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Recent GST cases address commissioner's priority to GST in insolvency and criteria for deregistration

  • Russell McVeagh
  • -
  • New Zealand
  • -
  • May 31 2012

Those statements from the Supreme Court and Court of Appeal should be refreshing reading for tax advisors

Order in the land of indefeasible mortgages has been restored

  • Bell Gully
  • -
  • New Zealand
  • -
  • April 26 2012

In a decision released in September 2011, the High Court ruled that a mortgagee cannot exercise its power of sale under the mortgage if the Family Court has subsequently made an interim occupation order under the Property (Relationships) Act

Obligations as consideration

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • March 30 2012

In Wilson v APG Holdings Ltd (In Liquidation), Mrs Rita Wilson (Mrs W) received amounts totalling approximately $1m from APG Holdings Limited (in liquidation) (APG) of which her husband, Mr Terry Wilson (Mr W), was a director

High Court clarifies PPSA priority race rules

  • Chapman Tripp
  • -
  • New Zealand
  • -
  • June 11 2012

It’s now official

Power to appoint receiver - the terms of your contract are important

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • April 15 2011

In Taylor & Ors v Bank of New Zealand (HC, 14122010, Panckhurst J, Christchurch, CIV 2008-409-964), the High Court held that a bank's appointment of a receiver without any prior written notice to the debtor was in accordance with the terms of the security agreement and was therefore valid

The bankrupt forgives, but will the official assignee forget?

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • March 30 2012

Official Assignee v Mayers and Ors concerns the common practice of forgiveness of debt owed by a family trust and the consequences of such a gifting programme in the event of the bankruptcy of the lender

Commission releases information on finance company investigations

  • Bell Gully
  • -
  • New Zealand
  • -
  • December 10 2010

Between 2006 and 2010, 50 New Zealand finance companies either went into liquidation or receivership, or froze payments

Calculating mortgagee's priority amounts under deed of priority

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • October 4 2011

In our October 2010 insolvency legal update, we reviewed the case of South Canterbury Finance Ltd v Nielsen, where the Court found in favour of second mortgagee, SCF, on the interpretation of a deed of priority

Doing business in New Zealand

  • Simpson Grierson
  • -
  • New Zealand
  • -
  • June 1 2012

This guide introduces you to New Zealand's business and trading environment, with particular focus on legal and regulatory matters

Bank owes no duty of care to creditor of customer

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • July 1 2011

In ASB Bank Limited v Hall, the High Court confirmed that a bank does not owe a duty of care to a creditor, director or shareholder of a customer of the bank