ...
Less than five minutes from our hotel in Apia, the headquarters of Samoa’s police looks like a fortress. But inside, people return strangers’ smiles.
After travelling to Samoa to run a two-day workshop to teach ...
Judicial Review Procedure Act 2016, s 15 – application for interim orders – decision of Minister of Immigration not to intervene under s 16 Immigration Act 2009 to prevent Kellie-Jay Keen-Minshull (Posie Parker) ...
Senior Courts Act 2016 – Senior Courts (Access to Court Documents) Rules 2017 – Evidence Act 2006 – application to access court documents – judicial review – ‘settlement’ privilege and without prejudice privilege – ...
Application for recusal from all future proceedings involving applicant – allegations of bias – High Court recusal guidelines – Saxmere applied – question of recusal is for the allocated judge – obligation to ...
Judicial Review Procedure Act 2016 - application for judicial review of transfer of trust property following invalid alteration of trust deed and termination of trustees – applicable principles – knowing receipt – ...