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Yi Ping'sThe Trusts Act – not a negative.
The Trusts Act 2019 received royal consent in July 2019 and will come into effect after 30th January 2021. The Act codifies existing practice surrounding trusts. The key changes are: Extension of a trust’s life from 80 years to 125 years. Defined trustee duties to mandatory duties and default duties. Default duties can be contracted […]
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New Foreign Trust Disclosure Regime
New Foreign Trust Disclosure Regime – Are You Ready? The passing of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 in February 2017, saw the introduction of new disclosure rules for foreign trusts. A reaction to the so-called Panama papers published in early 2016, which suggested NZ might be considered a […]
A power of appointment is relationship property… really?
The release of the Supreme Court’s (“the Court”) ruling in the case of Clayton v Clayton (SC 23 2015) on 23rd March 2016 certainly caused a stir around the desks of numerous accounting and legal professionals throughout New Zealand, as word spread that the highest court in the land had determined that a power of […]
Trustees and their obligations
We have written before on this topic. Sorry if it sounds like a broken record, but we are trying to be the fence at the top of the hill, rather than the ambulance at the bottom! If you know of anyone looking at becoming a trustee, we’d be more than happy to have a chat […]
