Legal

The new tax reporting requirements for trusts in New Zealand may have unintended...

IRD has finalised the new reporting requirements for domestic trusts in NZ.

A storm brewing on climate change litigation

What the Smith v Fonterra appeal could signal for future climate litigation.

• Climate change
• Court decisions
• Director duties

The new land economy

The green transition will require a fundamental reconsideration of how we apportion rights to the planet’s surface.

• Climate change

You just sacked 800 people without warning. Now what?

The fallout from P&O's no-notice redundancy provides lessons for company directors.

• Ethics
• Governance failures

Privacy win for directors

Directors will soon be able to remove their home addresses from the Companies Register.

• Privacy

Potential double liability for directors of insolvent companies

A director of an insolvent company may potentially have concurrent liability under the Companies Act 1993 and the Fair Trading Act 1986.

• Court decisions
• Director duties
• Solvency

Top five issues reveal no rest for New Zealand directors in 2022

There will be no ‘business as usual’ in 2022.

• Climate change
• Ethics
• Talent

Non-publication of directors' residential addresses – developments in 2021

A new bill will give directors the choice to make their residential address publicly available on the companies register, or not.

• Privacy