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›
A recent decision of the Human Rights Review Tribunal should serve as a warning to employers with respect to disclosure of what is treated as confidential information by the Employment Relations Authority. The case of Waters v Alpine Energy Ltd came before the Human Rights Tribunal earlier this year and […] Read More›
The High Court has recently given a salutary reminder to Trustees of their obligations to promptly report and inform beneficiaries for specific trusts of the financial information relating to the Trusts affairs. In this case the applicants’ children were residual beneficiaries in an estate where there was a life interest […] Read More›