Rollover relief to the Brightline rule

The Brightline property rule applies to properties purchased after 1 October 2015. It looks into…

New purchase price allocation rules

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

Modifying or extinguishing restrictive covenants

A restrictive covenant is a contract between two parties that is restrictive in nature; a…

Leaving chattels under a Will

There is a presumption often made by the will maker that they can leave the…

Recent Change to the Bright-Line Test

The new rules around the bright-line test have been hard to miss in recent days,…

A guide to KiwiSaver withdrawals and First Home Grants

The KiwiSaver first home withdrawal and First Home Grants are two completely separate processes. However,…

Changes to tax deductability on interest expenses

In late March earlier this year, the Labour Government announced a number of changes regarding…

Money Laundering and You

For some time now, people still get a surprised reaction when they hear about money…

Three waters debate

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

Rules and Regulations for Evicting a Tenant who Refuses to Leave

With over 34 percent of people in New Zealand renting the property they live in,…

Importance of a Pre-Settlement Inspection

The excited purchasers have found the property and the deed is done – the agreement…

Fixture or Chattel – Why should I care?

When buying or selling property, fixtures are generally included automatically, whereas chattels are not. This…