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PPSA Pointer – Update Debtor's Name Change or Lose Priority

For a secured party to retain the priority of their registration on the Personal Property Securities Register (PPSR), they must keep their financing statement up to date with all the information that they are aware of, including a change of the debtor's name. Sarah Gibbs reports. [Read more...]

Redundancy: Reasons must add up

A recent Employment Court decision has confirmed that the Court and the Employment Relations Authority must enquire into an employer’s business reasoning when a redundancy is challenged. Jim Roberts provides an insight. [Read more...]

Overseas Investment Update for Australian Investors

From 1 March 2013, the consent threshold for an investment in significant business assts will be adjusted for Australian investors. New Zealand’s Overseas Investment Act 2005 requires that overseas investors obtain consent from the Overseas Investment Office before making any investment in “significant business assets”, “sensitive land” or “fishing quota” in New Zealand. Geoff Hosking reports [Read more...]

Obligations of New Zealand Entities under FATCA

From 1 January 2014, New Zealand entities will be required to comply with obligations under the US Foreign Account Tax Compliance Act. FATCA was enacted for the purpose of preventing and detecting US tax evasion and improving taxpayer compliance. Specifically, FATCA aims to prevent US nationals from evading US tax by using foreign subsidiaries or foreign financial institutions to shield their worldwide income. Kara Hiron reviews the situation [Read more...]

Grey areas in advertising – navigating the risk

Advertising plays an important role in developing your brand and raising your profile. Hence it is imperative that you know the risks and have a compliance procedure to address them. Otherwise you may find that your campaign could backfire on you. Hesketh Henry's Julika Wahlmann provides an overview. [Read more...]