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September 2019

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Permanent Place of Abode Revisited?

The Australian Full Federal Court recently considered the meaning of the phrase "permanent place of abode" for the purposes of determining an individual’s residency.  The decision focused on the persons ties to a particular country rather than a specific dwelling.  This can be contrasted with the New Zealand Court of Appeal’s decision in Diamond which focuses on a specific place of residence or dwelling and despite the fact New Zealand’s legislation is based on Australia’s.

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Trust Law Changes

There have been several recent changes to New Zealand’s trust regime and in particular the definition of “settlor”.

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GST on Low-Value Goods Imported from 1 December 2019

IRD have released a special report on the new GST rules for non-resident suppliers and low value imported goods which come into effect on 1 December of this year. 

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We can assist with valuation of businesses and shares to support shareholder transactions, merger and acquisition activities and relationship property matters.

Please contact Bruce Watt ( or phone on 09 309 6505)