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Property & Infrastructure

May 2013

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: Tax Law – Taking stock: What's happening in tax?

11 Apr 2013

As a new tax year begins, we thought it timely to briefly survey recent and impending tax changes of particular interest to businesses. Many of these have been discussed in more detail in earlier FYIs, as noted below...

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FYI: Commercial Property – Agent Anna and the Real Estate Agents Code of Conduct

08 Mar 2013

Agent Anna, the new NZ television comedy series, is a satire centred on Auckland real estate agents. It stars Robyn Malcolm working in a world of "lying, back-stabbing, and cheating" real estate agents...

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FYI: Tax – Proposals to tighten interest deductions for foreign-owned businesses in New Zealand

19 Feb 2013

The "inbound" thin capitalisation rules, introduced in 1997, effectively restrict the extent to which foreign shareholders fund their New Zealand operations with debt, whether related-party or third-party (bank) debt, rather than shareholder equity...

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FYI: Commercial Property – Ensure you Register that Forestry Right Halliday v Bank of New Zealand

15 Feb 2013

The Halliday v Bank of New Zealand case heard in the Wellington High Court, highlights the importance of completing the registration of a registrable interest...

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FYI: Overseas Investment – A new threshold for New Zealand investments by Australian investors

14 Feb 2013

Overseas investors are currently required to obtain consent from the Overseas Investment Office before making any investment in "significant business assets", "sensitive land", or "fishing quota" in New Zealand...

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