Insights

UK Privy Council confirms protectors hold independent discretion

Tue, 07 Apr 2026 00:00:00 GMT

New Zealand: On 19 March 2026, the Judicial Committee of the Privy Council delivered its judgment in A and others v C and others [2026] UKPC 11 (also known as Re the X Trusts), an appeal from Bermuda, confirming the wider role of a trust protector in the exercise of consent powers. In this article we look at the issue, the decision, implications and our view.

Ground Control: New Rules for Ground-based Space Infrastructure

Thu, 02 Apr 2026 00:00:00 GMT

New Zealand: The New Zealand Space Agency has recently released updated guidance in relation to the Outer Space and High-altitude Activities Act 2017 indicating regulations for ground-based space infrastructure are likely to come into force in April 2026. This guidance is a development following the passage of the Outer Space and High-altitude Activities Amendment Bill in July 2025 which we have previously discussed. We outline in this article the key changes GBSI operators can expect and the steps they should be taking.

Employment Echo - April Edition

Wed, 01 Apr 2026 00:00:00 GMT

New Zealand: In this edition of the Echo, we explore the application of the new remedies provisions brought in by the Employment Relations Act 2026. We also discuss some recent employment law decisions which contain important principles for employers to remember and, lastly, we touch on the recent KiwiSaver and minimum wage changes.

FMA’s report on access to advice – unlocking the power of FSLAA?

Wed, 01 Apr 2026 00:00:00 GMT

New Zealand: The Financial Markets Authority released the findings of its review into the accessibility of advice on 25 March. In this Financial Law Insight we unpack some of the highlights from the Access Report, and test just how far the FSLAA flexibility can go. We also ring a warning bell for what is coming down the line.

Residency of New Zealand by investment

Tue, 24 Mar 2026 00:00:00 GMT

New Zealand: New Zealand continues to position itself as an attractive destination for global capital and talent, with immigration policy increasingly focused on attracting high-value investment and internationally connected individuals. The Active Investor Plus visa forms part of this strategy, providing a pathway for high-net-worth individuals to obtain residency in New Zealand through investment, while also creating long-term personal, business and investment connections in the country. This guide outlines the key features of the Active Investor Plus visa and summarises the New Zealand tax considerations relevant to investor migrants, including tax residency, transitional tax residence rules, trusts and the taxation of foreign investments.

The New Zealand FIF Rules: Patched, Not Fixed

Tue, 24 Mar 2026 00:00:00 GMT

New Zealand: The Finance and Expenditure Committee has reported back on the proposed Revenue Account Method, a targeted amendment to New Zealand’s Foreign Investment Fund rules. The Committee has largely endorsed the original policy design, signalling a cautious and incremental approach to reform, with limited changes to the broader regime.

How poor record keeping costs you money – an easy fix

Mon, 23 Mar 2026 00:00:00 GMT

New Zealand: We know that in the heat of a busy project, paperwork often takes a back seat to getting the job done. But that approach can cost you money in the long run. Taking even small steps toward more consistent record keeping can make a significant difference when disputes arise. This article sets out some practical considerations that may help strengthen your position if things go sideways.

Government proposes extending adjudication beyond the construction industry

Fri, 20 Mar 2026 00:00:00 GMT

New Zealand: The construction industry is familiar with statutory adjudication of disputes under the Construction Contracts Act 2002 (CCA) since it came into force in 2003. The Ministry of Justice is now proposing to extend this quick, enforceable, but not final dispute resolution process to general commercial business-to-business disputes under a new Adjudication Act.

Commerce Commission commences enforcement action for breaches of the Fair Trading Act 1986’s prohibition on unconscionable conduct

Wed, 18 Mar 2026 00:00:00 GMT

New Zealand: The Commerce Commission commences enforcement action for breaches of the Fair Trading Act 1986’s prohibition on unconscionable conduct. For the first time since the prohibition’s introduction in 2022, the Commerce Commission has filed proceedings against two local retailers for engaging in conduct that is unconscionable. We discuss the Commerce Commission’s prosecution of Tech Vault Enterprises Ltd t/a HouseSmile and Brand Developers Limited t/a TV Shop, as well as what these developments tell us to expect when it comes to future enforcement action.

Patent Searching: A guide to key search types and their strategic uses

Tue, 10 Mar 2026 00:00:00 GMT

New Zealand: This guide is designed for innovators, product developers, and business leaders seeking clarity on how patent searches inform strategic decisions. When it comes to questions related to patent opportunities and risks, an effective tool for gathering relevant information is patent searching. In this guide, we explain the five key types of patent searches and their uses, the impact of budget on search quality, and the importance of your input during the searching process.