May 2023

New Zealand's only pair of Snow Leopards arrive at Wellington Zoo

Wellington Zoo is a not-for-profit conservation trust that cares for over 500 different animal species including large animals such as elephants, lions, tigers, right down to tarantulas.

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Proposed amendment to directors’ duty

One of the fundamental director’s duties within the NZ Companies Act 1993 (‘the Act’) is to act in good faith and in what the director believes to be the best interest of the company. This has traditionally been interpreted to mean decisions should be aimed at maximising shareholder returns.

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Deductibility of holding costs for land

On 31 March 2023, Inland Revenue released a draft interpretation statement (PUB00417) addressing the deductibility of land holding costs - namely, interest, rates and insurance - and the relevance of whether the land is taxed on disposal. How will this affect you?

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North Island flooding events 2023 tax concessions

In response to the adverse weather events that hit in January and February this year, a number of tax concessions were released on 14 March 2023 in an attempt to provide some relief to those who were impacted.

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