Publications
Issue 46 - November 2023
It feels like the end of the year has been overtaken by two fabulous world cups and an election. Some lovely weather has been a Godsend too.
Issue 43 - November 2022
Labour has announced its intention, if elected, to introduce a capital gains tax in New Zealand at 15%, with a carve out for your principal home. Many people have asked me what this would mean…
Issue 40 - February 2022
Most topical at the moment, it seems, is the effect that the new lending rules in the Credit Contracts and Consumer Finance Act (CCCFA) is having on the housing market…
Issue 45 - August 2023
Aren’t political waverings fascinating. First, David Parker commissions the high net wealth information gathering request as a platform to support a capital gains tax. Then the Greens Party press for this to be extended to a wealth tax...
Issue 42 - August 2022
I recently attended a presentation given by a leading economist with one of the trading banks. It was a fascinating presentation, hence I thought I might share the thrust of it with you…
Trusts – Guidelines To What You Should and Should Not Do In Designing and Using a Trust
This paper sets out dos and don’t for New Zealand domestic trusts, particularly family trusts that own the family home and/or the family operated business…
Issue 44 - March 2023
The recent collapse of Silicon Valley Bank, the 18th largest bank in America, has provided another dent in financial markets, the Bond Market already in freefall as interest rates continue to climb…
Issue 41 - May 2022
Challenges against decisions of trustees arise in a wide number of areas. I discuss here two alternative bases for challenging a trustee’s decision, namely argument that the decision is ill considered and not in the best interest of the trust and secondly, based on a trustee’s conflict of interest…
Issue 39 - November 2021
It is tempting to offer observations on the Auckland centric lockdown. I refrain from doing so in preference for discussing some important events in the corporate, tax and trust areas…