Three waters debate

Water is a precious and essential resource for us all. Its use and sustainability are…

New purchase price allocation rules

The purchase price allocation (“PPA”) income tax rules came into effect on 1 July 2021….

Are virtually witnessed documents valid?

The main purpose of having a witness to a document is to authenticate that the…

Changes to sick leave entitlements

As has been anticipated, there are some proposed changes to the Holidays Act 1993 (“the…

Traps when buying a used car

While the process of buying a used car is usually completed without legal advice, it…

What does Restraint of Trade mean?

A restraint of trade is a provision generally found in employment contracts, which prohibits an…

Changes to the Privacy Act

The Privacy Act 2020 replaced the Privacy Act 1993, and came into force on 1…

Access issues – commercial leases during COVID-19 lockdown

Many commercial tenants were forced to close down non-essential businesses during the nationwide lockdown. As…

Points of interest on drug and alcohol testing in the workplace

Drugs and alcohol can make an employee less effective, struggle to concentrate, careless, unable to…

How many directors need to sign?

Signing documents that bind a company to obligations and potential liability is a key aspect…

General consequence when bankruptcy is declared

It is always a difficult time when you find that you are earning 99c but…

Sole Trader and Limited Liability Company – Liability Compared

A sole trader is a common ownership structure that can be used to operate a…