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Setting aside transactions: the good faith defence

  • Buddle Findlay
  • -
  • Australia, New Zealand, United Kingdom
  • -
  • December 13 2013

In Madsen-Ries v Rapid Construction Ltd 2013 NZCA 489, the Court of Appeal considered an appeal concerning a liquidator's attempt to have a

Consultation paper on insurance solvency standards

  • Russell McVeagh
  • -
  • New Zealand
  • -
  • February 13 2013

The Reserve Bank has published a consultation paper on insurance solvency standards: the quality of capital and regulatory treatment of financial

Bell Group appeal: issues for directors and creditors

  • Bell Gully
  • -
  • Australia, New Zealand
  • -
  • November 5 2012

In the latest episode in one of Australia's most complex and lengthy commercial disputes, the Western Australia Court of Appeal recently dismissed an appeal by a syndicate of banks (the Banks) from a decision in favour of the liquidators of the Bell Group (the Group

PPSA priority set by date of registration, not perfection

  • Chapman Tripp
  • -
  • New Zealand
  • -
  • October 4 2012

The Court of Appeal has reversed the High Court’s decision in Healy Holmberg Trading Partnership v Grant on a PPSA issue it describes as being of “practical significance”

Court confirms subordination agreement trumps PPSR registration

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • August 7 2012

In Gibbston Downs Wines Limited and RFD Finance No 2 Limited v Perpetual Trust Limited HC Christchurch CIV-2010-409-00176 28 May 2012, the High Court considered the effect of registration of a subordination agreement on the respective priority of two perfected security interests registered on the Personal Properties Securities Register (PPSR

Subordinated securities: who rules the roost the deal or the PPSR?

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • June 29 2012

Secured Party A conceded priority of its first ranking security interest to Secured Party B

High Court clarifies PPSA priority race rules

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

It’s now official

Obligation of receivers of mortgagees to return GST on proceeds of mortgagee sale

  • Buddle Findlay
  • -
  • New Zealand
  • -
  • June 6 2012

In Simpson v Commission of Inland Revenue (2012) 25 NZTC 20-119 (CA) the Court of Appeal held that receivers of a mortgagee which is not registered for GST must still account to Inland Revenue for GST on a mortgagee sale

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

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