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1. Consistency with the New Zealand Bill of Rights Act 1990: Taxation (Annual Rates for 2025-26, Compliance Simplification, and Remedial Measures) Bill [pdf, 221 KB]

   ...1985; c. Tax Administration Act 1994; d. Kiwisaver Act 2006; e. Unclaimed Money Act 1971; f. Student Loan Scheme Act 2011; g. Child Support Act 1991; h. Criminal Proceeds (Recovery) Act 2009; i. Taxation (Annual Rates for 2024-25, Emergency Response, and Remedial Measures Act 2025; j. Taxation (Budget Measures) Act 2025; and k. Tax Administration (Financial Statements – Domestic Trusts) Order 2022. 4. Broadly, the provisions in the Bill fall into three categories: a. T...

2. EC v LP & CP [2025] NZDT 147 (7 February 2025) [pdf, 96 KB]

   ...directly to know another person’s mind, the courts have taken an objective approach to determining agreement. 6. The seller’s email of 30 April 2024 setting out two clear options for the buyer was a sufficiently clear offer. The buyer’s initial response seemed to choose the option with a warrant, the seller checked whether she was accepting this offer, and the buyer’s response seemed to indicate unconditional acceptance. There was no mention of any further inspection, and any unc...

3. W Ltd vJ Ltd & ZD [2025] NZDT 252 (17 June 2025) [pdf, 187 KB]

   ...date of this order (17 June 2025) J Ltd must pay W Ltd $412.50 in interest. Is ZD liable to pay J Ltd? 11. A company is a separate entity from its directors and shareholders. Therefore, where a company enters into a contract, the company is responsible for performing its obligations under that contract, not the directors or shareholders of that company. As a result, ZD is not personally liable to pay the outstanding amount to W Ltd by reason only of being the sole director and sha...

4. Hawkes Bay Standards Committee v Porteous [2014] NZLCDT 72 [pdf, 160 KB]

   ...elderly and vulnerable clients was a unifying theme in the offending. He said that any competent lawyer must know, especially when dealing with such clients, that the position of trust enjoyed by the profession carries with it onerous corresponding responsibilities. Scrupulous adherence to regulatory requirements is a minimum requirement to ensure transparency and that money held in trust cannot be misused. [8] Thus any circumstance which involves a practitioner overcharging and/o...

5. David Bain report of Hon Ian Binnie QC on compensation claim [pdf, 1.1 MB]

   ...set out in the Minister’s letter to me of November 10, 2011, it is my opinion that the egregious  errors of the Dunedin Police that led directly to the wrongful conviction make it “in the interest  of justice that compensation be paid”.    Introduction  22. It is accepted that either Robin or David was responsible for these killings and that  whoever killed one killed all.  Neither David nor his father had any p...

6. NZCASS in an international context: comparing the New Zealand Crime & Safety Survey with other international surveys [pdf, 253 KB]

   ...surrounding crime and victimisation for possible solutions. However, it is important to keep in mind that while these findings appear „the same‟, there may be different forces driving these commonalities, which may require different policy responses to address (see Nelken, 2010; O‟Malley, 2002; Jones and Newburn, 2002). Consequently, both when comparing victimisation survey results and when importing crime prevention and criminal justice policies, it is always important to take...

7. [2007] NZEmpC WC 8/07 Service and Food Workers Union Inc v OCS Ltd [pdf, 73 KB]

   ...time workers for specified weekly and daily minimum hours. Once these hours are set there can be no reduction in the permit hours of work of an individual without the prior consent of the union. Clause 14(b)(ii) then materially provides: No response shall be deemed to indicate consent. Once issued the consent shall remain in force unless or until circumstances change. … Every 12 months, the employer shall supply to the union a complete list of part-time employees, stating ea...

8. [2010] NZEmpC 10 Snowdon v Radio New Zealand Ltd [pdf, 147 KB]

   ...that was to evade the disclosure of any documents by misusing the statutory provisions for objections to disclosure. He submitted that the defendant and its solicitors had therefore abused the process of the Court and evaded their responsibilities, citing Gilbert v Attorney-General 3 in support. [21] Mr Moodie also relied on the provisions of reg 42(3)(a) which requires the recipients of a notice to assemble in a convenient place all the relevant documents, citing A...

9. [2009] NZEmpC AC 19/09 Gilbert v The Attorney-General in respect of the CE of Department of Corrections [pdf, 59 KB]

   ...this situation against the defendant and in these circumstances I decline to order interest to be paid to Mr Gilbert on the amount of the overpayment of ACC levies for the period until the recovery of this sum from the Commissioner. [46] In response to the surprising assessment by the defendant’s actuary Mr Higgins of its effect, I am not prepared to rule on the matter of reimbursement of the invalid’s benefit paid to Mr Gilbert until he received the Court’s compensatory aw...

10. CAC 10036 v Hume [2011] NZREADT 37 [pdf, 142 KB]

    ...stress”. In any event Mr Hume arrived at the hearing around noon and the hearing commenced. [11] The CAC did not call Rosalind Larsen and Terence Mortensen by consent. Charge No. 1 - Was there a written appraisal of the complainant’s property? Response to Charge: [12] Ms Foster’s evidence was that she had not received any appraisal of the value of her property. The Real Estate Agents Act (Professional Conduct and Client Care) Rules 2009 require an appraisal of the land t...