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Property & Infrastructure

February 2012

FYI

FYIs are articles that consider current issues, law changes and significant court decisions. To suggest a topic for a future FYI, please click on the 'Suggest an FYI' page on the left hand navigation bar. To receive FYIs via email on your choice of topic, please click on 'register to receive our publications' at the end of this page.

FYI: Commercial Property – No Change for Ground Rents

28 Nov 2011

The Supreme Court confirms on the valuation methodology of rent reviews under ground leases (also known as Glasgow leases), in the final episode in Mandic v Cornwall Park Trust Board...

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FYI: Asset Planning – Gift Duty's Gone - Do Look a Gift Horse in the Mouth

17 Oct 2011

On 1 October 2011, gift duty was abolished. You now have the freedom to transfer assets and forgive debts without having to think about gift duty and filing gift statements. And it will no longer take a lifetime of gifting to transfer assets to your family trust...

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FYI: Tax – Penny & Hooper - The Fallout

17 Oct 2011

You have probably seen or heard media coverage of the Supreme Court's recent decision in Penny & Hooper v CIR. It has had a lot more media airplay than the average tax avoidance case...

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FYI: Climate Change & Emissions Trading – Crystal Ball Gazing the Future of the NZ ETS

10 Oct 2011

The Emissions Trading Scheme Review Panel has released its Final Report. Elisabeth Welson and Joanna Lim crystal ball gaze as to what the Panel's recommendations may mean for participants and others acquiring and disposing of units.

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FYI: Climate Change & Emissions Trading – Crystal Ball Gazing the Future of the NZ ETS – a Focus on Agriculture and Forestry

10 Oct 2011

The Emissions Trading Scheme Review Panel has released its Final Report. Elisabeth Welson and Craig Nelson discuss what the Panel's recommendations may mean for the agriculture and forestry sectors.

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