News & Events

The Bright-line Test In 2015, the government introduced the “bright-line test”, a method which attempts to tighten the property investment rules. Under the bright-line test states (subject to exemptions) any gain from disposing of residential land within two years of acquiring may be taxable. The test only applies to residential...

Small Passenger Services Review In April 2016, Uber (the private passenger service operating via a social media smartphone application) came under fire from the New Zealand Government, amidst fears that Uber was changing its rules by dropping its requirements to have a passenger endorsement for their licensed drivers or a certificate of...