The Employments Relations Authority has recently found against an employee who after reaching a mediated settlement with her employer that involved a payment to her on the basis that the terms of the settlement were confidential, then subsequently disclosed the terms of the settlement to fellow employees. Payment by the […] Read More›
Under the new Unit Titles Act 2010 (“UTA 2010”) every body corporate is required to establish and regularly maintain a Long Term Maintenance Plan. The Long Term Maintenance Plan must cover a period of at least 10 years from the date of the plan or the last review of the […] Read More›
There are three main issues to consider when deciding whether to assign, nominate or to novate in respect to Agreements for Sale and Purchase of Real Estate as follows: 1. Liability to the vendor 2. Enforcing the vendor’s contractual warranties and undertakings 3. GST implications 1. Does the purchaser named […] Read More›
You can now gift an unlimited amount tax free as gift duty has been abolished. Accordingly, while it is still necessary to properly record and document any gift that is made, there is no longer a need to report any gifting to the IRD. Please be aware though that this […] Read More›