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# Parry Field Lawyers
To the heart of what matters
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## Posts
- [Memorandum of Wishes: What are they are why are they important?](https://www.parryfield.com/memorandum-of-wishes/) - A Memorandum of Wishes, sometimes called a Letter of Wishes or Memorandum of Guidance, is an important document for anyone who has established a trust. It allows the person who created the trust, known as the settlor, to record their wishes for how they would like the trust to be managed. This guidance can be
- [When Purposes Become Outdated: Can Charitable Purposes be Changed?](https://www.parryfield.com/can-charitable-purposes-be-changed/) - Society changes. Language evolves. Gold rush towns become ghost towns. What made sense in 1950 may be impossible, impractical, or simply no longer appropriate today. If a charity's purposes have become outdated and there is no power in the trust deed to amend them, trustees can apply to the High Court under Section 32 of the
- [Understanding Charitable Purposes: Preventing Scope Creep and Purpose Drift](https://www.parryfield.com/charitable-purposes-preventing-drift/) - Charitable purpose is more than a line in a trust document. It is the beating heart of an organisation, its North Star, and the aim which it must legally pursue. What is a Charitable Purpose? New Zealand's Charities Act defines what purposes are charitable, drawn from centuries of case law dating all the way back
- [Refinancing Your Home Loan: Key Considerations](https://www.parryfield.com/refinancing-your-home-loan-key-considerations/) - Refinancing a mortgage can offer opportunities to secure better interest rates, change loan terms, consolidate debt, or support a new property ownership structure. However, when refinancing you must also take into consideration break fees, cash contribution clawbacks, and other legal requirements. This article explains how refinancing works, when it may be worthwhile, what to be
- [Privacy is Everyone’s Business: How to Keep Your Organisation Safe ](https://www.parryfield.com/privacy-is-everyones-business-how-to-keep-your-organisation-safe/) - Privacy for organisations is important and should be taken seriously. In this article we show you how. We all value our personal information. No one wants their personal details accessed or used inappropriately. It can lead to spam or more worryingly, identity theft or fraud. It can also exact an emotional toll. The Privacy Act
- [What is FATCA and CRS and how does it affect you?](https://www.parryfield.com/fatca-crs-affect/) - International Tax Legislation Under FATCA (Foreign Account Tax Compliance Act), adopted by New Zealand in 2014, the United States aims to detect and prevent tax evasion by US citizens and tax residents on their worldwide income from financial assets owned by an offshore entity, which they control e.g. a family trust or company settled/incorporated in
- [Case Study: Home Foundation – Te Pākau Maru](https://www.parryfield.com/case-study-home-foundation-te-pakau-maru/) - Te Pākau Maru is a $38 million mixed-tenure development in New Brighton, Ōtautahi Christchurch, completed in 2025. Featuring 63 terraced homes, comprised of one to four-bedroom homes, it prioritises affordable rentals, progressive home ownership, and sustainability. Te Pākau Maru, which means “the sheltering wing,” was inspired by Psalm 63:7: “Because you are my helper, I
- [Case Study: Home Foundation – King Street, Kerikeri](https://www.parryfield.com/case-study-home-foundation-king-street-kerikeri/) - In 2025, Home Capital Partners, through a limited partnership structure, acquired a newly completed sixhome development in central Kerikeri. Through a longterm lease with Ngāti Rēhia as the CHP, a subsidy through HUD, and funding through the Community Housing Funding Agency, the acquisition provided immediate housing to six households in the Northland region. A 30%
- [Case Study: Oxford Terrace Housing Community](https://www.parryfield.com/case-study-oxford-terrace-housing-community/) - After the 2010-2011 Canterbury earthquakes destroyed its historic central Christchurch building, Oxford Terrace Baptist Church chose not simply to rebuild a place of worship, but to reimagine its land as an integrated hub for housing, work, worship, and community connection. The completed development brings together church facilities, office spaces, shared community spaces, and 14 apartments
- [Selling Your Home and Retirement Village Living](https://www.parryfield.com/selling-your-home-and-retirement-village-living/) - Selling your home is a big step, especially if it has been your family home for many years. For many people later in life, it is more than moving house – it is about moving forward into a new stage, whether that is downsizing, being closer to loved ones, or making day-to-day living easier. If
- [Breaches of Privacy and the Privacy Act 2020: What are your obligations](https://www.parryfield.com/breaches-of-privacy-and-the-new-privacy-act-2020-what-are-your-obligations/) - What are your obligations under the Privacy Act 2020? In this article, we discuss assessing and reporting a privacy breach, and the requirement to report serious breaches to the Privacy Commissioner and the affected individuals. What is a privacy breach? A privacy breach is defined as: 1. unauthorised or accidental access to, or disclosure, alteration,
- [Rest Home Care Subsidy – 2026 Annual Increase](https://www.parryfield.com/rest-home-care-subsidy-2026-annual-increase/) - Each year, on 1 July, there is a review of the level of assets that a person or couple can have in their personal name(s) and still qualify for a government Rest Home Care Subsidy (also known as Residential Care). As at 1 July 2026, the new amounts for this year are: Threshold A –
- [What gets you up in the morning? Why purpose is so important for charities in New Zealand](https://www.parryfield.com/why-purpose-is-so-important-for-charities-in-new-zealand/) - Adopting and adhering to recognised charitable purposes is an essential requirement for organisations in New Zealand to become registered charities. Beyond compliance, however, charitable purposes can also be understood as Kaupapa. They guide the organisation’s decisions, shape its priorities, and provide a clear foundation for how it operates. Having worked with hundreds of charitable organisations,
- [Buying Ex-Red Zoned Land in Christchurch](https://www.parryfield.com/buying-ex-red-zoned-land-in-christchurch/) - Following the 2010/2011 Canterbury earthquakes, certain areas of Christchurch were designated ‘red zoned’. These zones were identified based on significant land damage, risk to life, or the impracticality of rebuilding. Recently, certain ex-red zoned land has started to come onto the market and be sold by the Christchurch City Council. While ex-red zoned land is
- [Should I buy a property through a mortgagee sale?](https://www.parryfield.com/should-i-buy-a-property-through-a-mortgagee-sale/) - Properties sold by way of mortgagee sale often sell for less than similar properties on the open market. This can make a mortgagee sale attractive to purchasers, particularly those looking for a “bargain” or investment opportunity. However, mortgagee sales also come with additional risks for purchasers. This article outlines some of the key issues and
- [Buying Property – An Overview of the Process](https://www.parryfield.com/buying-property-overview-of-the-process/)
- [Charities in New Zealand](https://www.parryfield.com/charities-in-new-zealand/) - Charities can be a powerful vehicle for bringing change. We have been fortunate to have helped and worked with many clients in this space and can testify to the positive impact they can produce. Given our experience with charities we have produced a handbook on Charities in New Zealand. You can download it here. The
- [Fundholding : Making Doing Good Easier](https://www.parryfield.com/fundholding-making-doing-good-easier/) - We are pleased to announce the release of our paper on Fundholding. Fundholding is a flexible solution that can apply to many groups seeking to carry out charitable purposes, but are held back by common barriers, such as administration or a lack of funding streams. The paper focuses on: Discussing the basic elements of a
- [Privacy Law Change: Notifying who you indirectly collect information from](https://www.parryfield.com/privacy-law-change/) - A Privacy Law change which affects all organisations in New Zealand has was implemented in May 2026. In this article we outline what it means and why it matters. The change – indirect information The change boils down to “IPP3A”, which is an acronym that refers to an addition to the third privacy principle (collection
- [Changes to Donation Tax Credits in Budget 2026: What does it mean for Charities?](https://www.parryfield.com/changes-to-donation-tax-credits-in-budget-2026/) - Donation tax credits allow for a percentage of charitable donations to be claimed back as a reduction in income tax or as a refund. For a person who donates to charity, this means that they can receive one third back if they claim it at the end of the financial year. For example, if you
- [Charities Added to Active Investor Plus (AIP) Visa Investment Options](https://www.parryfield.com/charities-added-to-active-investor-plus-investment-options/) - From 1 June 2026, migrant investors applying under New Zealand’s Active Investor Plus (AIP) Visa will have broader options to support philanthropic causes. The Government has updated the immigration instructions to allow: Growth Category applicants to invest up to 20 percent of their total investment in philanthropy. For a minimum NZD $5 million investment, this
- [Can Donating to Charity Help You Get a New Zealand Visa?](https://www.parryfield.com/can-donating-to-charity-help-you-get-a-new-zealand-visa/) - For many people, the idea of philanthropy and immigration feel like separate worlds. But under New Zealand's Active Investor Plus Visa, they can go hand in hand. If you are looking to relocate to New Zealand and want your investment to do some good along the way, this visa pathway is worth understanding. Note: as
- [Is Your Trust Being Properly Managed?](https://www.parryfield.com/is-your-trust-being-properly-managed/) - It has now been more than five years since the Trusts Act 2019 came into force. During the early stages, much of the focus was on understanding the new rules and helping trustees adjust to their responsibilities. The emphasis has now moved to ensuring trusts are being administered well in practice. Trustees should not treat
- [Guide to the New Zealand Market for Japanese Companies – Company Establishment, Business/Share Purchase and Visa Options](https://www.parryfield.com/guide-to-nz-market/) - In recent years, we have seen an increasing number of enquiries from Japanese companies regarding expansion into New Zealand (NZ). While overseas expansion was previously more common among large corporations, enquiries are now increasingly coming from owner-operated businesses, small and medium-sized enterprises (SMEs), and start-ups. There are various ways Japanese companies enter the NZ market.
- [日本企業のためのニュージーランド進出ガイド － 会社設立・ビジネス／株式購入・ビザ](https://www.parryfield.com/guide-to-nz-market-japanese/) - 近年、日本企業からニュージーランド進出に関するご相談が増えています。以前は大企業による進出が中心でしたが、最近ではオーナー企業や中小企業、スタートアップなどからの問い合わせも多くなっています。 進出方法として、日本本社の海外拠点として小規模な現地法人を立ち上げて、日本から代表者1名を派遣し市場調査や営業活動から始めるケースや、現地の飲食店や小売事業を買収し現地スタッフに運営を任せるケースなどもみられます。 本記事では、日本企業がNZへ進出する際によく検討される「会社設立」「ビジネス購入・M&A」「ビザ」について、実務上のポイントを交えながら解説します。 ニュージーランド進出の方法 日本企業がNZへ進出する方法はいくつかありますが、実務上は大きく分けて、「新たに会社を設立する方法」と、「既存のNZビジネスを取得する方法」に分かれます。 新規設立の場合は、NZ国内に新たな会社を作り、そこを拠点として営業活動を行います。一方で、既存のビジネスを購入する場合には、すでに運営されている店舗や事業を引き継ぐ形になります。どちらが適しているかは、業種や予算、進出スピード、ビザ戦略などによって大きく異なります。 現地法人と支店の違い NZへ新規進出する場合、まず検討されるのが「現地法人（Subsidiary）」にするか、「支店（Branch）」にするかという点です。 現地法人の場合、NZに独立した法人を設立します。一般的には “Limited Liability Company” という形態が利用され、日本法人とは別の法人として扱われます。NZ国内では最も一般的な形態であり、銀行口座開設や取引先との契約においても比較的スムーズに進むことが多い印象があります。また、将来的に現地スタッフを雇用したり、事業を拡大したりすることを考えると、現地法人の方が運営しやすいケースも多く見られます。 一方で、支店は日本法人の延長としてNZで活動する形になります。NZ法人を別途設立するわけではなく、日本法人が “Overseas Company” としてNZ国内で登録されます。支店形態は、日本本社主導で管理しやすいというメリットがありますが、契約上や法的責任の面では、日本本社側に影響が及ぶ可能性があります。また、銀行や取引先によっては、支店より現地法人を好むケースもあります。 現地法人と支店のどちらが適切かは、単純な会社設立の問題ではなく、日本本社側の税務・会計・グループ戦略とも密接に関係します。実際には、日本側税理士やNZ会計士を含めて検討されるケースが一般的です。 会社設立の流れ NZで会社を設立する場合、NZ会社登記局（New Zealand Companies Office）のウェブサイトからオンラインにて申請します。 最初に会社名を決めることになりますが、すでに類似した名称の会社がないかどうかを確認し、社名を予約するための申請を行います。その後、正式な会社設立の手続きを行い、取締役（Director）や株主（Shareholder）などの情報を登録します。なお、ここで重要なのがDirectorの居住要件です。NZ会社では、少なくとも1名のDirectorがNZに居住しているか、またはオーストラリアに居住し、かつオーストラリア会社のDirectorである必要があります。 最低資本金についての制限はありません。定款がなくても設立できますが、定款がない場合は、会社法のデフォルトルールに従うことになります。また、現地企業とのジョイントベンチャー（Joint Venture）を行う場合など、株主が複数いるケースでは、株主間契約（Shareholder Agreement）が重要になることもあります。 日本と比較すると設立手続自体は比較的シンプルですが、近年はAML（マネーロンダリング対策）の強化により、銀行口座開設など時間を要することがあり、特に銀行口座開設時には、Director本人が現地銀行へ直接出向くよう求められるケースも多くみられます。 また、会社設立時には税金番号（IRD Number）の取得も行う必要があります。なお、NZではGST（消費税）が15%あり、年間でNZD 60,000以上の売上が見込まれる場合にはGST登録も併せて必要になります。 ビジネス購入という選択肢 NZ進出というと、「会社を作って一から始める」というイメージを持たれる方も多いのですが、実際には既存ビジネスを購入するケースが多く見られます。特に飲食店、カフェ、小売、清掃業などでは、すでに営業中のビジネス権を買収する形が一般的です。ここで重要なのは、「ビジネスを買う」ことと、「会社を買う」ことは必ずしも同じではないという点です。 NZでは、Business Purchaseと呼ばれる形態がよく利用されます。これは、店舗設備や在庫、顧客、営業権などの「事業資産」を取得するものであり、会社そのものを取得するわけではありません。 そのため、売主会社の過去の債務や税務問題などを引き継ぐリスクをある程度限定できるというメリットがあります。一方で、既存のリース契約、フランチャイズ契約や重要な取引契約などについては、別途、大家（Landlord）、フランチャイズオーナー（Franchisor）、取引先から承諾や契約引継ぎが必要になる場合があります。 M&A（Share Purchase） これに対し、M&A、特にShare Purchaseでは、会社の株式そのものを取得します。この場合、契約関係や顧客、雇用関係などを比較的スムーズに引き継げるというメリットがあります。複数店舗を持つ事業などでは、Share Purchaseが選択されることが多いようです。 ただし、会社そのものを取得する以上、過去の税務問題や労務問題、簿外債務、過去事案の訴訟リスクなども含めて承継してしまう可能性があります。そのため、Share PurchaseではDue Diligence（DD）が非常に重要になります。また、株主が複数いる場合は、株主間契約（Shareholder Agreement）の作成が重要になるケースもあります。 Business PurchaseとShare Purchaseの大きな違いの一つとして、NZ事業をどのような形で保有・運営するかという点があります。Business Purchaseの場合、通常は買主側でNZ法人や支店を設立した上で、その法人を通じて事業資産を取得・運営することになります。一方で、Share Purchaseの場合は、買収対象会社そのものをNZ拠点として利用し、そのまま事業を継続することが可能です。 実務上、日本企業がNZ進出する際には、比較的小規模な案件ではBusiness Purchase、大規模または複雑な案件ではShare Purchaseが利用される傾向があります。 NZ進出とビザ NZ進出では、「どのような形で事業を始めるか」と同時に、「誰をNZへ派遣するか」も重要なテーマになります。
- [Charter Schools and Impact Investing](https://www.parryfield.com/charter-schools-and-impact-investing/) - Charter Schools offer an alternative way for education to be provided to the next generation. A key hurdle can be raising the funds needed to start such a school. Impact Investing could offer a solution to this. This approach involves individuals investing for impact – in other words, instead of donating or giving money to the
- [Overseas Charities and New Zealand Donations Tax Law](https://www.parryfield.com/overseas-charities-and-new-zealand-donations-tax-law/) - International Charities and New Zealand Tax Law Are you an international charity that has recently applied for listing on Schedule 32 of the Income Tax Act 2007? Or do you have a client in this position? If so, we would like to hear from you. What is Schedule 32 Status? Very briefly, Schedule 32 status
- [Changing the Name of a Schedule 32 Entity: What You Need to Know](https://www.parryfield.com/changing-the-name-of-a-schedule-32-entity/) - If your organisation is listed on Schedule 32 of the Income Tax Act 2007 and you are thinking about a name change, the good news is that the process is more straightforward than many people assume. Here is a practical overview of what is involved. What is a Schedule 32 entity? Schedule 32 status gives
- [The meaning and guidance behind "wholly or mainly" from IRD](https://www.parryfield.com/the-meaning-and-guidance-behind-wholly-or-mainly-from-ird/) - Some charities provide benefit partly for New Zealand purposes and partly for overseas purposes. It is also possible for funds to be applied in New Zealand for overseas purposes or applied overseas for New Zealand purposes. If a charity applies too high a percentage of its funds for overseas purposes, then it may not qualify
- [Setting up a Charity in New Zealand](https://www.parryfield.com/setting-up-a-charity-in-new-zealand/) - We have helped many overseas charities set up in New Zealand. Why is it an attractive place to set up? This is a very generous country with a population that is open to supporting others. Also, the regulatory environment makes it easy to start a charity. In this article we want to outline some of
- [Overseas Charities in New Zealand: Schedule 32 tax exemption](https://www.parryfield.com/schedule-32-tax-exemption-overseas-charities-new-zealand/) - Introduction New Zealanders are a generous people. Charities and social enterprises which are based overseas and doing good work in other parts of the world are increasingly looking to grow their support bases here. This article looks at how you can do that and what the options are for an overseas charity which is looking
- [So, your Incorporated Society missed the re-registration deadline? What options do you have now?](https://www.parryfield.com/incorporated-society-missed-the-re-registration-deadline/) - The deadline for incorporated societies to re-register under the Incorporated Societies Act 2022 was 5 April 2026. If your society has not re-registered, the consequences of missing the deadline are serious. This article outlines what happens for those societies that failed to re-register, and what options are available if that occurred. The consequences of failing
- [Six-Point Skilled Migrant Category: Avoid These Common Pitfalls](https://www.parryfield.com/skilled-migrant-category-common-pitfalls/) - Since the launch of the new Six-Point Skilled Migrant Category (SMC) residence scheme in October 2023, many applicants have needed to accumulate between one and three years of skilled work experience in New Zealand to qualify for residence. We have received numerous enquiries from applicants who believe they meet the income threshold, possess sufficient skilled
- [ニュージーランド永住権（技能移民カテゴリー 6ポイント制）：よくある落とし穴と注意点](https://www.parryfield.com/skilled-migrant-category-common-pitfalls-japanese/) - 技能移民カテゴリーの 6ポイント制とは 2023年10月に6ポイント制の技能移民カテゴリー（Skilled Migrant Category: SMC）が始まって以降、現在のニュージーランド永住権は、「6ポイント制」に基づいて審査されます。SMCでは、主に以下の2つを組み合わせて、合計6ポイントを満たす必要があります。 以下のいずれかによるポイント（3〜6ポイント） ニュージーランドの登録資格（occupational registration）：3〜6ポイント 学歴（Bachelor、Master、PhD等）：3〜6ポイント 高収入（中央賃金の1.5倍から3倍以上）：3〜6ポイント ニュージーランド国内での skilled work experience（1〜3ポイント） 1年：1ポイント 2年：2ポイント 3年：3ポイント 例えば、学士号・大卒資格（Bachelor degree）で3ポイント取得＋NZ国内で3年間の skilled work experience を積むことで、合計6ポイントを満たすことができます。また、修士号（Master degree/MBA等）で5ポイント＋NZ国内で1年間の skilled work experience や、特定の registration により単独で6ポイントを満たすケースもあります。 ただし、ポイントを満たしていても、それだけで永住権が認められるわけではありません。別途、ニュージーランド移民局（Immigration New Zealand: INZ）は以下の要件についても詳細に審査します。 技能職としての職務経験（skilled work experience） 収入/賃金 job description と ANZSCO の整合性 登録資格または免許（registration / licence） 英語要件 健康・character 要件 本記事では、特に skilled work experience を利用するケースを中心に、SMC申請でよく問題となるポイントを解説します。
- [Independence on Charity Boards](https://www.parryfield.com/independence-on-charity-boards/) - Independence on a charity board is essential for building trust and promoting transparency. It supports good decision-making by providing objective oversight and managing potential conflicts of interest, giving stakeholders confidence that the charity’s choices are genuinely in its best interests. A common question is: how many independent board members are needed when a company becomes
- [ニュージーランドにおける強制退去制度：2025年改正法および2026年改正法案による変更点](https://www.parryfield.com/deportation-framework-in-new-zealand-japanese/) - 強制退去は、ニュージーランド移民法上、最も重大な行政処分の一つです。一時ビザ保持者、永住権保持者のいずれにも影響を及ぼし得るものであり、本人のみならず、家族や仕事にも大きな影響を与える可能性があります。 近年、強制退去を巡る法制度は重要な変更を受けており、さらに追加の法改正も提案されています。特に、Immigration (Fiscal Sustainability and System Integrity) Amendment Act 2025およびImmigration (Enhanced Risk Management) Amendment Billは、より厳格な執行と裁量的救済への依存縮小という明確な政策転換を示しています。 当事務所の移民チームでは、移民の方々を支援するため、各種情報、ガイド、動画等を提供しています。その一環として、移民に影響を及ぼす可能性のある法改正や制度変更についても随時情報発信を行っています。近年特に注目されているテーマの一つが「強制退去（Deportation）」です。 本稿では、Immigration Act 2009に基づく現行の強制退去制度を概説するとともに、今後の実務に大きな影響を与える主要な変更点について解説します。 2026年5月時点: Immigration Act 2009 – 現行の強制退去制度 ニュージーランドにおける強制退去制度はImmigration Act 2009に基づいており、保持しているビザの種類によって適用されるルールが大きく異なります。 永住権（Residence class visa）保持者については、主に同法Section 161に基づき、強制退去の可否が判断されます。重要な判断要素は、犯罪の重大性と、永住権取得からの経過期間です。一般的に、永住権取得からの期間が短いほど、より低い基準で強制退去の対象となります。 例えば、永住権取得から2年以内に犯罪を犯した場合、その犯罪について3か月以上の禁固刑が科され得るものであれば、強制退去の対象となる可能性があります。ここで重要なのは、実際に科された刑罰ではなく、その犯罪について法律上定められている最大刑が基準となる点です。そのため、最終的に裁判所が罰金刑のみを科した場合であっても、その犯罪について3か月以上の禁固刑が法律上予定されている場合には、強制退去の対象となる可能性があります。 比較的身近な例としては、Land Transport Act 1998に基づく飲酒運転や、過失運転による傷害などがあります。これらの違反であっても、有罪判決を受けた場合には、強制退去の対象となる可能性があります。 これに対し、ワークビザや学生ビザなどの一時ビザ保持者（Temporary entry class visa）については、Immigration Act 2009 Section 157に基づき、移民大臣が「十分な理由（sufficient reason）」があると判断した場合、強制退去の対象となります。この権限は非常に広範であり、犯罪の重大性による制限はありません。「sufficient reason」には、ビザ条件違反、犯罪行為、ビザ申請時に虚偽または誤解を招く情報の提供などが含まれます。特に重要なのは、一時ビザの場合、犯罪の重さについて最低基準が設けられていないため、比較的軽微な違反であっても強制退去の対象となり得る点です。 ニュージーランド移民局（Immigration New Zealand: INZ）が、その人物が強制退去の対象となる可能性があると判断した場合に発行する通知書を、Deportation Liability Notice（DLN）といいます。DLNが発行された場合、利用可能な手続は、保持しているビザの種類によって異なります。 永住権保持者については、DLN送達日から28日以内に、Immigration and
- [Deportation Framework in New Zealand: Key Changes Under the 2025 Amendment Act and 2026 Bill](https://www.parryfield.com/deportation-framework-in-new-zealand/) - Deportation is one of the most serious consequences under New Zealand immigration law. It can affect both temporary visa holders and residence class visa holders, often with significant personal and professional implications. In recent years, the legal framework governing deportation has undergone important changes, with further reforms currently proposed. In particular, the Immigration (Fiscal Sustainability
- [Immigrants to New Zealand: Opportunities and Challenges of Moving Here](https://www.parryfield.com/immigrants-to-new-zealand-opportunities-and-challenges-of-moving-here/) - This post was written by Steven Moe, Partner at Parry Field Lawyers I am an immigrant to New Zealand. In this article I want to share some personal reflections on what it was like to move here and both the opportunities and challenges to be aware of. This is relevant because in a world filled
- [Holidays Act Reform: What are the proposed changes?](https://www.parryfield.com/holidays-act-reform-what-are-the-proposed-changes/) - The Government has announced that they will be reforming the Holidays Act 2003 (“Holidays Act”). The Holidays Act can be difficult to navigate and has long since caused issues in calculating leave entitlements and payments. The Employment Leave Bill (“Bill”) aims to consolidate and simplify leave entitlements and payments, enhancing certainty and clarity for employers
- [Understanding Misleading or Deceptive Conduct under the Fair Trading Act](https://www.parryfield.com/understanding-misleading-or-deceptive-conduct/) - Section 9 of the Fair Trading Act 1986 prohibits a person from engaging in misleading or deceptive conduct (or conduct that is likely to mislead or deceive). However, there is often confusion around what misleading and deceptive conduct actually means. In this article we break this down and explain clearly why understanding this matters. What
- [Active Investors: Opportunities for New Zealand Startups, Funds and Venture Capitalists](https://www.parryfield.com/active-investors-opportunities-for-new-zealand-startups-funds-and-venture-capitalists/) - In a world filled with turmoil and uncertainty, we are seeing a lot of interest in New Zealand’s revamped Active Investor Plus visa (known as AIP and sometimes as the ‘Golden Visa’). For more information on the AIP visa, view our Information Hub here. Recent data shows billions of dollars is coming in as offshore
- [What the New OIO Directive Means for Overseas Investors](https://www.parryfield.com/oio-directive-and-overseas-investors/) - Throughout 2025, the Overseas Investment Act 2005 underwent various amendments to promote global investment and create a more productive economy under the Overseas Investment (National Test and Other Matters) Amendment Act 2025. This article adds to our earlier articles, which outlined the Overseas Investment Act 2005 and how it relates to transactions involving overseas persons
- [More ways to Invest: Active Investor Plus Visa Changes](https://www.parryfield.com/more-ways-to-invest-active-investor-plus-visa-changes/) - The New Zealand Government is modernising its visa settings to encourage foreign investment and stimulate economic growth. From 1 April 2025, changes to the Active Investor Plus (AIP) visa will make it simpler and more attractive for high-value investors to choose New Zealand as a destination for their capital, skills, and business ventures. “Foreign investment
- [New Rules, New Opportunities- A Guide to the 2025 Active Investor Plus Visa](https://www.parryfield.com/new-rules-new-opportunities-a-guide-to-the-2025-active-investor-plus-visa/) - In early March 2025, Immigration New Zealand (INZ) released new policies for the Active Investor Plus (AIP) visa. As we discussed in our previous article More ways to Invest: Active Investor Plus Visa Changes, two simplified categories—Growth and Balanced—will replace the existing framework from 1 April 2025. Key Changes to AIP Visa The key changes
- [Active Investor Plus Visa Attracts $3.39 Billion in Investments to New Zealand](https://www.parryfield.com/active-investor-plus-visa-attracts-3-billion-in-investments-to-new-zealand/) - The revamped Active Investor Plus (AIP) visa is driving a surge in international investment into New Zealand. We summarised the key requirements of the AIP visa in a previous article, which can be viewed here. Our Immigration team is very active supporting migrant investors and provide free information, guides and videos here. As part of
- [Disputes in Incorporated Societies](https://www.parryfield.com/disputes-in-incorporated-societies/) - We are often called on to assist incorporated societies with disputes. This is why the Incorporated Societies Act 2022 requires all incorporated societies to have a dispute resolution procedure. While a procedure is a great starting point, on its own it is not a silver bullet. In this article we discuss why and offer practical
- [Can Officers of a Charity Ever be Personally Liable?](https://www.parryfield.com/can-officers-of-a-charity-ever-be-personally-liable/) - Increasingly, Trustees are asking whether they might become personably liable. This is an excellent question and one that all officers of charities should consider. We were recently asked whether Trustees can be held personally liable if a Trust becomes insolvent. The short answer is yes, in certain circumstances. However, there are some protections which can
- [Are your Charity’s records up to date?](https://www.parryfield.com/are-your-charitys-records-up-to-date/) - Recent changes to the Charities Act 2005 (amended by the Charities Amendment Act 2023) requires all registered charities to review their ‘governance procedures’ at least every three years. The first three-year cycle ends in October 2026 – so this is quickly approaching! This article explains why regular governance reviews matter, not only for legal compliance
- [Essential Governance Lessons for Charity and For Purpose Boards](https://www.parryfield.com/governance-lessons-for-charity-and-for-purpose-boards/) - Many of the same good governance principles apply across all sectors. However, being on a charity or for-purpose board means facing added challenges to those in the commercial sphere. By considering the unique dynamics of charity boards, this article aims to present essential lessons to improve governance in practice, based on helping many hundreds of
- [Shareholders' Rights and Powers](https://www.parryfield.com/shareholders-rights/) - Most businesses in New Zealand are small, closely held companies. Often, their directors and shareholders are the same and they also work for the business. This means the lines between acting as director, shareholder, or manager get very blurred. The Companies Act 1993 imposes a number of obligations on shareholders to ensure that directors/shareholders act
- [Charitable Trust, Company, or Incorporated Society? Why Choosing the Right Legal Structure is Key](https://www.parryfield.com/choosing-the-right-legal-structure/) - Starting a charity or for-purpose organisation is an exciting step, but choosing the right legal structure is key if you want to create impact in Aotearoa. The option you select will shape how your organisation operates. Each structure comes with its own advantages and limitations, so it is worth taking the time to understand what
- [Case study of Collaboration: Home and Parry Field Lawyers](https://www.parryfield.com/case-study-of-collaboration-home-and-parry-field-lawyers/) - Case study of Collaboration: Home and Parry Field Lawyers Business is about relationships. One that we’ve enjoyed growing is with Home. A building company with a difference, Home specialises in community and affordable housing developments where there is much more than just quality houses being constructed - but an additional focus on creating communities. Every
- [Does your Charity need a Common Seal?](https://www.parryfield.com/does-your-charity-need-a-common-seal/)
- [Six Principles for Strong Charity Governance](https://www.parryfield.com/six-principles-for-strong-charity-governance/) - In our dealings with many hundreds of charities, both to set them up and provide ongoing support, there are consistent themes and questions that arise. One of the sources of confusion relate to how boards can improve governance. There are core duties that must be applied in charity governance to ensure not just legal compliance,
- [ニュージーランド投資移住ガイド](https://www.parryfield.com/aip-visa-japanese/) - 日本人投資家のためのActive Investor Plus (AIP) Visa解説 ニュージーランドには、一定額以上の投資を行うことで取得できるActive Investor Plus Visa（投資家ビザ）という制度があります。この制度は、ニュージーランド経済への投資を行う海外投資家や富裕層に対し、Resident Visa（居住ビザ）を付与する制度です。そして、一定期間の投資を維持し、滞在要件などの条件を満たすことでPermanent Resident Visa（永住ビザ）を取得することができます。『ゴールデンビザ』とも呼ばれます。 ニュージーランド投資移住制度と動向 ニュージーランド政府は、海外からの投資を促進するために新しい投資家ビザ制度（Active Investor Plus Visa）を2025年4月より開始しました。この制度では、以前に比べ投資額の緩和、投資カテゴリの柔軟化、英語条件の撤廃、滞在期間の短縮化など、申請者にとってメリットのある改正となりました。 Active Investor Plus Visaには二つの投資家カテゴリーがあります。 項目 Growth Category （成長型投資） Balanced Category （バランス型投資） 最低投資額 NZD 5 million（約4.5億円） NZD 10 million（約9億円） 投資期間 3年 5年 NZ滞在要件 21日以上 105日以上 投資特性 NZの経済成長重視 投資対象の選択肢が広い 英語要件 なし なし 2026年3月11日時点の移民局（Immigration New Zealand）統計では、制度開始から609件の申請があり、そのうちの約83%はGrowth Categoryとなっています。投資額が比較的低いことと滞在要件が短いことが要因と考えられます。なお、申請者数の国籍別内訳をみると全体の約36％がアメリカから、中国および香港からが約31％を占めています。日本からは15件の申請が確認されています。 www.immigration.govt.nz/about-us/news-centre/investor-category/
- [Tomorrow’s Board Diversity: The Role of Creatives](https://www.parryfield.com/tomorrows-board-diversity-the-role-of-creatives/) - Our Partner Steven Moe has collaborated with Arts and Not for Profit leader Anne Rodda to co-write the White Paper, “Tomorrow’s Board Diversity: The Role of Creatives” which can be downloaded here. This is part of our ongoing initiative to support thought leadership regarding Governance and the Arts, NFP and ‘For Purposes’ initiatives in Aotearoa New Zealand. Other examples
- [New Bill Signals Potential Change to Health and Safety Law](https://www.parryfield.com/new-bill-signals-potential-change-to-health-and-safety-law/) - The Health and Safety at Work Amendment Bill introduced on the Monday 9 February 2026 proposes significant amendments to health and safety law in Aotearoa. The proposed law would introduce changes to the Health and Safety at Work Act 2015, the WorkSafe New Zealand Act 2013, and the Health and Safety at Work (General Risk
- [Moving to a Retirement Village](https://www.parryfield.com/moving-to-a-retirement-village/) - Retirement and Lifestyle Villages continue to be a popular choice for older people who are looking to downsize and are attracted by the security and support found in a Village. At Parry Field Lawyers, we offer experienced legal advice on purchases in Retirement Villages across the range of villas, units, apartments and care suites. What
- [Reflections and summary of key issues identified in IRD consultation on Charities](https://www.parryfield.com/reflections-of-key-issues-in-ird-consultation-on-charities/) - IRD recently shared two sets of slides regarding their consultation with charities at the end of 2025. In this note, we summarise some of the key points they make on a variety of topics. We recommend reviewing the slides yourself (contact Partner, Steven Moe, if you’d like a copy) but this could provide a starting
- [Temporary Exemptions for Residents Associations under the Incorporated Societies Act 2022](https://www.parryfield.com/temporary-exemptions-for-residents-associations/) - New regulations have provided an interim fix for residents associations left in limbo by new requirements under the Incorporated Societies Act 2022. But as a temporary exemption, residents associations will still need to consider their future structure. Background A Residents Association is a type of incorporated society that exists for the benefit of the community
- [A place to call home – Residents Associations and Incorporated Societies](https://www.parryfield.com/a-place-to-call-home-residents-associations-and-incorporated-societies/) - In New Zealand, residents’ associations have been a common way of managing a common area of land around residents’ houses or units, or sometimes they are used as advocacy and community. In this article we focus on residents’ associations that own or manage property for the benefit of residents. Residents' associations are often established as
- [Residents Associations and Re-Registration (or not) Under the New Incorporated Societies Act 2022](https://www.parryfield.com/residents-associations-and-re-registration-or-not-under-the-new-incorporated-societies-act-2022/) - The Incorporated Societies Act 2022 has created new requirements that all incorporated societies must meet in order to reregister under the Act. We discuss the most relevant requirements that may prevent your Residents Association from reregistering.
- [Cross Leases – what are they?](https://www.parryfield.com/cross-leases/) - When looking to purchase a house, you may note that some properties are marketed as “cross leases”. This article seeks to clarify what cross leases are, and what you need to look out for should you purchase one. Cross leases were originally created as a convenient and cheaper alternative to a fee simple subdivision. As
- [Update to the Probate Threshold Amount](https://www.parryfield.com/probate-threshold-update/) - As of 24 September 2025, the amount under which an estate can be informally administered has increased. This means for certain financial assets under the value of $40,000, probate is no longer needed. Probate is an order from the High Court authorising the executors of an estate to administer the assets. For many years the
- [Disputes Under the Incorporated Societies Act 2022](https://www.parryfield.com/disputes-under-the-incorporated-societies-act-2022/) - With the introduction of the Incorporated Societies Act 2022, every incorporated society must have a fair, transparent, and accessible process for dealing with disputes and complaints. This change is intended to help disputes to be resolved efficiently, while ensuring all parties are heard and treated fairly. The below is a general guide on navigating a
- [Is Your 'Joint' Home Really a Joint Family Home?](https://www.parryfield.com/joint-family-home/) - Do you and your married spouse own and live in your home? Are either of you self-employed or involved in some occupation that involves personal exposure to financial risks(e.g. personal guarantees)? If you answer 'yes' to both these questions you should seriously consider registering your home under the Joint Family Homes Act 1964. It could prove
- [Which form of Building Contract should I use?](https://www.parryfield.com/form-building-contract-use/) - We have a lot of clients coming to us with a building project where the contractor or consultant proposes using a standard form contract. It can be confusing as to which one of these documents is best to use in different situations. This is because different industry bodies have developed their own forms of standard
- [Methamphetamine in Properties: What you need to know if you own a property](https://www.parryfield.com/methamphetamine-properties-need-know-property/) - The media has been reporting about the increased use of Methamphetamine. This article outlines how it could affect you! Methamphetamine is a powerful, highly addictive stimulant that affects the central nervous system. Commonly known as P, Meth, Chalk, Ice or Crystal, it takes the form of a white, odourless, bitter-tasting crystalline powder that easily dissolves
- [Relief Against Forfeiture](https://www.parryfield.com/relief-against-forfeiture/) - Under section 261 of the Property Law Act 2007 (“PLA”), where a party has received notice of refusal to renew a lease, they may apply to the Court for relief under section 264 of the PLA. Applications must be made within 3 months of the lessee receiving notice of the refusal to renew the lease.
- [Building Consents and Sale and Purchase Agreements](https://www.parryfield.com/building-consents-sale-purchase-agreements/) - When purchasing a property, it pays to investigate the history of the buildings on the land. If there are no records of building consents having been issued by the council, then at best the buildings may have been constructed without council approval and may not comply with the building code. At worst, they may be
- [Cancelling A Lease](https://www.parryfield.com/canceling-a-lease/) - New Zealand's Property Law Act 2007 (the Act) sets out rules for landlords wanting to cancel leases that their tenants have breached. The landlord must follow a specified process before they can cancel the lease. The process involves first giving notice and then taking possession of the property. Parry Field Lawyers provide legal advice on a range
- [Building Compliance and The Building Act](https://www.parryfield.com/building-compliance-and-the-building-act/) - New Zealand's Building Act 2004 (“Act”) impacts on vendors selling properties on which building work has been undertaken. Purchasers now often request evidence of compliance with the Act. Parry Field Lawyers provide legal advice on a range of property matters including buying and selling property. Building Code One of the fundamental principles of the
- [Charitable Trusts vs Incorporated Societies: Which is best?](https://www.parryfield.com/charitable-trusts-vs-incorporated-societies-which-is-best/) - Interested in pursuing a purpose or cause that benefits the community? The type of vehicle you use is critical in ensuring your efforts are effective and that any assets you hold are protected. Charitable Trusts and Incorporated Societies are two common vehicles used in New Zealand that often cause much confusion. We provide a short
- [Charitable Purposes: What are they?](https://www.parryfield.com/charitable-purposes-what-are-they/) - The definition of charitable purposes in New Zealand charity law derives from English common law. The foundations for the legal definition of charitable purposes and charity law owe their inception to the Preamble of the Statute of Charitable Uses Act 1601, commonly known as the Statute of Elizabeth. It is remarkable to think that a
- [How to set up a charitable trust](https://www.parryfield.com/set-charitable-trust-2/) - Introduction So you have a great idea that just might make a difference in the world, but are wondering about how to formalise a legal structure that would help you do that? A charitable trust is one of the most commonly used options in New Zealand. This article describes the steps to set up a
- [What Does the Lack of a Constitution Mean for Shareholders?](https://www.parryfield.com/lack-constitution-shareholders/) - When setting up a company, there are lots of new roles to get your head around. Whether you are a shareholder yourself, or a director in a company, it is important to understand what is expected from the role. Generally, the constitution of a company determines the rules for how the company is to run.
- [Registered Charitable Trusts - Trustee Duties and Liabilities](https://www.parryfield.com/registered-charitable-trusts-trustee-duties-and-liabilities/) - Trustee Duties The Trustees have certain duties and liabilities placed on them under the relevant Trust Deed, New Zealand Legislation and Common Law (decisions of the Courts in New Zealand and Overseas). These duties include: knowing the trust deed, the trust assets and liabilities; advancing charitable purposes; fiduciary duties of honesty and loyalty and acting
- ["CCCFA" obligations - lenders, make sure you comply!](https://www.parryfield.com/cccfa-obligations/) - The purpose of the Credit Contracts and Consumer Finance Act 2003 (“CCCFA”) is to protect the interests of borrowers by placing obligations on creditors to be responsible lenders. It does this by providing general rules of credit contracts and by setting out disclosure requirements for consumer credit contracts. This article discusses these rules and requirements
- [Charitable Trusts in New Zealand: Practical checklist when setting up after you have incorporated](https://www.parryfield.com/charitable-trusts-in-new-zealand-practical-checklist-when-setting-up-after-you-have-incorporated/) - We’ve already written about the process and steps to set up a charitable trust in New Zealand, including signing a Trust Deed, setting up a charitable entity, and received a certificate of incorporation from Companies Office. But what next? Here is a list of steps we suggest you consider as things to do next: Open a
- [Financial Services Providers: What is involved in registering as a financial service provider in New Zealand?](https://www.parryfield.com/what-is-involved-in-registering-as-a-financial-service-provider-in-new-zealand/) - Under the Financial Services Providers (Registration and Dispute Resolution) Act 2008, everyone who provides, or offers to provide, a financial service in New Zealand or from New Zealand to other countries must register as an FSP. Importantly, before you offer your financial services you must be registered. There is a simple straightforward application process for
- [The New Incorporated Societies Act 2022 and Your Constitution: Name, purposes and winding up](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-your-constitution-name-purposes-and-winding-up/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [The Role of the Notary Public in New Zealand](https://www.parryfield.com/the-role-of-the-notary-public-in-new-zealand/) - The role of the Notary Public in New Zealand could not be better described than as follows: A notary public (sometimes called a notary or a public notary) in New Zealand is a lawyer authorised by the Archbishop of Canterbury in England to officially witness signatures on legal documents, collect sworn statements, administer oaths and
- [What is the difference between an assignment and novation?](https://www.parryfield.com/what-is-the-difference-between-an-assignment-and-novation/) - Sometimes we see clients getting confused between what an assignment is and what a novation is. This article answers that. Both are often used where one company wants another to step in and fulfill its role in a contract. How does an assignment work? In an assignment, the person assigning the contract to another person
- [Contracting Out of the Property (Relationships) Act 1976](https://www.parryfield.com/contracting-out-of-the-property-relationships-act-1976/) - If you are married, or in a civil union or de facto relationship, New Zealand's Property (Relationships) Act 1976 will have an impact on what happens to your property in the event of separation or death. The Act makes provision, however, for you and your spouse to specifically agree on what is to happen to your property
- [The new Incorporated Societies Act 2022: Reregistering your society](https://www.parryfield.com/the-new-incorporated-societies-act-2022-reregistering-your-society/) - Following the introduction of the new Incorporated Societies Act 2022 (the “new Act”) there are many changes that will be relevant to your society. One really big change is existing societies will need to reregister under the new Act. A consequence of not reregistering is that the society will cease to exist from 5 April
- [The new Incorporated Societies Act 2022 and your constitution: Dispute resolution procedures](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-your-constitution-dispute-resolution-procedures/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [The new Incorporated Societies Act 2022 and your constitution: Amendment procedures](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-your-constitution-amendment-procedures/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [The new Incorporated Societies Act 2022 and your constitution: What has changed for governance?](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-your-constitution-what-has-changed-for-governance/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [The new Incorporated Societies Act 2022 and your constitution: What has changed for membership?](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-your-constitution-what-has-changed-for-membership/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [When can a Trustee delegate their powers?](https://www.parryfield.com/when-can-a-trustee-delegate-their-powers/) - Introduction We often get asked by trustees if they can just delegate their powers to someone else who will step into their shoes. The basic principle is no, because the role of being a trustee is personal to an individual. This means that generally a trustee cannot delegate their duties or powers to others. There
- [The new Incorporated Societies Act 2022: What it means for your Incorporated Society](https://www.parryfield.com/the-new-incorporated-societies-act-2021-what-it-means-for-your-incorporated-society/) - Introduction A big change has finally arrived that will affect all 24,000 incorporated societies who have operated for generations under an antiquated Act. The Incorporated Societies Act 2022 (the “new Act”) finally received Royal Assent on 5 April 2022. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which had been long
- [Key Concepts under the Employment Relations Act](https://www.parryfield.com/key-concepts-under-the-employment-relations-act/) - New Zealand's Employment Relations Act 2000 is designed to recognise and address the perceived inherent imbalance of power in the employment relationship by promoting collective organisation of employees and collective bargaining, through unions. What is Good Faith Bargaining? The Employment Relations Act 2000 has "good faith" as its central principle. Employers, employees and unions
- [Employment Issues - Restraint of Trade and Conflict of Interest Clauses](https://www.parryfield.com/restraint-trade-conflict-clauses/) - Restraint of Trade Clauses There is a legal assumption that a restraint of trade is unenforceable unless the employer can prove they have a legitimate proprietary interest and that the restraint of trade is reasonable with regard to the circumstances. This typically requires the employer to establish a link between their proprietary interest and the
- [Can an Employment Agreement be varied?](https://www.parryfield.com/can-an-employment-agreement-be-varied/) - The short answer is, it depends. Key factors include what the employment agreement says about varying the agreement, how significant the proposed change is, why there is a need for the change, whether the change is to the employee’s benefit or not and whether the employer and employee agree. This article considers the situation where
- [Duties and Liabilities Imposed On A Director of A New Zealand Company](https://www.parryfield.com/directors-duties-liabilities-new-zealand-company/) - New Zealand’s Companies Act 1993 and common law impose duties and liabilities on the directors of a company. Who is a director? Many of the following duties are not limited to those actually on the board of directors. A director can also include “shadow directors” who instruct the directors how to act, and persons who
- [Electronic Signatures in New Zealand: Are they allowed, or do pen and ink still rule?](https://www.parryfield.com/electronic-signatures-in-new-zealand-are-they-allowed-or-do-pen-and-ink-still-rule/) - Are physical signatures necessary when executing legal documents? Not always. The rules are found in the Contract and Commercial Law Act 2017 (CCLA). The core principle is that a signature must be RELIABLE in order to have any legal effect. In determining whether the signature you have provided is reliable, the questions are: Does the
- [Registered Charitable Trusts - Advantages & Disadvantages](https://www.parryfield.com/registered-charitable-trust-advantages-disadvantages/) - What is a Charitable Trust? In New Zealand a common form that a charity will take is a charitable trust. These are used where there is not a "profit" motive for private gain for an individual from the activities of the trust. The regulator is both Charities Services (which registers charities if they meet legal
- [Purchasing Residential Property – What you need to know](https://www.parryfield.com/purchasing-residential-property-what-you-need-to-know/) - Whether you’re looking to buy a house, bare land, or build, there is a lot to consider when purchasing residential property in New Zealand, even before you’ve entered into an agreement or gone to auction. We recommend engaging with legal experts like Parry Field Lawyers at the beginning of your house-hunting journey. We are able
- [Volunteer, Contractor or Employee: How do you know?](https://www.parryfield.com/volunteer-contractor-or-employee-how-do-you-know/) - Many start-ups choose to utilise independent contractor agreements, volunteer agreements and/or offer equity to workers as opposed to paying wages, particularly when cash flow is an issue. However, in the event the legal status of such a worker was challenged in the Employment Relations Authority (the ERA) by the workers themselves, or alternatively, the Labour
- [Guide to "Doing Business In New Zealand" Second Edition](https://www.parryfield.com/guide-to-doing-business-in-new-zealand-second-edition/) - Business can be complicated but it doesn’t have to be. We have helped thousands of clients and know about the key legal areas that will affect you and have just released our fully revised and updated “Doing Business in New Zealand” free handbook. You can download it here. New Zealand consistently ranks as one of
- [Charities: Rethinking How We Fund Our Purpose](https://www.parryfield.com/charities-rethinking-funding/) - When we talk about funding for charities and not-for-profits, many of us still default to the traditional model of donations, grants, and fundraising events. That approach can be powerful, but it is only part of the picture. A growing number of organisations are blending those familiar methods with a newer paradigm that treats their purpose
- [Winding up a Charitable Trust: Key points](https://www.parryfield.com/winding-up-a-charitable-trust-key-points/) - Here you will find the key points that you need to know about winding up your charitable trust.
- [Privacy Commissioner John Edwards talk about Key Changes in Privacy](https://www.parryfield.com/commissioner-john-edwards-talk-about-key-changes-in-privacy/) - As part of privacy week 2021 it was great to hear from the Privacy Commissioner, John Edwards and we would like to thank him for his time. The video is below. We hope it helps demystify and answer question you might have had regarding privacy and the new Act. We had a great turn out
- [Charity Founders’ Ongoing Relationship With The Charity They Start: Key points to know](https://www.parryfield.com/charity-founders-ongoing-relationship-with-the-charity-they-start-key-points-to-know/) - We often help founders set up their charitable trust. They often have the same questions as the previous person we helped – so we have typed out some responses to typical questions here. If this helps you then feel free to share it with others as well and if you have a more detailed question
- [Key Points When Negotiating Contracts](https://www.parryfield.com/key-points-when-negotiating-contracts/) - Entering into agreement and contracts is a crucial part of business. It is important to ensure that these transactions take place without hiccups, as disputes in contract can be costly, time consuming and damage relationships. In our line of work, we see similarities in the hurdles that trip people up when they are entering into
- [Capital Raising - Success Story](https://www.parryfield.com/capital-raising-success-story/) - Parry Field Lawyers is pleased to have assisted tech start-up Komodo on their recent capital raising. Komodo have successfully raised $1.8 million allowing them to provide much needed wellbeing support to students. The start-up provides a platform for students to communicate with staff and provides schools with ways to identify and address issues such as
- [Exemptions for Investors under the FMCA in New Zealand](https://www.parryfield.com/exemptions-for-investors-under-the-fmca-in-new-zealand/) - The Financial Markets Conduct Act 2013 (“FMCA”) has rules about who can invest when you are issuing debt or equity securities. The basic principle is that any issue of securities (either equity or debt) will require information to be disclosed (in a product disclosure statement) unless you fall within an exemption. A product disclosure statement
- [A brief guide to the philanthropic sector and grant-seeking in Aotearoa NZ](https://www.parryfield.com/a-brief-guide-to-the-philanthropic-sector-and-grant-seeking-in-aotearoa-nz/) - Our thanks to Kate Frykberg who has written this Guest Blog post for us – you can find out more about the work she does here. https://kate.frykberg.co.nz/= If you are unsure how the philanthropic sector in Aotearoa NZ is organised and works, you are in good company. It is a bit confusing, even for those
- [Funds that advance charity: How do they work? ](https://www.parryfield.com/funds-that-advance-charity-how-do-they-work/) - Funds that advance charity: How do they work? Introduction An organisation may do good work but not be eligible to get tax donee status in New Zealand. That could be because most of their funds flow offshore. An option in that case is establishing and maintaining a fund as if it were a tax donee
- [Structures for Business- Which is Best for You?](https://www.parryfield.com/structures-for-business-which-is-best-for-you/) - There are many business structure options in New Zealand, including companies, partnerships and Trusts, and you want to be sure you are picking the right one. We frequently assist clients who are considering starting a business navigate the different business structure options to find what best suits their needs. The various business structure options each have their own pros and cons. What the best structure is for you will depend on your particular circumstance, desire and purpose.
- [Shadow directors in New Zealand: who are they?](https://www.parryfield.com/shadow-directors-in-new-zealand-who-are-they/) - The term ‘director’ usually refers to people formally appointed to a Board. However, some people who are not formally appointed may operate as ‘deemed directors’ or ‘shadow directors’. They are increasingly likely to be treated by the law in the same way as formally appointed directors. Justice Millett in a well-known case said a ‘de
- [Update on Tax Position for Charities and their Business Income](https://www.parryfield.com/update-on-tax-position-for-charities/) - After a year of uncertainty, and a consultation for charities earlier in the year, we now have an update on the issue of taxation of business income for charities. As a reminder, there was a consultation paper put out on this topic at the start of the year by Inland Revenue (IRD). To read more
- [When can a Group Call Itself a Registered Charity?](https://www.parryfield.com/when-can-a-group-call-itself-a-registered-charity/) - There are around 28,000 officially registered charities in New Zealand doing important work to make Aotearoa a better place. People donate around $1.5 billion annually to New Zealand charities to enable them to do their work. When it comes to an organisation, the term ‘charity’ has special meaning. To call itself a registered charity, an
- [Company Resolutions and Certificates: When each is required?](https://www.parryfield.com/company-resolutions-and-certifications-when-each-is-required/) - Most people have heard of resolutions for companies, but at certain times the Companies Act 1993 (the Act) requires companies to issue certificates. We were recently asked what certificates are, when they need to be issued, and how certificates differ from resolutions. These are great questions and we answer them here so more people can
- [The tax benefit of making donations: How does it work?](https://www.parryfield.com/the-tax-benefit-of-making-donations-how-does-it-work/) - The tax benefit of making donations: How does it work? We help set up many charities and are often asked about the tax benefits. We go into this in our “Charities in New Zealand” book, but want to outline some key points here. Charities benefit from receiving donations and donors often benefit from the ‘feel
- [When is a charitable company the best option?](https://www.parryfield.com/when-is-a-charitable-company-the-best-option/) - When is a charitable company the best option? It is a common understanding that Charities must be trusts. However, of the 28,000 total registered charities many of them are other entity types such as incorporated societies, associations and companies. What did you have for breakfast? A famous example that probably was involved in supplying some
- [Protecting your New Zealand Trademark Overseas; It’s Simple.](https://www.parryfield.com/protecting-your-new-zealand-trademark-overseas-its-simple/) - Registering Trade Marks Overseas Are you a New Zealand business that trades internationally? Do you sell online or in retail stores in other countries? If you do your trademark is probably important to your brand and credibility, and worthy of protecting here and abroad. In this article we will give you some practical steps to
- [Transitioning from an Incorporated Society to a Charitable Trust](https://www.parryfield.com/transitioning-from-an-incorporated-society-to-a-charitable-trust/) - Now is a great time to consider whether the legal vehicle of your society is best serving your needs. We've outlined the pros and cons of Incorporated Societies and Charitable Trusts as entities here. If you believe a Charitable Trust is right for you, we can help you transition from an incorporated society. The process
- [Mainzeal: The Practical Implications of the Supreme Court’s “New Debt” Approach](https://www.parryfield.com/mainzeal-the-practical-implications-of-the-supreme-courts-new-debt-approach/) - The Supreme Court has recently decided the case of Yan v Mainzeal Property and Construction Limited which has direct implications for company directors. What can directors learn from this case and how will it affect how directors undertake their duties? We set out the key facts and principles so that you can stay safe. Mainzeal
- [Recent Changes to the Charities Act: Part II](https://www.parryfield.com/recent-changes-to-the-charities-act-part-ii/) - We continue our two part update covering the changed brough on by the Charities Amendment Act 2023 (the Act). In part one we covered the changes that came into effect in October 2023. In this part two, we cover the changes that are coming into force from 5 July 2024. Objections New sections 55A
- [Recent Changes to the Charities Act: Part I](https://www.parryfield.com/recent-changes-to-the-charities-act-part-i/) - The new Charities Amendment Act 2023 (the Act) amends the Charities Act 2005. Some of its changes are already in force, having been introduced in July and October this year, while other changes come into force from 5 July 2024. In this two part update we outline the latest changes that apply as of 5
- [The new Incorporated Societies Act 2022 and your constitution: Requirements for general meetings](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-your-constitution-requirements-for-general-meetings/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [The New Incorporated Societies Act 2022 and Conflicts of Interest: What needs to be disclosed?](https://www.parryfield.com/the-new-incorporated-societies-act-2022-and-conflicts-of-interest-what-needs-to-be-disclosed/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908, which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to be aware of
- [The new Incorporated Societies Act 2022: When will the new Act affect my Society?](https://www.parryfield.com/the-new-incorporated-societies-act-2022-when-will-the-new-act-affect-my-society/) - Introduction The Incorporated Societies Act 2022 (the “new Act”) recently received Royal Assent, resulting in significant changes for the 24,000 incorporated societies in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (the “old Act”), which has been long overdue for an upgrade. We have discussed ten key changes for incorporated societies to
- [Is IRD Approval Needed to Alter Your Charity Rules?](https://www.parryfield.com/is-ird-approval-needed-to-alter-your-charity-rules/) - Charities form a fundamental part of our society, supporting and providing for those in need and the community. However, many charities have rules which really need a refresh as they have been in place for a long time. One common question we get is where those rules contain a clause in their founding documents stipulating
- [Parry Field Lawyers marks Auckland office launch with clients, partners and friends](https://www.parryfield.com/auckland-office-launch-event/) - Parry Field Lawyers were delighted to host more than 60 guests in Tāmaki Makaurau Auckland to celebrate the launch of our new office, a milestone that reflects continued growth and a commitment to being accessible to clients across Aotearoa New Zealand. It was a pleasure to connect in person with clients, referrers, and the wider
- [Director Requirements for New Zealand Companies: Do you need a Resident?](https://www.parryfield.com/director-requirements-for-new-zealand-companies-do-you-need-a-resident/) - There are essential requirements that must be met under New Zealand law in order for a company to be incorporated. One such requirement is that a company must have at least one director. In this article we will explain what exactly is needed and who can qualify. Before doing that it is worth noting that a
- [Fundholding - Can Charities Receive Funds to Hold or Pass onto Another Charity?](https://www.parryfield.com/fundholding-can-charities-receive-funds-to-hold-or-pass-onto-another-charity/) - Charities often rely on donations and grants to enable them to do their work. Many donors, especially those who make substantial grants, may require that the charity is a registered charity. The reasons for this vary. It may be that the donor wants to benefit from the tax credit they would receive from giving to
- [We Asked ChatGPT to Draft a Charitable Trust Deed: This is What Happened](https://www.parryfield.com/we-asked-chatgpt-to-draft-a-charitable-trust-deed-this-is-what-happened/) - We asked ChatGPT to draft a Charitable Trust Deed: This is what happened...
- [Overseas Investment in New Zealand Land: What is the Process?](https://www.parryfield.com/overseas-investment-in-new-zealand-land-what-is-the-process/) - New Zealand welcomes foreign investment as a way to develop the economy and boost the capability of New Zealand companies. However, if the investment involves sensitive New Zealand assets, the Overseas Investment Office (OIO), requires overseas investors to go through a mandatory application process. So, before an overseas investor makes a purchase in New Zealand
- [What is the Minimum Age of a Trustee? ](https://www.parryfield.com/what-is-the-minimum-age-of-a-trustee/) - What is the minimum age of a trustee? We often get asked about whether a young person can become a trustee. There are a few points to consider which we are going to go into here. The minimum age of a trustee is 18 years old under the Trusts Act 2019 (Trusts Act) under sections
- [Backdating of Charity Registration Applications: What is Possible? ](https://www.parryfield.com/backdating-of-charity-registration-applications-what-is-possible/) - We are often asked when a charity will be registered after applying to Charity Services. This is because the time between applying and getting positive news can be 12 weeks, or more. The simple answer is Charities Services can backdate to when you first applied, but there are two criteria under section 20 of the
- [What Happens if a Trustee Loses the Mental Capacity?](https://www.parryfield.com/what-happens-if-a-trustee-loses-the-mental-capacity/) - Trustees have important duties. If a trustee lose their mental capacity and cannot perform their trustee duties, action is needed in the best interests of the trust, and arguably in the best interests of the trustee themselves. So what happens? What is meant by ‘loss of capacity’? The Trusts Act 2019 (the Act) does
- [Financing Models for New Affordable Housing Supply: Transcript of panel discussion](https://www.parryfield.com/financing-models-for-new-affordable-housing-supply-transcript-of-panel-discussion/)
- [Who is a “Reasonable” Director when it comes to Duties?](https://www.parryfield.com/who-is-a-reasonable-director-when-it-comes-to-duties/) - We often get asked what it means to be a “reasonable” director under section 137 of the Companies Act 1993 (the “Act”). That section imposes a duty of care on all directors, requiring them to exercise “the care, diligence, and skill that a reasonable director would in the same circumstances”. Section 137 of the Act
- [What Happens to Bequests When an Incorporated Society Transitions into a Charitable Trust?](https://www.parryfield.com/what-happens-to-bequests-when-an-incorporated-society-transitions-into-a-charitable-trust/) - We have helped many incorporated societies transition into charitable trusts and an issue that always arises is what happens to bequests to the incorporated society? The answer, in short, is “it depends”. This article will look at two situations; what happens to bequests when the incorporated society is wound up and what happens when the
- [Contract Assignment versus Contract Novation – What’s the Difference?](https://www.parryfield.com/contract-assignment-versus-contract-novation-whats-the-difference/) - In the context of contract law, understanding the differences between assignment and novation is important for effectively managing contractual relationships and obligations. They have significant differences in terms of their legal implications and requirements. Assignment Assignment involves the transfer of rights from one party (the assignor) to another (the assignee) without altering the underlying contract
- [Changing an Incorporated Society’s Name – How do you do it?](https://www.parryfield.com/changing-an-incorporated-societys-name-how-do-you-do-it/) - As you may know, all incorporated societies in New Zealand must re-register under the new Incorporated Societies Act 2022 (the “new Act”). If this is news to you, we have written an article about it here. The new Act requires a society’s name to end with either ‘Manatōpū’, ‘Incorporated’ or ‘Inc’ (or more than one
- [Unincorporated societies: What rules apply?](https://www.parryfield.com/unincorporated-societies-what-rules-apply/) - Most people have heard of incorporated societies, but what about unincorporated societies? In reality, there are thousands of unincorporated societies in New Zealand. They might be sporting groups, hobby groups, community groups, or a group set up for a particular purpose. Incorporated societies are, as their name suggests, ‘incorporated’. A key benefit of incorporation is
- [How to set up a Fund for investment in a Project](https://www.parryfield.com/how-to-set-up-a-fund-for-investment-in-a-project/) - What is a fund? In essence, a fund is a pool of money set aside for a particular purpose. Typically, multiple investors will introduce money into a fund for a common purpose. People create or participate in funds for diverse reasons. Our focus in this article is on those who are creating funds for the
- [Community Housing Providers: What are the benefits of registering as one?](https://www.parryfield.com/community-housing-providers-what-are-the-benefits-of-registering-as-one/) - There is a big need for more community housing in our country – but how do Community Housing Providers get set up? What is the process to actually become a registered Community Housing Provider? These are the common questions we get about Community Housing Providers, and we will provide answers to the first question in
- [Community Housing Providers: How do you register?](https://www.parryfield.com/community-housing-providers-how-do-you-register/) - There is a big need for more community housing in our country – in our first article here we talked about what Community Housing Providers (CHPs) are. In this article we will talk about how you can register to become a CHP. How do I become a Community Housing Provider? Anyone can be a CHP,
- [NDAs – The key points to look out for](https://www.parryfield.com/ndas-the-key-points-to-look-out-for/) - We have reviewed many hundreds of NDAs (aka Non-Disclosure Agreements or sometimes called Confidentiality Agreements). What are the points that we are reviewing to check for? These are often used when one party wants to share secrets it has with another – this could be as they are seeking investment, or perhaps they want to
- [Key Employment Law Obligations for Schools](https://www.parryfield.com/key-employment-law-obligations-for-schools/) - School boards are employers which mean they have certain obligations and powers. They can appoint, suspend, and dismiss staff and the principal.[1] They have responsibilities under other Acts such as the Employment Relations Act 2000, the HRA, the Privacy Act 2020 and the Health and Safety at Work Act 2015. Generally, under the Employment Relations
- [Governance and Management of State Schools in New Zealand](https://www.parryfield.com/governance-and-management-of-state-schools-in-new-zealand/) - State schools, state-integrated schools and kura are governed and managed by a school board. The board is a Crown entity as it receives public funding and is in the public sector. A board has no more than 7 members and at least 3 parent representatives.[1] Members can be co-opted, appointed, selected or elected to the
- [Student Behaviour Management in State Schools](https://www.parryfield.com/student-behaviour-management-in-state-schools/) - Suspensions and Expulsions Before discussing the legislative rules around suspensions and expulsions covered by the Education and Training Act 2020 (ETA), it is important to differentiate between them. Note the relevant sections in the ETA only apply to State schools (including State integrated schools). A suspension involves removing a student from school for a period
- [Schooling in New Zealand](https://www.parryfield.com/schooling-in-new-zealand/) - There are three levels to New Zealand’s education system. The first level is early childhood education (ECE) for children from infants to school entry age. This is not compulsory, but 96.8% of children attend ECE and government subsidies are available for children attending ECE for 20 hours a week. The second level of New Zealand’s
- [Incorporated Societies Act 2022: What you need to know about the regulations](https://www.parryfield.com/incorporated-societies-act-2022-what-you-need-to-know-about-the-regulations/) - In September 2023, the regulations for the Incorporated Societies Act 2022 (the “new Act”) were released. So what do you need to know? Alternative method of filing documents may be allowed by the registrar where it is not practicable for the society to use the Incorporated Societies website (although this is preferred). Infringement fees listed
- [Incorporated Societies Act 2022 re-registration: What you need to know](https://www.parryfield.com/incorporated-societies-act-2022-re-registration-what-you-need-to-know/) - From 5 October 2023 until 5 April 2026, all 24,000 incorporated societies in New Zealand must re-register under the Incorporated Societies Act 2022 (the “new Act”). So what does this mean for you and your society? In this article we’ll set out what you need to know ahead of the re-registration period. What will
- [Skilled Migrant Category- What has changed?](https://www.parryfield.com/skilled-migrant-category-what-has-changed/) - On 21 June 2023, the Government announced a simplified points system for the Skilled Migrant Category (“SMC”) as part of the immigration rebalance. In summary, what is changing? 1) The points system is changing. You will need 6 points to apply. 2) To apply, you must have skilled job or job offer with an accredited employer in
- [How Does Active Investor Plus Visa work?](https://www.parryfield.com/how-does-active-investor-plus-visa-work/) - Background Since 19 September 2022, applications for Investor 1 and Investor 2 visa categories were replaced by a new category: the Active Investor Plus Visa (“AIP Visa”). New Zealand Trade and Enterprise (“NZTE”) has published guidance about the eligibility and what are acceptable investments under the new Visa. The guide was set up to explain
- [Setting up a Foundation: Considerations for Businesses to Think About](https://www.parryfield.com/setting-up-a-foundation-considerations-for-businesses-to-think-about/) - Establishing a Corporate Foundation can improve the impact and focus of a business’s philanthropic activities. We have helped companies set up foundations which advance charitable purposes which are aligned with their business initiatives. In fact, here at Parry Field, we have set up our own charitable foundation as well. In this article we will be
- [Making an employment investigation work](https://www.parryfield.com/making-an-employment-investigation-work/) - Much like a criminal investigation, when an employment matter is raised in a workplace, every case is different – and the approach to solving each matter will be different too.
- [Restraint Of Trade Clauses – What You Need to Know About the Potential Incoming Changes](https://www.parryfield.com/restraint-of-trade-clauses-what-you-need-to-know-about-the-potential-incoming-changes/) - While the Employment Relations (Restraint of Trade) Amendment Bill (“the Bill”) is yet to have its first reading in Parliament, what is apparent on current information is that it could significantly limit the use of employment related restraint of trade clauses in New Zealand, particularly for lower to middle-income earners. Currently, the starting point with
- [The Charities Amendment Bill: Key changes](https://www.parryfield.com/the-charities-amendment-bill-key-changes/) - Introduction With over 28,000 registered charities in New Zealand, the Charities Amendment Bill (the “Bill”) will have a far reaching impact in the for purpose sector. The Bill had its first reading on the 28th September 2022 and submissions are being accepted until 9th December 2022. This article sets out some of the key changes
- [Call Agreements and Volunteer Working Arrangements](https://www.parryfield.com/call-agreements-and-volunteer-working-arrangements/) - Do Call Agreements and Volunteer Working Arrangements Automatically Prevent Employment Status Being Confirmed in Religious Settings? Historically, church ministers have often been provided with call agreements, rather than employment agreements. Similarly, many churches rely on the use of volunteers on a day-to-day basis to work in a variety of different areas and either use a
- [What is a Wholesale Investor?](https://www.parryfield.com/what-is-a-wholesale-investor/) - Companies need money, it is the fuel for the engine of their growth. Very often they will get that money through issuing equity (shares to people who invest) or issuing debt (loans to people who provide finance). If you do either of these activities you are offering a financial product and captured by the Financial Markets Authority and their rules which state you need to provide extensive disclosure documentation to those investing – unless an exemption applies.
- [Preliminary Decisions in Employment Dismissals – Are they required?](https://www.parryfield.com/preliminary-decisions-in-employment-dismissals-are-they-required/) - It is well established in New Zealand’s employment law that there are certain things employers must do prior to justifiably dismissing an employee. These things fall into two categories, having a justified reason and following a fair process. It is not unusual to find cases where an employee’s dismissal is found by the Employment Relations
- [Contractor vs Employee: The Grey Zone](https://www.parryfield.com/contractor-vs-employee-the-grey-zone/) - Looking to hire a contractor but not sure whether they might be an employee instead? This article looks at the difference between employees and contractors and the tests that are used to help work out which is which. It’s important to get it right as employees have minimum entitlements, such as the right to receive
- [Employer Accreditation](https://www.parryfield.com/雇主认证/) - 雇主认证工作签证（“AEWV”）将于2022年7月4日推出，以减少剥削，鼓励雇主在雇用移民之前培训、雇用和提高技新西兰本地人的技能。 它将取代六类临时工作签证： 基本技能工作签证——将于2022年7月3日关闭； 基本技能工作签证——原则上批准——将于2022年7月3日关闭； 人才（认证雇主）工作签证——已于2021 10月31日关闭； 长期技能短缺清单工作签证——已于2021 10月31日关闭； Silver Fern求职签证——已于2021 10月7日关闭；和 Silver Fern实践经验签证——已于2021 10月31日关闭。 在使用经认可的雇主工作签证雇用移民之前，雇主必须： 1、在新体系下申请认证——即“雇主审查”； 2、申请工作检查，以确保他们想要填补的职位不能由新西兰人担任——即“工作审查”；和 3、要求移民工人申请签证——即“员工审查”。 雇主审查 任何在当前体系下的认证雇主（即与人才（雇主认证）工作和居留签证相关的雇主）如果想在新的AEWV体系下雇用移民，必须申请并满足新认证体系的政策要求。 认证有三种类型： 1、标准型 - 在任何时段能雇佣不多于5名AEWV上的移民员工； 2、批量型 - 在任何时段能雇佣6名或6名以上的AEWV移民员工；和 3、其他 - 与特许经营人和劳务公司相关。 雇主现在就可以申请认证。 雇主审查 - 标准型认证 所有希望在AEWV上雇用移民的雇主必须满足标准型认证的如下要求： 1、必须是真正在经营的生意，即： 必须在IRD上注册为雇主；和 如果是以合伙形式或个体户在经营，则企业所有人不得破产或处于无资产程序中； 并且： 在过去24个月内未发生亏损（折旧和税前）；或 过去6个月内的每个月都有正现金流；或 有足够的资本和/或外部投资（例如创始人、母公司或信托公司的资金），以确保该雇主的业务保持可行和持续性；或 有一个可靠的、不少于两年的计划（例如有已签订的业务合约）的，以确保该雇主的业务保持可行和持续性。 “可行且持续”包括能够： 履行财务义务，如支付工资或薪金以及所有其他运营成本和费用；和 购买库存（如相关）。 2、不得有违规的记录，例如： 不能在劳动监察局的雇主黑名单中； 必须遵守移民法，且不能受到因移民相关罪行被定罪而产生的永久禁令的限制； 不能被禁止担任公司负责人；和 不能是破产后重组的公司。
- [Employer Accreditation](https://www.parryfield.com/employer-accreditation/) - The Accredited Employer Work Visa (“AEWV”) will be introduced on 4 July 2022 to reduce exploitation and encourage employers to train, upskill and hire New Zealand workers before hiring migrants. It will replace six temporary work visa categories: Essential Skills Work Visa – will close on 3 July 2022; Essential Skills Work Visa – Approval
- [Managing Employee Performance Issues](https://www.parryfield.com/managing-employee-performance-issues/) - When an employee is not performing as expected, what should an employer do? Are there steps an employer should take or, conversely, not take? This article considers this issue further, including some recommended steps at the start of an employment relationship, during and, if required, the end. Starting point – the importance of the job
- [Heat of the moment resignations – do employees need to be given a chance to cool off?](https://www.parryfield.com/heat-of-the-moment-resignations-do-employees-need-to-be-given-a-chance-to-cool-off/) - In the midst of a meeting to discuss an employee’s performance, the employee becomes agitated and upset. They advise they are struggling in their role and then they announce their resignation. Can the employer rely on this resignation or are they required to give the employee a “cooling off” period to consider their decision? Two
- [Racial Harassment in the Workplace](https://www.parryfield.com/racial-harassment-in-the-workplace/) - Mr S was an employee, born and bred in New Zealand but of Indian heritage. During the course of his 3 months’ employment, he was addressed using a racially derogative term by his employer, including in front of others, and, in another incident, his employer, again in front of others, ridiculed how “Indians bobbed their heads
- [Built up annual leave – does an employee have to use it?](https://www.parryfield.com/built-up-annual-leave-does-an-employee-have-to-use-it/) - Sometimes a situation arises where an employee has built up a large annual leave balance. Not only might this be a potential financial liability for an employer, given annual leave needs to be paid out at the end of employment, but health and safety concerns might arise, such as is the employee having adequate breaks
- [Making Employees Redundant - The Importance of the "Why"](https://www.parryfield.com/making-employees-redundant-the-importance-of-the-why/) - When an employer is considering making an employee(s) redundant, there are three key steps they need to get right: Following the terms of the employee’s employment or collective agreement and, in particular, what it says about making employees redundant. Making sure that the reasons for the redundancy are “genuine”, rather than, for example, simply a
- [Trial Periods – A Further Update – The Importance of giving an employee time to take advice](https://www.parryfield.com/trial-periods-update-importance-giving-employee-time-take-advice/) - The law around 90 day trial periods continues to develop. We have previously posted articles on the importance of having an employee sign their employment agreement before their first day of work and also agreeing to a trial period before accepting an actual offer of employment. A recent case – Allan v Mobile Shop Limited
- [Dealing with workplace stress](https://www.parryfield.com/dealing-with-workplace-stress/) - Stress claims at work arise in a variety of situations. An employee may be struggling with a demanding workload, they may feel they are being bullied by a colleague or that a work relationship has broken down, or they may be concerned about a situation outside of work, such as financial issues, a marriage break
- [Parental Leave - When Does an Employee Occupy a "Key Position?"](https://www.parryfield.com/parental-leave-obligations/) - Are you an employee looking to take a period of parental leave or, alternatively, an employer who has an employee intending to do so? You may be wondering what your entitlement or obligations are. In this article we consider an employer’s obligation to keep open an employee’s usual job until the end of the employee’s
- [The Addington Farm: A case study in setting up a Charity](https://www.parryfield.com/the-addington-farm-a-case-study-in-setting-up-a-charity/) - The Addington Farm is a not-for-profit urban farm that seeks to support the people and place of Addington so that it flourishes and grows in tūmanako (hope). Located in the suburb of Addington they have converted backyards of houses into places that grow vegetables for the community with volunteers helping to grow them. Wilby Le
- [How to Create an Impact Driven Organisation in New Zealand](https://www.parryfield.com/how-to-create-an-impact-driven-organisation-in-new-zealand/) - In this article I want to tell you some key points that I have learned about setting up an impact driven organisation in Aotearoa New Zealand. This applies whether that ends up with a charitable structure or a for profit structure or some form of hybrid. The reason that I know about this is
- [Part Two - Changes to Charities: What Do You Need to Update?](https://www.parryfield.com/changes-to-charities-what-do-you-need-to-update/) - In part one, we looked at the reporting obligations of charities. In this article we will look at the obligations a registered charity has when certain changes are being made. Notifying Charities Services A charity must notify Charities Services of the following changes: - Charity name - Address for service - Change in the officers
- [Part One - Reporting Obligations of Charities](https://www.parryfield.com/reporting-obligations-of-charities/) - We have published guidance about the requirements of registered charitable trusts and how to set up a charitable trust in New Zealand (here), as well as provided a practical checklist of next steps (here). However, charities also incur ongoing obligations. This article outlines the key ongoing obligations you should be aware of. 1. Reporting to
- [Charting the Future: A framework for thinking about change](https://www.parryfield.com/charting-the-future/) - "Simply by sailing in a new direction, you could enlarge the world..." Allen Curnow Steven Moe has just collaborated with Craig Fisher to produce this paper, which can be downloaded here. The paper looks at challenges faced by the crisis, poses 7 hard questions we need to be asking and examines where the opportunities are.
- [What I wish I knew as a first home buyer](https://www.parryfield.com/what-i-wish-i-knew-as-a-first-home-buyer/) - Buying your first home is exciting but it can also be quite overwhelming with lots of words being thrown at you that you don’t quite understand. As a house purchase is likely to be one of the largest investments you make, it is important that you are fully informed when starting the home buying process.
- [What is Public Benefit and why is it needed for Charities?](https://www.parryfield.com/what-is-public-benefit-and-why-is-it-needed-for-charities/) - Charitable trusts should ensure that any benefit they bestow are intended for the benefit of the public, failure to do so can result in loosing registration status.
- [Director’s duties highlighted by the Mainzeal Case](https://www.parryfield.com/directors-duties-highlighted-by-the-mainzeal-case/) - If a former Prime Minister of New Zealand is involved in a case then you know it is going to attract interest. Dame Jenny Shipley was the Chair of the Board of Mainzeal and it was found that the directors had breached their duties – what happened, and most important, what can we learn from
- [Suspending a Contract: What is ‘Force Majeure’ in a Contract?](https://www.parryfield.com/suspending-a-contract-what-is-force-majeure-in-a-contract/) - The law recognises that in certain events which are beyond the control of a party that it is not fair for that party to have to continue to comply with the contract. The first step is to check what the contract actually says. It won’t apply if there is no such provision in the
- [Trade Marks: When is something “similar” too confusing to be registered?](https://www.parryfield.com/trade-marks-when-is-something-simliar-too-confusing-to-be-registered/) - Before applying to register your mark, you should always search the trade marks register (here) for existing trade marks. If your mark is “confusingly similar” to an existing trade mark that provides similar goods or services, you will be unable to register your mark. New Zealand case law[1] sets out three questions to determine whether
- [Beneficiaries Rights to Information](https://www.parryfield.com/beneficiaries-rights-to-information/) - Are you a beneficiary wondering what trust information you are entitled to, or a trustee concerned with what information you may be required to provide to a beneficiary? This article considers the current New Zealand legal position on the rights that beneficiaries have to trust information, and the changes that will result from the new
- [Is sport charitable?](https://www.parryfield.com/is-sport-charitable/) - Section 5(2A) of the Charities Act 2005 states that “the promotion of amateur sport may be a charitable purpose if it is the means by which a charitable purpose referred to in subsection (1) is pursued”. So, what sports actually meet these criteria for a charitable purpose? The purpose of section 5(2A) is to ensure
- [What is an Old for Old Indemnity Policy](https://www.parryfield.com/what-is-an-old-for-old-indemnity-policy/) - The High Court decision in Lee v IAG[1] provides clarification both on what measure of indemnity should be used, and how to calculate it. An ‘indemnity’ policy is short hand for a policy that obliges an insurer to pay the insured enough to put them back in the position they were in before the
- [Insurers Exposed to Paying Interest for Delay](https://www.parryfield.com/insurers-exposed-to-paying-interest-for-delay/) - INSURERS EXPOSED TO PAYING INTEREST FOR DELAY Lee v IAG[1] is the first Canterbury earthquakes decision to give substantial guidance on interest for payment delay. Both the Judicature Act (for proceedings pre 1 January 2018) and the new Interest on Money Claims Act give the Court the power to decide when interest should apply
- [Trade Mark Protection: Mark my Word](https://www.parryfield.com/trade-mark-protection-mark-my-word/) - Trade Mark Protection: Key things to know when registering and maintaining a trade mark in New Zealand A trade mark protects distinguishing names and logos, making it one of the most important business assets you can own. As the number of enterprises in New Zealand now exceeds over half a million and counting, it
- [No Offence! Ensuring your Trade Mark is not likely to offend Māori and other Community Groups](https://www.parryfield.com/no-offence-ensuring-your-trade-mark-is-not-likely-to-offend-maori-and-other-community-groups/) - The Trade Marks Act 2002 outlines that trade marks must be rejected if they are likely to offend a significant section of the community. The first part of this article discusses trade marks that are likely to offend a significant section of the community more broadly, while the second part focuses specifically on trade marks
- [Book Review of “Building a Story Brand” – A book about more effective marketing](https://www.parryfield.com/book-review-of-building-a-story-brand-a-book-about-more-effective-marketing/) - This review outlines the key messages in “Building a Story Brand: Clarify your message so customers will listen”. Donald Miller is an American author who runs a podcast of the same name. He has written a variety of books over the years (I remember reading “Blue like Jazz” about 15 years ago). The premise is
- [Registered Charitable Trusts - Requirements](https://www.parryfield.com/registered-charitable-trusts-requirements/) - Requirements for a Charitable Trust At the very least, a charitable trust must: - have a charitable purpose; - have trustees to administer the trust; - have a registered address in New Zealand; - be internally managed by a trust deed; - keep a record of trustee meetings through minutes and resolutions; and - keep
- [Good Governance](https://www.parryfield.com/good-governance/) - 1. Govern don’t manage: Avoid getting into too much of the detail of how the trust operates. You shouldn’t be talking about minor issues at the Board level. Yes! What is our strategic plan for the next 5 years? No! Can we save $7 per month by purchasing paper in bulk? Your rating out
- [What is a Social Enterprise and why does it matter?](https://www.parryfield.com/social-enterprise-matter/) - Social enterprises have become a trending term in the business world over the last year, as proven by the more than 1,600 delegates attending the Social Enterprise World Forum in Christchurch last year. But what are some of the concerns with the legalities of social enterprises? And what actually is a social enterprise, anyway? What is a social
- [What happens to your KiwiSaver money when you die?](https://www.parryfield.com/happens-kiwisaver-money-die/) - KiwiSaver is a superannuation scheme in New Zealand that is popular with many Kiwis not only for saving for retirement, but also for first home buyers saving for a deposit. But have you ever considered what happens if you pass away before you have withdrawn your KiwiSaver funds? What happens to the money in your
- [Economic disparity at the end of a relationship](https://www.parryfield.com/economic-disparity-at-the-end-of-a-relationship/) - How might this impact you? As much as we like to think we are living in the modern day, there are still a large number of relationships that follow the more ‘traditional’ practice of having one party act as the ‘homemaker’, while the other acts as the ‘breadwinner’. If the relationship breaks up, economic disparity
- [Pausing: Charities and taking a break](https://www.parryfield.com/pausing-charities-taking-break/) - What are your options when a charity “runs out of steam” but you don’t want to give up on it altogether? What if you want some time to have a break from the charity and its compliance obligations, but intend to come back to it in a few years? We were recently asked the question
- [The ice cream just melted! Excluding claims for Consequential Loss](https://www.parryfield.com/excluding-claims-consequential-loss/) - Consequential loss is a loss that arises as a result of a breach of contract. In contracts, parties often exclude liability for consequential loss which is provided for in an exclusion clause. If you are entering into negotiations for a contract, it is important that you understand what consequential loss is, when damages can be
- [What is a Constitution and why might I want one for my Company?](https://www.parryfield.com/what-is-a-constitution-and-why-might-i-want-one-for-my-company/) - If you are in start-up mode then you have plenty to think about – so when it comes to setting up your Company you may be wondering what is essential and what is not? In this article we talk about a Constitution and explain what it is and the role it can play for your
- [Disclaimers – When can you rely on them?](https://www.parryfield.com/disclaimers-can-rely/) - We have all come across disclaimers of some sort. Whether a ‘use at own risk’, ‘don’t try this at home’ or ‘check with your doctor/lawyer before acting upon this information’, the concept isn’t new to us. Yet how much can we really rely on these? At what point can people disclaim their own liability, and
- [Effect of Bankruptcy in New Zealand](https://www.parryfield.com/bankruptcy-effect-new-zealand/) - Have you ever wondered what happens when you go bankrupt? This article looks at the general process and effect of bankruptcy in New Zealand as well as the effect on a student loan. The general process and effect of bankruptcy The process of bankruptcy in New Zealand is set out in the Insolvency Act
- [What are State Integrated Schools?](https://www.parryfield.com/what-are-integrated-schools/) - State Integrated Schools are a kind of school recognised by New Zealand's education system, but their structure can be confusing to understand. What are State Integrated Schools? New Zealand's education system allows for a range of different types of schools. The four main categories are State Schools, State Integrated Schools, Charter Schools and Private Schools. State
- [Foreign Trusts](https://www.parryfield.com/foreign-trust/) - What is a Foreign Trust? A foreign trust is one where there has never been a New Zealand resident Settlor. (a “settlor” is usually the person who creates the trust by putting their personal assets into it). A non-resident can settle a trust that has non-resident beneficiaries, but has a New Zealand resident Trustee. These
- [Social Enterprises in New Zealand: A Legal Handbook, Now Available](https://www.parryfield.com/social-enterprises-in-new-zealand-a-legal-handbook/) - Parry Field Lawyers are pleased to release "Social Enterprises in New Zealand: A Legal Handbook" by Steven Moe. The book is a first of its kind and is intended to resource the Social Enterprise sector with useful information relevant for Social Enterprises. It is available as an eBook or a printed copy. The 100 page book
- [Copyright Ownership and Third Party Content](https://www.parryfield.com/copyright-ownership-third-party-content/) - What is Copyright? Copyright is the set of legal rights given to the creator/owner of an original work. It prevents other people from doing certain restricted acts in relation to a copyright work without the permission of the copyright owner. These restricted acts include (among others) the right to: Copy the work; Issue copies of
- [The Lean Startup by Eric Ries: Review and Discussion of Key Points](https://www.parryfield.com/review-discussion-key-points-lean-startup-eric-ries/) - "The Lean Startup" by Eric Ries: Review and discussion of key points Being involved as the founder of an IT start-up (Active Associate – a chat bot for law firms) this book was recommended to me as essential reading. The subtitle is: “How Today's Entrepreneurs Use Continuous Innovation to Create Radically Successful Businesses”. It
- [Are you in a De Facto Relationship?](https://www.parryfield.com/de-facto-relationship/) - What is a De Facto Relationship? If you are in a de facto relationship, there could be significant financial implications for you if you separate, or if your partner (or you) dies. The principal piece of legislation which deals with the division of property belonging to couples or married couples is the Property (Relationships)
- [Four Questions When Raising Start-up Investment Funds from Family and Friends](https://www.parryfield.com/four-questions-to-ask-when-raising-start-up-investment-funds-from-family-and-friends/) - Great vision and ideas take resources to realise. Whether you are starting a company, a non-profit venture, or even a charitable project, one of the first things you need to find is money to fund the research and development of your new idea. Banks are the traditional source of funding, but sometimes, you can look
- [Education Update](https://www.parryfield.com/education-update-amendment-act-2017/) - The Education (Update) Amendment Act 2017 came into effect on 19 May 2017, introducing significant changes to the Education Act 1989. Some commentators have described the changes as the most significant changes to New Zealand's education system since the introduction of Tomorrows Schools. Key changes that came into force on 19 May 2017 include:
- [CEO Transitions: Ways to ensure positive handovers](https://www.parryfield.com/ceo-transitions-ways-to-ensure-positive-handovers/) - One of the most important roles in an organisation is that of the CEO. They help to lead both internally and externally and have a focus on the implementation of the vision and mission. But what happens when the role changes and there is a transition of CEOs? Here are a few ways to ensure
- [Reasons for a Trust Board to Incorporate](https://www.parryfield.com/trust-board-incorporation/) - Reasons for a Trust Board to incorporate It is very common for the board of a charitable trust to apply for incorporation under the Charities Act 1957. To do this certain forms must be submitted to the Registrar of Societies - information and access to those forms are here. But why bother?? Well, incorporating a charitable
- [New Zealand: Overseas investment approval process](https://www.parryfield.com/new-zealand-tips-investors/) - Approval is needed where an "overseas person" acquires sensitive New Zealand assets. This article describes the key points about the process to be aware of in advance. From our experience in obtaining OIO approval we have drawn together the following points which answer the key questions an investor has about the process and steps required. Who is
- [Company or Trust: Which one to choose for your Social Enterprise?](https://www.parryfield.com/company-trust-one-choose-social-enterprise/) - One of the most confusing aspects about setting up a social enterprise is getting the legal structure right. You might have thought the hard work was done when you had the great idea that you hope can become a self funding business that also achieves good in the community. In fact that is just the
- [Liability for trustees of Charities, Not for Profits and Social Enterprises](https://www.parryfield.com/liability-trustees-charities-not-profits-social-enterprises/) - One of the key questions for any start up – whether in the charitable or social enterprise arena or not – is what the best structure is to reduce the potential liability for directors/trustees. We would recommend using the structure of a Charitable Trust. It is created by execution of a Deed of Trust, but
- [EQC's obligations under the EQC Act - What am I entitled to?](https://www.parryfield.com/eqc-act-obligations/) - Following the Kaikoura earthquake in 2016, EQC and private insurers advised that private insurers would act on behalf of EQC in receiving, assessing and settling home and contents claims arising from the earthquake, even those claims that were under the EQC cap. Customers were reassured however that this approach would not change their entitlements under
- [The Family Court System and Visitation Rights](https://www.parryfield.com/family-court-system-visitation-rights/) - This article discusses the Family Court system in New Zealand and in particular focuses on contact rights for children after a separation. Thanks to Kim for suggesting this topic on our Facebook page. No family situation is the same as another so this short article can only offer general guidance. If you have a
- [Assignment of EQC claims](https://www.parryfield.com/assignment-eqc-claims/) - The Christchurch earthquakes changed the landscape in many areas of life. One such area is insurance. Prior to September 2010 the words “EQC claim” were never muttered by a Christchurch property lawyer. Nowadays, if a Christchurch property lawyer goes a day without mentioning those words, they have done extremely well. Recently and with the
- [Lessons learned from the Christchurch Earthquake: Insurance and EQC claims](https://www.parryfield.com/christchurch-earthquake-eqc-claims/) - Painting is easy when you don't know how, but very difficult when you do. Edgar Degas Our experiences over five years ago in Christchurch have unfortunately been brought to life again by the recent earthquake and the damage suffered in North Canterbury, particularly in Kaikoura. We know the power of an earthquake and have for several
- [クライストチャーチに創立され 以来](https://www.parryfield.com/クライストチャーチに創立され-以来/) - 当事務所は1948年クライストチャーチに創立され 以来、広範な法律サービスを提供させていただいて おります。 弁護士を少しでも身近な存在だと感じていただけるように努力しています。 クライアント様のご要望にお応えできるように、最善を尽くします。 30人以上のチームをもち、以下のサービスを提供しています： アドバイサリー: 会社及び企業事務、事業の買収及び売却、インターナショナルな契約及び海外投資 プロパティ: 住宅販売, 商業賃貸, 不動産分割. 争議:Court work 裁判所関連事務及び会社や個人訴訟, 保険及び EQC 関連訴訟. 個人業務: 雇用契約, 移住（ビザ申請）, 信託, 遺言 & 不動産. 更に、専門性を有するチームによって専門領域の問題を解決する仕組みになっています。例えば、農場経営及び農村地域に関するサービスを提供することに特化したチームや、技術チームによってIT関連及び立ち上げ事業サービスを提供します。その上、4名の中国語話者と2名の日本語話者のメンバーで構成したアジアチームも あります。 2名の日本語話者の中、Steven Moeは弁護士として4年間東京の法律事務所に務め、その後英語教師として大阪で1年間滞在したことがあります (stevenmoe@parryfield.com)。Yuki Liuは茨城県で日本語を習得し、元日本パナソニック社員です(yuki.liu@parryfield.com)。 法律問題をお持ちの方々、いつでも相談窓口に来てください。事務所本部はRiccarton におり、他にCityやRolleston 、Hokitikaにもオフィスを設置しております お問い合わせ先： メールwww.parryfield.com 電話: 03 348 8480.
- [Overview of the New Zealand Takeovers Regime](https://www.parryfield.com/overview-new-zealand-takeovers-regime/) - New Zealand has a similar takeovers regime to that in other Commonwealth jurisdictions like Australia and England. There are specific rules which govern when a takeover offer will need to be made and the process around doing so. This article sets out the key thresholds involved and points to be aware of if an acquisition
- [Key issues to watch out for in your joint venture](https://www.parryfield.com/joint-ventures/) - Introduction When considering entering into a joint venture arrangement in New Zealand with another party it is important to be aware of potential issues before they even raise their head and become problems. This article describes some of the key points to watch out for if you are considering a joint venture in New
- [Consultancy Agreements in Building Projects: Key issues](https://www.parryfield.com/consultancy-agreements-key-issues/) - Any construction or building project will involve a number of people to make it a success. These could include architects, engineers, surveyors, contractors and landscapers. It is important to get the early engagement right on a project and this will generally take the form of a consultancy agreement. The legal arrangement could be directly between
- [Construction insurance – covering your risks](https://www.parryfield.com/construction-insurance-covering-risks/) - Are you in the business of constructing property? Maybe instead your own property needs to be repaired, renovated or rebuilt? Whatever the scenario, ensuring you have adequate insurance in place to cover the risks allocated under your construction contract is vital. Construction is booming in Canterbury, both new builds and repairs. Construction contracts allocate risk
- [Six year time limit for earthquake claims](https://www.parryfield.com/six-year-time-limit-earthquake-claims/) - For those waiting to settle earthquake claims, the six year limit to get judgment against your insurer is looming. This article considers the time limit, answers some key questions and proposes some options. What is the time limit? An insurer can defend a claim if it is filed in Court more than 6 years after
- [Change of Position by an Insurer - is it Allowed?](https://www.parryfield.com/change-position-insurer-allowed/) - If your insurer has suggested it will settle your claim by cash payment, can it then do something different, such as carrying out an actual repair/rebuild or vice versa? This issue was considered in the Canterbury earthquake related case of Domenico Trustee Limited v Tower Insurance Limited (and on appeal in the Court of Appeal
- [Substantially the same as new what is the standard of repair required?](https://www.parryfield.com/substantially-same-as-new/) - Where your policy provides that the insurer will repair your home to a condition “substantially the same as new” what does it mean? The case of East v Medical Assurance New Zealand Limited recently considered this question. The insurer argued that the standard of repair was that in existence when the home was first
- [Insurer liable to pay contingency sum and professional fees as part of a notional rebuild settlement](https://www.parryfield.com/insurer-liable-to-pay-contingency-sum-and-professional-fees-as-part-of-a-notional-rebuild-settlement/) - In the recent case of Avonside Holdings Ltd v Southern Response (SR), the Supreme Court agreed with the Court of Appeal's earlier decision that SR was liable to include a contingency sum and professional fees when settling Avonside’s insurance claim on the basis of the notional cost to rebuild Avonside’s existing property. Background Avonside owned
- [Who has the right to decide how an insurance claim is settled?](https://www.parryfield.com/right-decide-insurance-claim-settled/) - In the recent case of Skyward Aviation 2008 Ltd v Tower Insurance Ltd, the Court of Appeal considered whether, on the basis of Tower Insurance’s policy wording, the insurer or the insured customer had the right to decide between settling the insurance claim by rebuilding on site, rebuilding elsewhere, or buying elsewhere where the property
- [The Bright-Line Test](https://www.parryfield.com/the-bright-line-test/) - The most recent Government amendments to the bright-line test now makes the bright-line rules applicable to many more individuals. In this article, we will touch on the rules you need to be aware of when purchasing residential property and whether the bright-line test will apply to you. What is the “bright-line” test? The bright-line test
- [Buying Your First Home](https://www.parryfield.com/buying-your-first-home/) - Buying a house is a huge step in your life but it can be a daunting process. This article discusses key issues that you will need to think about. We recommend engaging a lawyer early on in the process to ensure that everything runs smoothly. Where do I start? The first step of buying a
- [What is a LIM?](https://www.parryfield.com/what-is-a-lim/) - A Land Information Memorandum (LIM), is a report containing current information that the local authority has about a property. LIM reports can include: Storm water and sewage drains information Special characteristics of the land such as potential erosion, falling debris, hazardous contaminants or slippage that is known to the authority Information regarding drinking water supply
- [Accredited Employer Work Visa, Talent Work Visa and Essential Skills Work Visa](https://www.parryfield.com/accredited-employer-work-visa-talent-work-visa-and-essential-skills-work-visa/) - Accredited Employer Work Visa The Accredited Employer Work Visa (“AEWV”) was to replace six temporary work visa categories on 1 November 2021: Essential Skills Work Visa; Essential Skills Work Visa – Approval in Principle; Talent (Accredited Employer) Work Visa; Long Term Skills Shortage List Work Visa; Silver Fern Job Search Visa; and Silver Fern Practical
- [Trade Mark Protection: What is a Search and Preliminary Advice Report? Do I need one?](https://www.parryfield.com/trade-mark-protection-what-is-a-search-and-preliminary-advice-report-do-i-need-one/) - The Intellectual Property Office of New Zealand (IPONZ) encourages first time applicants to make an initial application for a ‘search and preliminary advice report’ (S&PA) before making an application to register their trade mark. This article seeks to give some clarification about what an S&PA report is and in which circumstances you may or may
- [Are Residential Care Subsidies a Good Reason for forming a Family Trust?](https://www.parryfield.com/residential-care-subsidies-family-trust/) - Why do people form Family Trusts? People form family trusts for a wide variety of reasons – most commonly these tend to be for the purposes of: protecting personal assets against business risk; maintaining control over the distribution of assets within a family after death; or safeguarding against relationship property claims. We also receive
- [Commercial Leases – Changes to the Standard Terms](https://www.parryfield.com/commercial-leases-changes-standard-terms/) - The ADLS (Auckland District Law Society) Deed of Lease is the document most commonly utilised for commercial tenancies. An updated version (6th edition) has recently been released. The updated lease contains a number of key changes which, if left unamended, could prove problematic for landlords and/or tenants. We summarise some of those changes/issues below. We
- [EQC and earthquake land damage settlements – Part II – EQC’s obligations](https://www.parryfield.com/eqc-and-earthquake-land-damage-settlements-part-ii-eqcs-obligations/) - In Part I of our series on EQC and Land Damage Settlements, we looked at what the EQC Act provides in general in respect of “land damage” and what it is. In this Part we examine what EQC’s obligations/rights are under the Act in respect of settling land claims. 1. Does EQC have to pay
- [EQC and Earthquake Land Damage Settlements – An Overview of your Entitlements – Part 1](https://www.parryfield.com/eqc-earthquake-land-damage-settlements-overview-entitlements-part-1/) - In April 2013, EQC released two guides for settlement of earthquake land claims (flat land and hill properties), together with sample Land Settlement Packs. The Guides note that they are a summary of EQC’s obligations and that the provisions of the EQC Act 1993 will be “applied by EQC at all times.” This article looks
- [Employee or contractor](https://www.parryfield.com/employee-or-contractor/) - You may have hired a worker as a contractor or have begun working as a contractor, but the Courts may see the relationship differently to you. Instead, the Court may decide that the relationship was rather one of employer-employee. This can have significant implications, as outlined below. In deciding this issue, the Court has to
- [Does a family trust protect my home against relationship property claims?](https://www.parryfield.com/family-trust-protect-home-relationship-property-claims/) - You may have heard that trusts are a good protector of homes against relationship property claims. Indeed they may be – but they are not watertight protection. There are various ways that a trust can be attacked. It is therefore important to be aware of these situations so that you are less likely to fall
- [Relocation Disputes After Separation - Where Should a Child Live if One Parent Wants to Move?](https://www.parryfield.com/relocation-disputes/) - Disputes about which country or city a child should live in after parents separate (relocation disputes) are becoming more common. Travels costs have become cheaper, meaning that an increasing number of people move overseas for work or to live closer to family members. Inter-cultural marriages have also increased. Even within New Zealand, people may want
- [EQC is repairing my home - what am I entitled to?](https://www.parryfield.com/eqc-is-repairing-my-home-what-am-i-entitled-to/) - 1. What is the extent of EQC’s obligations? If you are insured with EQC, your home is secured against damage caused by natural disaster for its “replacement value” (generally up to a maximum of $100,000 plus GST). Under the Earthquake Commission Act 1993 (‘the Act’), this means that EQC is liable to pay any costs
- [Disputes Tribunal Jurisdiction Limits](https://www.parryfield.com/disputes-tribunal-jurisdiction-limits/) - In February 2009, the New Zealand Government announced an intention to increase the Disputes Tribunal jurisdiction limits. Presently, claims are limited to $7,500.00, or $12,000.00 if the defendant agrees. These limits are to be lifted to $15,000.00 and $20,000.00 respectively. What is the Disputes Tribunal? The Disputes Tribunal of New Zealand is a statutory tribunal
- [Company Liquidation and Voidable Payments](https://www.parryfield.com/company-liquidation-and-voidable-payments/) - When a New Zealand company goes into liquidation, the liquidator can ask its creditors to refund payments they received prior to the liquidation. Parry Field Lawyers provide advice designed to help creditors avoid this risk. What happens if one of my customers is liquidated? Have you ever supplied goods or services to a company, received some
- [Enduring Powers of Attorney](https://www.parryfield.com/enduring-powers-of-attorney-2/) - What would happen to your affairs if you lost the capacity to handle them yourself? If you don’t have an enduring power of attorney (EPA), managing your property or care and welfare can be extremely difficult. Family and friends don’t have an automatic right to make decisions on your behalf. In most cases, if you
- [Feeling Harassed?](https://www.parryfield.com/feeling-harassed/) - You may be aware that the Domestic Violence Act 1995 provides a means to give protection to any person who has shared a domestic relationship with another person, and who has then been subjected to violence by that other person. But are you aware that there is also an Act that protects those being victimised
- [Economic Disparity - What Does This Mean for You?](https://www.parryfield.com/economic-disparity-what-does-this-mean-for-you/) - Section 15 of New Zealand's Property Relationships Act 1976 was introduced to address issues of inequality between partners following a breakdown of their relationship. The section empowers the Court, following a division of relationship property, to compensate a spouse/partner if his or her living standards and income will be significantly less than the other party because
- [Making an employee redundant or restructuring? A summary of some of the key employment law considerations.](https://www.parryfield.com/employment-law-considerations-when-restructuring/) - When an employer is considering making an employee(s) redundant or restructuring job positions, it is important that an employer shows good faith to its employees. The employer needs to ensure that the redundancy is genuine and must follow the correct process when carrying out either the redundancy or restructuring. Reasons For Redundancies Must Be Genuine Redundancies are
- [Minimum Code For Employment Law In New Zealand](https://www.parryfield.com/minimum-code-for-employment-law-in-new-zealand/) - Although there is no minimum code as such in New Zealand Employment Law, there are certain rights that all New Zealand employers must honour in relation to their employees. There are several pieces of New Zealand legislation that grant minimum rights to employees. These include: Written Agreement: All full time employees must have a written employment
- [Who Pays The Ferryman?](https://www.parryfield.com/who-pays-the-ferryman/) - According to Greek mythology, to be properly buried, a coin called an obol needed to be placed under your tongue. This would then be presented to Charon (the ferryman of the River Styx), as payment for the crossing of the river. The entrance to Hades, the underworld, was on the other side of the river.
- [Charitable Trusts](https://www.parryfield.com/charitable-trusts/) - Parry Field Lawyers provide legal advice on a range of trust matters including formation and operation of both family trusts and charitable trusts. Setting Up a Charitable Trust Briefly, the procedure is as follows: An original name for the Trust must be decided on. The proposed trustees agree on the form of the Trust Deed. The
- [Guidelines For Trustees (Family Trusts or Charities)](https://www.parryfield.com/guidelines-for-trustees-family-trusts-or-charities/) - Parry Field Lawyers provide legal advice on a range of trust matters including formation and operation of both family trusts and charitable trusts. Trust Records We strongly recommend that you put together a trustee minute book (say, an Eastlight folder with divisions) which will be a complete record of all trust matters. The records that should
- [Common Pitfalls In Making Decisions For Family Trusts](https://www.parryfield.com/common-pitfalls-in-making-decisions-for-family-trusts/) - In the course of trusteeship, trustees make decisions that will impact on the assets of the trust. If made incorrectly, trustees’ decisions can lead to personal liability if the trust suffers a loss. Potential problems could arise, especially in the current economic climate, due to such issues as: A drop in asset values; Excessive trust
- [What Benefits Would A Family Trust Have For Me?](https://www.parryfield.com/what-benefits-would-a-family-trust-have-for-me/) - Parry Field Lawyers provide legal advice on a range of trust matters including entry into and operation of family trusts and charitable trusts. What is a Trust? A trust is a legal obligation created when a person (the settlor) gives assets into the control of another person (the trustee) for the benefit of a further
- [Tips For Dealing With an IRD Audit Or Dispute](https://www.parryfield.com/tips-for-dealing-with-an-ird-audit-or-dispute/) - The Top Ten Things to Know when you are about to have an IRD Audit or Dispute Experience usually comes too late. When you need it, you don't have it, and when you have it, you often don't need it. This article gives ten tips to take into account if you have an IRD Dispute
- [Charities and Imputation](https://www.parryfield.com/charities-and-imputation/) - In mid-2008, the New Zealand government gave charities an opportunity to give their view on receiving a tax break. Currently charities are indirectly taxed when they invest in New Zealand companies. The government has been investigating ways to prevent this from happening. Parry Field lodged the following submission with comments on the government discussion document.
- [Donations To Charities](https://www.parryfield.com/donations-to-charities/) - Claiming Tax Credits on Donations to Charities supporting Overseas Causes Many New Zealand based charities also support overseas causes – this is often a result of donations being “ear-marked” by donors as being for support of a particular overseas-based person or purpose. Although these amounts usually make up a small percentage of the charity’s total spending, there appears
- [GST Rate Change Rule](https://www.parryfield.com/gst-rate-change-rule/) - What are the transitional rules for the GST rate increase if I account for GST on a payments basis? What are the transitional rules for moving to the 15% GST rate in New Zealand from 1 October 2010 if you account for GST on a payments basis? The transition rules applying to those on a
- [Enduring Powers of Attorney](https://www.parryfield.com/enduring-powers-of-attorney-3/) - What would happen to your affairs if you lost the capacity to handle them yourself? If you don’t have an enduring power of attorney (EPA), managing your property or care and welfare can be extremely difficult. Family and friends don’t have an automatic right to make decisions on your behalf. In most cases, if you
- [Noisy Neighbours – What Are Your Rights?](https://www.parryfield.com/noisy-neighbours-what-are-your-rights/) - Most of us are used to living in an environment where there is a certain amount of noise. However, there are also times when noise can become excessive and interfere with the peace, comfort and convenience of other people. How do you make a complaint about noise? In New Zealand, the Resource Management Act 1991 (“RMA”) imposes
- [Time Limits For Leaky Home Claims](https://www.parryfield.com/time-limits-for-leaky-home-claims/) - If you have any concerns that you may have a leaky home, it's important that you act quickly to investigate your concerns. Parry Field Lawyers provide legal advice on a range of property matters including leaky home claims. Types of Time Limit There are two different limitation periods that apply to leaky homes. 6 year Limitation
- [Problem Neighbours - What To Do?](https://www.parryfield.com/problem-neighbours-what-to-do/) - Shading from trees can be a common source of tension between neighbours. Have you ever purchased a property and later discovered that your neighbour’s trees will eventually block your view or prevent your property from having the benefit of sunlight? Parry Field Lawyers provide legal advice on a range of property matters including disputes with neighbours.
- [Voluntary Administration In New Zealand](https://www.parryfield.com/voluntary-administration-in-new-zealand/) - Changes to New Zealand's Companies Act in 2007 brought in a new procedure for insolvent companies called voluntary administration. If your business is struggling, the voluntary administration process might be of assistance. What is the purpose of voluntary adminstration? According to the New Zealand Companies Office, the purpose of voluntary administration is to provide a relatively short-term measure that
- [Consumer Credit Contracts](https://www.parryfield.com/consumer-credit-contracts/) - The Credit Contracts and Consumer Finance Act 2003 (“Act”) was enacted to simplify and update the law relating to the provision of credit. The previous Credit Contracts Act 1981 ("CCA") was complicated and not well understood. Parry Field Lawyers provide legal advice on a range of commercial matters including entering credit contracts. Which Contracts Does
- [Thinking Of Paying Yourself Director's Fees?](https://www.parryfield.com/thinking-of-paying-yourself-directors-fees/) - If you are a director of a small or medium sized company, you may be faced with the question of determining what is a reasonable and acceptable level of remuneration for yourself as a director. Parry Field Lawyers provide legal advice for managing your company including payment of directors' fees. What counts as directors' fees?
- [How To Use the Construction Contracts Act To Get Paid](https://www.parryfield.com/construction-contracts-act/) - The New Zealand Government enacted the Construction Contracts Act 2002 to help sub-contractors get paid on time and without fuss for construction work and to enable fast resolution to disputes arising under construction contracts. Parry Field Lawyers provides assistance with making and defending claims under the Construct Contracts Act. Does the Construction Contracts Act apply to me? The
- [Time Limits For Court Proceedings](https://www.parryfield.com/time-limits-for-court-proceedings/) - New Zealand law imposes time limits on suing other people. These time limits often trip people up, and prevent them bringing what would otherwise have been strong claim. Parry Field Lawyers provide legal advice on a range of commercial matters include disputes and court proceedings. Leaky Homes One common area where legal time limits become relevant is
- [Tips for ‘For-Purpose’ Groups when Engaging a Lawyer](https://www.parryfield.com/tips-for-for-purpose-groups-when-engaging-a-lawyer/) - For-purpose entities – such as charities, trusts, incorporated societies, and other not-for-profits – play a vital role in New Zealand’s social, cultural, and environmental fabric. Whether your entity is updating governance documents, reviewing its structure, or addressing a legal issue, engaging a lawyer can be an important step in ensuring compliance with the law and
- [Incorporated Societies 2025: Time to Prepare for Re-Registration](https://www.parryfield.com/prepare-for-re-registration/) - The countdown is on. Under the Incorporated Societies Act 2022, all existing incorporated societies must re-register by 5 April 2026.
- [What happens if an incorporated society doesn’t reregister?](https://www.parryfield.com/what-happens-if-an-incorporated-society-doesnt-reregister/) - The Incorporated Societies Act 2022 requires that all 24,000 incorporated societies in New Zealand reregister under this new Act before 5 April 2026. You can find more detail on what reregistration entails on our Information Hub. So, what happens if a society doesn’t reregister in time? A society that fails to reregister under the new
- [Paying Committee Members of an Incorporated Society: Key Considerations Under the New Act](https://www.parryfield.com/key-considerations-under-the-new-act/) - Under New Zealand's Incorporated Societies Act 2022 (“the Act”), incorporated societies now have more flexibility regarding governance and decision-making. One area that often sparks questions is whether a society can pay its Committee members for services rendered. The short answer is yes, subject to certain conditions. Full Powers Under Section 18 of the New Act
- [Accounting questions to answer when reregistering your Incorporated Society](https://www.parryfield.com/accounting-questions-to-answer-when-reregistering-your-incorporated-society/) - There are some accounting points you need to consider when you reregister under the Incorporated Societies Act 2022. While we are not accountants, let’s look at some key questions and outline some points here. You may also want to review more details at the links below. Issue 1: XRB reporting You will need to comply
- [Are Trustees of an Unincorporated Trust Liable for Health & Safety Breaches?](https://www.parryfield.com/unincorporated-trust-health-and-safety/) - Can a trust, or its trustees collectively, be regarded as a “person” and therefore held directly accountable for breaches of Health and Safety law? In this article, we consider how a tragic accident in 2020 led to a court ruling on this issue, clarifying the liability of trustees under the Health and Safety at Work
- [AI, The Double-Edged Sword](https://www.parryfield.com/ai-the-double-edged-sword/) - By Steven Moe (Partner) and Annemarie Mora (Solicitor) at Parry Field Lawyers Artificial Intelligence (AI) is already influencing your legal work, even though you may not know it. Most legal software providers have incorporated some aspects of generative AI into their ecosystem including reviewing and summarising documents, reviewing briefs and outlining potential weaknesses, simplifying submissions
- [Wills Month this September](https://www.parryfield.com/wills-month/) - September is Wills month and it’s a great reminder that your Will is an important document that needs to be reviewed regularly. We have noticed a rise in charities offering a free Will service and other online Will options. While this may be well-meaning, there are reasons for careful legal advice when preparing your Will
- [Church Control Over Charitable Trusts](https://www.parryfield.com/church-control-charitable-trusts/) - Navigating the rocky shores of “control” where a Church may exercise some power over other organisations and the implications that may result in the need for consolidation of accounts and a change in the reporting tier used by that Church. Introduction Many of the most famous charities today have a history that trace back to
- [Seniors and Estates – Recent Updates](https://www.parryfield.com/seniors-and-estates-update/) - There have been a few recent changes to financial limits in the Seniors and Estates areas of law. Also, in the Seniors sphere, Retirement Village living continues to be much discussed. Here are some updates. Rest Home Care Subsidies Each year, in July, the asset limits relating to Rest Home Care (also know as Residential
- [Parry Field Lawyers Expands National Presence with New Auckland Office](https://www.parryfield.com/auckland-office/) - Parry Field Lawyers are pleased to announce the opening of our Auckland office, an exciting milestone reflecting the ongoing growth of the firm and our commitment to being accessible to our clients across Aotearoa New Zealand. With strong roots in Canterbury and the West Coast region, Parry Field’s expertise and dedication to providing sound legal
- [Can Pastors be Employees? The Answer is Changing](https://www.parryfield.com/can-pastors-be-employees-the-answer-is-changing/) - Historically, Ministers of Religion, including pastors, were not recognised as employees. Instead, Ministers were seen as having been ‘called’ by God to their role, thereby sitting outside the employer-employee relationship. This meant that the normal employment rules did not apply. Over time this has changed however, and it is now possible that a pastor may
- [Changing the Name of an Incorporated Society – What You Need to Know](https://www.parryfield.com/changing-the-name-of-an-incorporated-society/) - As you may know, all incorporated societies in New Zealand must re-register under the new Incorporated Societies Act 2022 (the “new Act”). For more information about this, we have written an article about it here. The new Act mandates that an incorporated society’s name must end with either ‘Manatōpū’, ‘Incorporated’, or ‘Inc’, or a combination
- [Can Providing Community Housing be Charitable? Part 3](https://www.parryfield.com/can-providing-community-housing-be-charitable-part-3/) - Part 3: Alternative Pathway Available for Entities Providing Housing If you have got to Part 3, obtaining charitable status may not be the most viable option for your entity. As mentioned in Part 2 , an alternative pathway is to apply for an exemption through Inland Revenue whereby income derived from your entity will be
- [Can Providing Community Housing be Charitable? Part 2](https://www.parryfield.com/can-providing-community-housing-be-charitable-part-2/) - Part 2: When will an Entity which Provides Housing not be seen as Charitable? In this first Part of this series here we dealt with when housing can be considered charitable. Now in this Part 2 we are going to consider the opposite scenario and when it applies. The key hurdle for an entity to
- [Can Providing Community Housing be Charitable? Part 1](https://www.parryfield.com/can-providing-community-housing-be-charitable-part-1/) - Part 1: When an Entity which Provides Housing will be Charitable We support many groups looking at providing housing and often answer this common question. In this three-part series, we set out the information you need to know. An entity may be eligible for registration as a charity and the resulting income tax exemption, provided
- [Advocacy and Charitable Status: Where is the Line?](https://www.parryfield.com/advocacy-and-charitable-status/) - Advocacy has become an increasingly common aspect of charitable work in Aotearoa New Zealand. A frequent question is how far a charity can go before advocacy risks its charitable status by deviating from the definition of a “charitable purpose” under section 5 of the Charities Act 2005. Can Charities Engage in Advocacy? In short, yes,
- [Governance Bites with Steven Moe and Mark Banicevich](https://www.parryfield.com/governance-bites-with-steven-moe-and-mark-banicevich/) - Partner, Steven Moe, recently sat down with Mark Banicevich for the Governance Bites podcast series talking about key governance topics. Mark and Steven cover practical aspects of board operations, including how to handle motions, the role of the chair, defining organisational purpose, creating safe spaces for discussion, and understanding director liability. The episodes offer valuable
- [New Parent Boost Visitor Visa - Bringing Parents Closer](https://www.parryfield.com/parent-boost-visitor-visa/) - On 8 June 2025, Immigration New Zealand (INZ) unveiled the Parent Boost Visitor Visa, a new initiative aimed at reuniting families and enhancing New Zealand’s appeal to skilled migrants. Set to open for applications on 29 September 2025, this visa allows parents of New Zealand citizens and residents to stay in the country for extended
- [Not ‘Just Another Governance Burden’ for Charities](https://www.parryfield.com/not-just-another-governance-burden-for-charities/) - All registered charities must now review their governance procedures every three years. We have heard it said that this is simply another burden for charities. We disagree and here’s why. Why this requirement has been introduced The policy goal seems to be to help charities succeed. Some charities are large, well-established entities with robust
- [International Charities: Ensuring Good Governance with Growth](https://www.parryfield.com/international-charities-ensuring-good-governance-with-growth/) - Is your organisation thinking of setting up a branch overseas? While local law will need to be considered, governance and structures which ensure there are connections into the future are also important factors in setting up branch organisations. We have written this with international charities in mind, as for a business venture, there are different
- [Overseas Investment in New Zealand Land](https://www.parryfield.com/overseas-investment-in-new-zealand-land/) - How do you keep safe if you are overseas but buying land in New Zealand? Two overseas investors, William Mitchell and Marzio Keiling, faced legal consequences for attempting to circumvent the laws around purchasing forestry land in New Zealand. The pair used a strategy of incorporating New Zealand Companies where the main shareholder was a
- [《2022年法人社团法》重新注册要求 – 您需要了解的关键事项](https://www.parryfield.com/《2022年法人社团法》重新注册要求-您需要了解的/) - 新法新要求 新西兰现有约2万4千个法人社团（Incorporated Society），涵盖体育俱乐部、兴趣爱好者团体、社区支持组织等广泛领域。这些法人社团都必须依法完成重新注册。 规范法人社团及其管理人员权利与义务的法律法规已完成了期待已久的修订，并于2022年4月获得皇家批准，即《2022年法人社团法》（下称“新法”）。 因为所有的法人社团或多或少都需要进行合规审查以符合新法的规定，我们将关键注意事项列举如下供您参考。同时，也会在我们的信息中心持续更新相关内容。 每个法人社团都要有新的社团章程，以符合重新注册的资格。有些可能调整变更幅度较小；有些可能会大幅增补且需要较为复杂地调整。对于有些法人社团而言，这也是一次机会，重新考量是否继续以法人社团的形式继续运营，还是以其他形式更为适合，比如慈善信托的形式。 关于我们 Parry Field 律师事务所乐于为您助力 - 提供您所需的信息，助您更顺畅地推进整个流程。我们律所长期致力于支持社区组织，善于根据具体情况量身定制方案，尤其是制订社团组织章程方面。 我们推出了《慈善机构健康检查》指南，您可以访问我们的网站查看下载。我们也欢迎您通过电话电邮的方式与我们联系。我们律所拥有约100名员工及4个办公室，是一家拥有全面综合业务的律所，可以就房地产、争议解决及合同等事务提供支持全方位的支持与服务。 重新注册的要求 自2023年10月5日起至2026年4月5日，根据新法要求，所有法人社团必须在此期间完成重新注册程序。 公司注册局（Company Office）简化了流程且不收取任何费用，仅需要填写在线申请表，并提供下列主要信息： 新西兰商业编号（NZBN）及注册编号； 拟注册的办公室实际地址； 财务结算日； 指定联络人信息； 所有拟任干事的姓名，并就每位干事提供以下内容： 实际地址（不会向公众披露）； 担任干事的书面同意； 声明—确认其未被取消担任干事的资格—公司注册局提供的标准模板； 确认法人社团拥有至少10名成员； 确认一名干事已审核拟议社团章程并确认其符合新法规定。 此外，法人社团必须上传一份符合新法要求的社团章程。就此专题，我们撰写了六篇文章予以详述。您可以在我们的网站信息中心查阅这一专题。我们律所协助了众多法人社团进行新法合规审查与修订，也希望为更多的法人社团服务助力。 如何做好准备 目前是重新审核社团章程及运营机制的良机—确保您的社团符合新法规定。比如，审核是否已建立争议解决机制？对于干事的利益冲突是否有明文处理程序？在我们的网站信息中心，提供了大量的关于新法对于法人社团影响的资料信息，供您查阅。我们也乐于协助您的社团做好全面的准备。欢迎您致电致函联系我们。我们将为您定制个性方案，竭诚为您服务。 注：本文内容不构成法律建议。如需进一步协助，请随时联系 Parry Field 律师事务所。
- [Immigration Updates and What is on the Horizon – January 2025](https://www.parryfield.com/immigration-updates-and-what-is-on-the-horizon-january-2025/) - In December 2024, Immigration Minister Erica Stanford emphasised the importance of “a responsive immigration system” in rebuilding New Zealand's economy, unveiling significant changes to the Accredited Employer Work Visa (AEWV) program. On 27 January 2025, Economic Growth Minister Nicola Willis elaborated on this vision, stating, “The change is part of the Government’s plan to unlock
- [Upcoming Changes to the Accredited Employer Work Visa in March 2025](https://www.parryfield.com/upcoming-changes-to-the-accredited-employer-work-visa-in-march-2025/) - In December 2024, the New Zealand Government announced significant reforms to the Accredited Employer Work Visa (AEWV) and Specific Purpose Work Visa (SPWV) to create a more flexible and responsive immigration system. These changes aim to address labour shortages while ensuring fair treatment for both employers and migrant workers. Starting from 10 March 2025, Immigration
- [IRD Approval for Changing Your Rules: Necessary or not?](https://www.parryfield.com/ird-approval-for-changing-your-rules-necessary-or-not/) - When it comes to changing your founding document, some rules state that permission must first be sought from IRD. This is a hangover of the past when it was required and has sometimes caused confusion as to whether it is actually necessary these days, or not. The good news is that IRD no longer requires
- [CEO vs Board liability for Health & Safety](https://www.parryfield.com/ceo-vs-board-liability-for-health-safety/) - Why weren’t Board members liable in the Port of Auckland case? By Steven Moe (Partner) and Hannah Carey (Special Counsel) at Parry Field Lawyers Former Port of Auckland Chief Executive Tony Gibson has recently been sentenced for health and safety breaches. It’s the first time a high profile CEO has had such a prosecution brought
- [Shareholder Activism: Having Your Say On The Future](https://www.parryfield.com/shareholder-activism-having-your-say-on-the-future/) - Shareholder activism is becoming more common. It is defined as when Shareholders take a more active role in steering the company rather than being passive bystanders to the initiatives and direction of the governing body. Many Shareholders are now using activism to push companies towards more sustainable or ESG focused investing decisions. As Shareholders of
- [Board Skills Matrix](https://www.parryfield.com/board-skills-matrix/)
- [Are Advocacy Purposes Charitable?](https://www.parryfield.com/are-advocacy-purpose-charitable/) - The effects of Better Public Media Trust v AG and what it means for advocacy charities. The Court of Appeal decision Better Public Media Trust v Attorney-General from November 2023 lays down some guidance as to advocacy charities. In its decision, the court discussed and drew analogies from the Supreme Court judgements Re Greenpeace (SC)
- [‘Officer’ Breached Health and Safety Duties](https://www.parryfield.com/officer-breached-health-and-safety-duties/) - Who is liable if there is a breach of health and safety? A new case gives us some insights. A former Port of Auckland CEO was found guilty for breaching his duties as an officer under the Health and Safety at Work Act 2015 (the “Act”). It is an important reminder that all officers have
- [What Happens if a Charity Goes Rogue Supporting Politicians?](https://www.parryfield.com/what-happens-if-a-charity-goes-rogue-supporting-politicians/) - A recent decision by Charities Services is a reminder that charities have restrictions around political activity. In late 2024 the charities regulator signalled its intention to deregister the Te Whānau o Waipareira Trust – the key reason being the trust’s perceived political activity, namely money provided to a political party and a political candidate. Why
- [Health And Safety – The Obligations Of An “Officer”](https://www.parryfield.com/health-and-safety-the-obligations-of-an-officer/) - Until recently in New Zealand, no officer of a large, complex New Zealand company had been convicted of breaching their obligations under the Health and Safety at Work Act (HSW Act). In a recent case, however, former Ports of Auckland CEO, Tony Gibson, was found guilty of failing to carry out adequate health and safety
- [Post-Resignation Employment Obligations](https://www.parryfield.com/post-resignation-employment-obligations/) - You’ve recently resigned from your employment and are looking to set up a competing business with your employer. Is that ok? Well, it depends. Do you have a restraint of trade/non-compete (can’t set up a business in competition), non-dealing (can’t work with former clients) or non-solicitation (can’t approach former clients or employees) clause in your
- [Incorporated societies – the April 2026 deadline to reregister is looming](https://www.parryfield.com/incorporated-societies-the-april-2026-deadline-to-reregister-is-looming/) - All incorporated societies in New Zealand need to reregister under the Incorporated Societies Act 2022 by April 2026 or they will cease to exist and have their assets distributed. What does this mean in practice? The consequences are significant for your existence, assets and name. The incorporated society will cease to exist. This means the
- [Loans to Charities for Projects: Complying with Legal Requirements](https://www.parryfield.com/loans-to-charities-for-projects-complying-with-legal-requirements/) - Most entities will be aware that if they issue debt securities, they have obligations under the Financial Markets Conduct Act 2013. Charities need to be aware that the same obligations apply to them if they issue debt securities.
- [The Rise of Advisory Boards](https://www.parryfield.com/the-rise-of-advisory-boards/)
- [Negative Screening versus Positive Screening](https://www.parryfield.com/negative-screening-versus-positive-screening/) - The way we invest money has a powerful impact – if it is invested in something that is fundamentally negative, our investment is tacit support. Unsurprisingly, responsible investors (including people responsible for trusts) are increasingly looking more deeply at how they invest. Many now expect more than a good financial return - they want to
- [Practical Considerations for Board Succession Planning](https://www.parryfield.com/practical-considerations-for-board-succession-planning/) - Succession planning is a critical component of effective governance for any board, whether it’s for a corporate entity, charity, or for-purpose organisation. In New Zealand, where governance practices are guided by both legal frameworks and best practice principles, succession planning ensures that a board remains dynamic, diverse, and capable of steering the organisation into the
- [Entrepreneur Work and Resident Visa: Pathways to Business and Residency in New Zealand](https://www.parryfield.com/entrepreneur-work-and-resident-visa-pathways-to-business-and-residency-in-new-zealand/) - New Zealand (NZ) has become a thriving hub for entrepreneurs, offering a supportive environment and an attractive destination with its natural beauty, high living standards, and welcoming approach to immigrants. Entrepreneurs can establish themselves in NZ through the Entrepreneur Work Visa, leading to the Entrepreneur Resident Visa, offering a pathway to contribute to the economy
- [The Curious Case of the Declarations needed to Incorporate as a Charitable Trust Board](https://www.parryfield.com/the-curious-case-of-the-declarations-needed-to-incorporate-as-a-charitable-trust-board/) - We often get asked questions about setting up charities – in fact we have helped set up more than 50 just in the last year! A common question is regarding the CT1 Form which is needed to incorporate as a charitable trust board (the form is here). The form requires one of the trustee’s of
- [How can Limited Partnerships help Entrepreneurs?](https://www.parryfield.com/how-can-limited-partnerships-help-entrepreneurs/) - The Limited Partnership regime was introduced fairly recently in New Zealand through the Limited Partnership Act 2008. As such, limited partnerships may not be as familiar to Kiwi entrepreneurs and founders. In this article, we highlight a few of the advantages and disadvantages of choosing a limited partnership for your business structure. In our view, they represent a relatively simple structure which can really be useful in the right situation.
- [New Era For Parry Field Lawyers](https://www.parryfield.com/new-era-for-parry-field-lawyers/) - Parry Field Lawyers has welcomed a new member of its leadership team with the appointment of a Chief Executive role for the business.
- [Changing Your Name as Charity](https://www.parryfield.com/changing-your-name-as-charity/) - There are many reasons why a charity may wish to change its name; maybe the name is too similar to another organisation, or the name doesn’t easily get across what your charity is about. Maybe as time has gone on since you formed your charity, your purpose has changed, and you would like your name
- [Resettlement of Charitable Trusts: What is it and why does it matter?](https://www.parryfield.com/resettlement-of-charitable-trusts-what-is-it-and-why-does-it-matter/) - We often get asked by charitable trusts to help vary their trusts and are happy to assist. In fact in the last year we have helped dozens through the process and assisted in preparing the documents needed. A question often comes up though – whether the changes could unwittingly lead to what is known as a ‘resettlement’ of the Trust. We are going to answer what that is and why this may be relevant to your charitable trust in this article.
- [Christchurch Earthquake Employment Law Continued (Historical)](https://www.parryfield.com/christchurch-earthquake-employment-law-continued/) - This is our third blog on employment law issues for those affected by the Christchurch Earthquake. We answer the question: My business is not going to open again or, at least, not in the near future, can I make all or some of my employees redundant? Yes, if you can show that the position filled by
- [Christchurch Earthquake Issues For Employers (Historical)](https://www.parryfield.com/christchurch-earthquake-issues-for-employers/) - This blog continues with our series of blogs on the legal consequences of the Christchurch Earthquake by our qualified New Zealand Lawyers. 1. My business is unable to keep operating (or was unable to operate for a time) after the earthquake due to damage or a police cordon, how long do I have to keep
- [Christchurch Earthquake Legal Issues For Employees (Historical)](https://www.parryfield.com/christhurch-earthquake-legal-issues-for-employees/) - In this, our fourth and final blog on employment issues, we look at legal issues for employees resulting from the Christchurch earthquake. This includes issues such as redundancy, and whether or not you are entitle to financial assistance. Can I be made redundant as a result of the earthquake? Yes, there are a number of
- [Visa Guide for Travelling New Zealand during the Holiday Period](https://www.parryfield.com/visa-guide-for-travelling-new-zealand-during-the-holiday-period/) - Planning a New Zealand Getaway for Christmas and New Year Holidays or Chinese and Lunar New Year? Here is your Visa Guide! 计划在圣诞和新年假期或中国春节期间前往新西兰度假吗？这是您的签证指南！ New Zealand (NZ) is renowned for its stunning landscapes, diverse wildlife, and vibrant culture, making it a popular destination for tourists and those visiting family. If you are looking to escape
- [Natural Disasters - Information You Need Before Negotiating With Your Business Insurer](https://www.parryfield.com/christchurch-earthquake-information-you-need-before-negotiating-with-your-business-insurer/) - If your business suffers damage from a natural disaster, negotiating a successful insurance claim will be vital for the viability of your business going forward. This article discusses what you need to consider when making a claim and how to maximise your business’ policy entitlements. This is a useful tool whatever stage of the process
- [Government Announces Proposed Modernisation of Company Law](https://www.parryfield.com/government-announces-proposed-modernisation-of-company-law/) - In August, 2024, the New Zealand Government announced plans to modernise and simplify the Companies Act 1993, which governs how New Zealand’s 730,000 companies are established, operated, and dissolved. While the Act has been in place for over 30 years and remains largely effective, targeted improvements are set to make it more suitable for today’s
- [Understanding the Charities Business Income Exemption: Key Points for New Zealand Charities](https://www.parryfield.com/understanding-the-charities-business-income-exemption-key-points-for-new-zealand-charities/) - We often get asked about what income (including business income) is exempt from taxation by our many charity clients. In New Zealand, registered charities benefit from various tax exemptions. Inland Revenue released an interpretation statement (IS24/08) clarifying the rules around tax exemptions under section CW 42 of the Income Tax Act 2007. This exemption allows
- [Avoid Discrimination When Hiring out Church Venues](https://www.parryfield.com/avoid-discrimination-when-hiring-out-church-venues/) - Many organisations choose to hire out their venues to the public when the venues are otherwise unused. While this can be an excellent way of bringing in funds, there are some pitfalls to be aware of including intentional or unintentional discrimination. Discrimination on the basis of religion In 2012, a Catholic Priest in the United
- [Is Your Raffle Legal?](https://www.parryfield.com/is-your-raffle-legal/) - Raffles are a common way to raise money for worthy causes. What may surprise you is that there are laws that govern how raffles need to be run. For example, it is illegal to run a raffle online. It pays to be aware of the rules before organising a raffle. Here are some important things
- [Resolving Disputes between Beneficiaries](https://www.parryfield.com/resolving-disputes-between-beneficiaries/) - What should an executor do when beneficiaries or family members not provided for under the will have issues with the will?
- [Family Protection Act Claims](https://www.parryfield.com/family-protection-act-claims/) - It is always difficult when a loved one passes away. But this can be made significantly worse when someone discovers that they have not received the provision under the will
- [What is my Duty as an Executor?](https://www.parryfield.com/what-is-my-duty-as-an-executor/) - We assist many people to prepare their wills, as well as helping executors to manage estates. A common question we get is “what duties apply to an executor?”
- [Do I Have to be an Executor?](https://www.parryfield.com/do-i-have-to-be-an-executor/) - If someone appoints you as their executor, you are not required to accept this. However, bear in mind that once you decide to take on the role of executor, you cannot later change your mind.
- [The Tax Benefit of Payroll Giving: How Does it Work?](https://www.parryfield.com/the-tax-benefit-of-payroll-giving-how-does-it-work/) - Payroll giving occurs when employers enable their employees to make donations directly from their gross wages. The tax benefit is that the amount of PAYE or withholding tax the employee pays is reduced by the amount of their donation. They also receive a ‘tax credit’ from the donation, which is 33.3% of the donation value.
- [How Much Could I Receive if Someone Breaks a Promise to me in their Will?](https://www.parryfield.com/how-much-could-i-receive-if-someone-breaks-a-promise-to-me-in-their-will/) - If you are able to demonstrate that a deceased person failed to fulfil a promise to leave you something after they die, how much will the Court give you?
- [What Happens if Someone’s Will Does not Leave me what they Promised?](https://www.parryfield.com/what-happens-if-someones-will-does-not-leave-me-what-they-promised/) - What happens if someone promises to leave you something after they die, but then fails to actually do so? You may have a claim under the Law Reform Act 1949.
- [Answering Common Questions About Engaging Lawyers](https://www.parryfield.com/answering-common-questions-about-engaging-lawyers/) - It can be confusing to know when to engage a lawyer and what the terms of engagement and prices will be. We have answered five questions to help you and your startup ‘get the ball rolling’.
- [Best Practice Minute-Taking](https://www.parryfield.com/best-practice-minute-taking/) - Why minutes matter Accurate and thorough board minutes are as critical for charitable entities as they are for companies. Well-written minutes help to ensure charitable entities are legally compliant and assist effective and efficient governance. They are an important record for current, absent and future board members about meeting discussions and decisions as they provide
- [Best Practice Board Papers](https://www.parryfield.com/best-practice-board-papers/) - Why good papers matter Board papers help to ensure effective and efficient board meetings and well-informed decision-making. They should be clear, concise, and structured to assist decision-making while avoiding unnecessary detail. Board members, including those in charitable entities, have a number of duties. Well-informed, well-constructed board papers will assist board members to consider what matters
- [Hikurangi Enterprises: A Social Housing Case Study](https://www.parryfield.com/hikurangi-enterprises-a-social-housing-case-study/) - Steven Moe, at Parry Field assisted Panapa at Hikurangi Enterprises to set up the Kaenga Hou Trust as a registered charity. This case study highlights the steps taken.
- [ESOPS: When are Employees Shares Taxable?](https://www.parryfield.com/esops-when-are-employees-shares-taxable/) - Some employees are eligible to receive shares in the company they work for under an Employee Share Scheme (ESS). It is helpful to understand what is likely to be taxed and when. Some companies adopt ESS to incentivise their employees to work towards the success of the company as both an employee and as a
- [Privacy: Use of Your Personal Information](https://www.parryfield.com/privacy-use-of-your-personal-information/) - In our article on Privacy for Organisations we talk about how to stay safe as an organisation. But what about if you have shared your personal information with an agency? How do you stay safe as an individual? Let’s look at some frequently asked questions. FAQs 1. Do agencies need to tell you if your
- [What is Probate?](https://www.parryfield.com/what-is-probate/) - Probate is the process by which a Court officially recognises a deceased person’s will and the executors of that will.
- [Changes to the Accredited Employer Work Visa (新西兰 “雇主认证工作签证” 的变化)](https://www.parryfield.com/changes-to-the-accredited-employer-work-visa-新西兰-雇主认证工作签证-的变化/) - 对于澳大利亚和新西兰职业标准分类(ANZSCO)中 4级和5级工作，如果既不在绿名单上且工资未达到认证雇主工签的工资标准的1.5倍（现在是2月中位数工资标准）—
- [How Much Should Charities Spend on Expenses?](https://www.parryfield.com/how-much-should-charities-spend-on-expenses/) - How much should charities spend on expenses? When people donate to charities they rightly expect their donation will go towards the charitable cause. However, charities, like all entities, inevitably incur expenses to enable them to do their charitable work. We were recently asked what proportion of charitable income can reasonably be spent on expenses. In
- [CCS Disability Action](https://www.parryfield.com/ccs-disability-action/) - What is your Charity called, where are you based and what sort of things are you involved in? CCS Disability Action is the largest disability support and advocacy organisation in New Zealand, supporting people with impairments of any type. Our vision is that every disabled person/whānau hauā is interwoven into the lives of their whānau
- [Hauora Aotearoa](https://www.parryfield.com/hauora-aotearoa/) - What is your Charity called, where are you based and what sort of things are you involved in? Our Charity is Hauora Aotearoa. Our kaupapa tackles the well-being crisis among our rangatahi and the burnout crisis among our school teachers. We currently work with 20 secondary schools across Aotearoa, delivering our Te Reo Hauora (The
- [The Auckland Church Network NZ](https://www.parryfield.com/the-auckland-church-network-nz/) - What is your Charity called, where are you based and what sort of things are you involved in? We are Auckland Church Network, an organic movement of churches and not-for-profits, working together for the spiritual & social flourishing of our city. We're involved in sparking & encouraging prayer movements in and for the city; we
- [Arotahi and Develop Together](https://www.parryfield.com/arotahi-and-develop-together/) - What is your Charity called, where are you based and what sort of things are you involved in? We have two organisations: Arotahi which works in NZ with Māori working with Māori through Māori Kaupapa, NZ based missional groups and flat based discipleship with young adults. Arotahi also supports pastor training, theological centres and church
- [Junior Community Sports Foundation](https://www.parryfield.com/junior-community-sports-foundation/) - What is your Charity called, where are you based and what sort of things are you involved in? Our Charity is called “Junior Community Sports Foundation”. We carry out organised one day sports festivals connecting children, youth and whānau from across communities within NZ. With a focus of uniting people, no matter their socio economic
- [Upstream](https://www.parryfield.com/upstream/) - What is your Charity called, where are you based and what sort of things are you involved in? Upstream What gives you hope for the future? There are plenty of people that are not satisfied with the status quo and are doing something to make a difference. It's encouraging to know that there are people
- [River Aotearoa Charitable Trust](https://www.parryfield.com/river-aotearoa-charitable-trust/) - One of our recent purpose driven clients wanted to set up an organisation which seeks to revitalise, strengthen and raise awareness about Indigenous approaches and worldviews. This is exactly the sort of assignment which we really enjoy. To progress this we collaborated through discussions with our client leads on this, Jodi Gustafson and Erin Matariki,
- [The Hyphen Project](https://www.parryfield.com/the-hyphen-project/) - What is your Charity called, where are you based and what sort of things are you involved in? The Hyphen Project is a Charitable Trust that is establishing an innovative new learning institute for neurodivergent learners. It will run a talent incubator for gifted teens aged 16-19 years old who are autistic, have ADHD or
- [Wētā Conservation Charitable Trust](https://www.parryfield.com/weta-conservation-charitable-trust/) - What is your Charity called, where are you based and what sort of things are you involved in? Wētā Conservation Charitable Trust. We are based in New Zealand and operate nationwide. Involved in: education, conservation. What gives you hope for the future? To preserve New Zealand’s biodiversity so that wētā, grasshoppers and allied insects (Orthoptera)
- [Changes to the Accredited Employer Work Visa](https://www.parryfield.com/changes-to-the-accredited-employer-work-visa-2/) - The Minister of Immigration has announced changes to the Accredited Employer Work Visa- we have summarised the changes and what you need to know.
- [Testimonials](https://www.parryfield.com/testimonials/)
- [West Coast Update](https://www.parryfield.com/west-coast-update/) - We have a lot of exceptional people across Parry Field Lawyers and are delighted to officially welcome the newest member of our West Coast team. Maria Smith has joined our Hokitika office providing support to clients on a range of matters including rural, residential and commercial property. She’s spent the past eight years working in
- [New offices in the heart of Christchurch](https://www.parryfield.com/new-offices-in-the-heart-of-christchurch/) - Parry Field Lawyers has expanded its offering to clients with the opening of a fourth office and a return to the Christchurch CBD, for the first time since the 2011 February earthquake. It’s nearly 12 years to the day since our team, along with others, were trapped on the upper floors of the 17-storey Forsyth
- [Is your Privacy Policy Compliant With the Upcoming Changes?](https://www.parryfield.com/is-your-privacy-policy-compliant-with-the-upcoming-changes/) - On 30 June 2020, the long-awaited Privacy Bill received Royal Assent, with the changes coming into effect on 1 December 2020. Privacy Commissioner John Edwards has said “The new Privacy Act provides a modernised framework to better protect New Zealanders’ privacy rights in today’s environment.” Some of the key changes include: • All agencies will
- [Franchising 101: What do you need to know?](https://www.parryfield.com/franchising-101-what-do-you-need-to-know/) - If you have a successful business then chances are one way to grow it could be through Franchising. In this article we want to cover some of the key points that you need to know if you want to head down that path. Franchising is a good alternative to consider because it can increase your
- [Tech Start-Up Assistance](https://www.parryfield.com/tech-start-up-assistance/) - Parry Field Lawyers is pleased to have assisted tech start-up Komodo on their recent capital raising. Komodo have successfully raised $1.8 million allowing them to provide much needed wellbeing support to students. The start-up provides a platform for students to communicate with staff and provides schools with ways to identify and address issues such as
- [The SALT Collective Story](https://www.parryfield.com/8586-2/) - Following the Social Enterprise World Forum in Christchurch, placemaker Laura Taylor identified the social enterprise approach as an excellent fit with community-led place governance. She invited social enterprise specialist Steven Moe of Parry Field to attend placemaking huis underway in the Innovation Precinct and introduce local business owners to the concept of social enterprise.
- [Growing with the Selwyn District](https://www.parryfield.com/growing-with-the-selwyn-district/) - Almost 6 years to the day since Parry Field Lawyers opened its office in the Selwyn District, the firm has officially moved into new larger premises at 80 Rolleston Drive. Selwyn Mayor Sam Broughton was on hand for the ribbon cutting and celebration. He praised Parry Field for having the foresight to base itself in a
- [Governance for Faith Based Organisations](https://www.parryfield.com/governance-for-faith-based-organisations/)
- [Employment](https://www.parryfield.com/employment/)
- [The Decentralised Revolution: White Paper](https://www.parryfield.com/the-decentralised-revolution-white-paper/) - Welcome to the White Paper that you can download here: “The Decentralised Revolution: Understanding the potential of Blockchain, DeFi, Crypto, DAOs, NFTs and the Metaverse to drive innovation, creativity and new paradigms“. Sparked by the Reserve Bank of New Zealand issues papers about the future of money it uses that as a launching point to take
- [Legal Structuring of new initiatives to empower impact for religious groups](https://www.parryfield.com/legal-structuring-of-new-initiatives-to-empower-impact-for-religious-groups/) - Paper for Legalwise session at Religion and the Law Conference 12 November 2021 By Steven Moe, Partner at Parry Field Lawyers “I alone cannot change the world, but I can cast a stone across the waters to create many ripples.” Mother Teresa Introduction Religious groups are filled with people who want to have positive impact
- [Obligations & Objections: Understanding the Scope of the End of Life Choice Act and its Impact on Landlords](https://www.parryfield.com/obligations-objections-understanding-the-scope-of-the-end-of-life-choice-act-and-its-impact-on-landlords/) - The End of Life Choice Act 2019 is now in force. This means that a person with a terminal illness who meets the eligibility criteria can ask for medical assistance to end his or her life. In this article we talk about the key provisions and also consider what that might mean for certain situations
- [2021 Resident Visa – your questions answered! 2021 居民签证——您的问题得到解答！](https://www.parryfield.com/2021-resident-visa-your-questions-answered-2021-居民签证-您的问题得到解答！/) - On 30 September 2021, the Minister of Immigration announced a “one-off” and “simplified pathway to residence” – the 2021 Resident Visa. Am I eligible? To be eligible for the 2021 Resident Visa, you must: have been in New Zealand on 29 September 2021 – we note those in Australia who have not been able return
- [Is It Too Risky Being A Company Director? Some Good News](https://www.parryfield.com/is-it-too-risky-being-a-company-director-some-good-news/) - You have probably seen lots of articles and webinars hammering on about directors’ duties. You are left feeling slightly depressed about the idea of becoming a director. Or maybe you are one already and wondering if it’s really worth it. There are recurring topics when it comes to risks of being a Director. You will
- [The SplashSave Foundation](https://www.parryfield.com/the-splashsave-foundation/) - We first met Richard Waggott, the Co-founder of The SplashSave Foundation (https://splashsave.org/), through the work that we have been doing on social enterprise structures and charity set ups. The initial contact email said “I am looking for some advice and idea of costs to engage you in helping me structure our social enterprise / charitable
- [Trustee Liabilities for Injuries: What is Covered?](https://www.parryfield.com/trustee-liabilities-for-injuries-what-is-covered/) - Trustees frequently ask us whether they would be personally liable if someone is injured on a course run by a trust where they are a trustee. For example, imagine a youth focussed trust and they employ Jane, she takes a group of children on a hiking trip. During this a child is injured in an
- [Charities and the New Trusts Act 2019: Any Impact?](https://www.parryfield.com/charities-and-the-new-trusts-act-2019-any-impact/) - The New Trusts Act 2019 has implications for all trustees and their obligations whether private trusts or charitable trusts. In this article we discuss the impacts it will have on charitable trusts. The Act came into force on the 30 January 2021 so trustees need to understand the changes now in place. What are key
- [Health & Safety: Volunteers](https://www.parryfield.com/health-safety-volunteers/) - There is often confusion over Health and Safety – the rules have been around for a while now but we still get some common questions. Below we set out some of the key points to consider to ensure compliance around volunteers. Check out our other guidance on these topics as well. Is your organisation a
- [Health and Safety: 10 Key points to be aware of](https://www.parryfield.com/health-and-safety-10-key-points-to-be-aware-of/) - There is often confusion over Health and Safety – the rules have been around for a while now but we still get some common questions. Below we set out some of the key points to consider to ensure compliance. Check out our other guidance on these topics as well. Top 10 things to know Be
- [Can an insurer withhold paying until the homeowner actually repairs or rebuilds?](https://www.parryfield.com/can-an-insurer-withhold-paying-until-the-homeowner-actually-repairs-or-rebuilds/) - In the case of East v Medical Assurance New Zealand Limited, the question of when an insurer has to make full payment to a homeowner to settle their earthquake damage claim was considered. The insurer argued that it did not have to make payment until the homeowner actually incurred the cost of repairs/rebuilding. The homeowner
- [Parry Field Lawyers are pleased to announce the release of “Start-ups Legal Toolkit 2018"](https://www.parryfield.com/parry-field-lawyers-pleased-announce-release-start-ups-legal-toolkit-2018/) - We get many questions from start-ups, charities and social enterprises on what they need to consider when establishing themselves. This made us think – “why not put all our answers in one spot?!” After the initial buzz of coming up with your great idea, the next practical stage can be quite overwhelming – particularly if
- [New Zealand Tax Avoidance](https://www.parryfield.com/new-zealand-tax-avoidance/) - In the recent Court of Appeal decision Commissioner of Inland Revenue v Penny and Hooper [2010] NZCA 231 (4 June 2010) it was held that Mr Penny and Mr Hooper entered into a tax avoidance agreement when structuring their affairs in such a way as to avoid paying tax at 39% on the majority of
- [GST Domestic Reverse Change](https://www.parryfield.com/gst-domestic-reverse-change/) - Is a GST Domestic Reverse Charge a Good Idea? GST is a hazardous tax, not only for taxpayers, but also for the Government. Unlike income tax, the Government has a commitment to refunding GST, and this part of the GST mechanism leaves the tax open to manipulation. The hazard is greatest where the assets sold are
- [What Are Portfolio Investment Entities?](https://www.parryfield.com/what-are-portfolio-investment-entities/) - You may have seen the term Portfolio Investment Entity or PIE used in the local newspapers and wondered what it was all about. In this article we explain the reason for the provisions, and what they to do. The Before-PIE Problem New Zealand's PIE rules attempt to make the tax system more neutral. In the before-PIE world
- [New Zealand As Financial Hub](https://www.parryfield.com/new-zealand-as-financial-hub/) - New Zealand Exempt Collective Investment Vehicles - Submission on turning New Zealand into a Financial Hubinvestors and overseas sourced income. Set out below is our joint submission with Christchurch law firm Helmores to the Inland Revenue Department on the officials' issues paper "Allowing a zero percent tax rate for investors investing in a PIE". The submission is in
- [Making Sure Your Trust Is Not A Sham](https://www.parryfield.com/making-sure-your-trust-is-not-a-sham/) - "Many trustees are unknowingly sitting on a time bomb as a result of the failure of advisors forming trusts to provide practical guidance on trust law, the running of trusts, or the duties of trustees. This has resulted in many trusts being either shams i.e. invalid, or a series of invalid transactions." (From "Sham Trusts"
- [New restrictions on foreign home buyers in New Zealand](https://www.parryfield.com/foreign-investment-new-zealand/) - The new Government in New Zealand has announced changes to the foreign investment system. This will restrict non-resident foreigners from purchasing houses in New Zealand by changing the definition of “sensitive” to include such housing. At present other land is defined as sensitive under the Overseas Investment Act (OIA). That includes for example land that
- [Review of "You have the power to change stuff: Chapter One" by Daniel Flynn](https://www.parryfield.com/review-power-change-stuff-chapter-one-daniel-flynn/) - This is a book about social enterprise which is a really interesting and challenging read. I think it will be relevant to a lot of people involved in charities and not for profits as well as those looking to start one. There are a lot of concepts and thoughts in this book which align well
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- [Introduction to Steven Moe](https://www.parryfield.com/introduction-to-steven-moe/) - Kia ora I enjoy helping people and want to explain some of my story to help work out if we’d be a good fit for your projects. A bit about me. I was born in the United States and moved to Aotearoa New Zealand as a seven year old, growing up mainly in Christchurch. The
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## Portfolio Items
- [Joshua Taylor](https://www.parryfield.com/portfolio-item/taylor-joshua/)
- [Anna Rosevear](https://www.parryfield.com/portfolio-item/anna-rosevear/)
- [Maree Zhou](https://www.parryfield.com/portfolio-item/zhou-maree/)
- [Steven Moe](https://www.parryfield.com/portfolio-item/stevenmoe/)
- [Katheryn Slocombe](https://www.parryfield.com/portfolio-item/katheryn-slocombe/)
- [Anthea Airey](https://www.parryfield.com/portfolio-item/anthea-airey/)
- [Sophie Greenhalgh](https://www.parryfield.com/portfolio-item/sophie-greenhalgh/)
- [Yang Su](https://www.parryfield.com/portfolio-item/yang-su/)
- [Kris Morrison](https://www.parryfield.com/portfolio-item/morrison-kris/)
- [Cora Granger](https://www.parryfield.com/portfolio-item/granger-cora/)
- [Judith Bullin](https://www.parryfield.com/portfolio-item/bullin-judith/)
- [Paul Owens](https://www.parryfield.com/portfolio-item/owens-paul/)
- [Jo Mechaelis-Wall](https://www.parryfield.com/portfolio-item/jo-mechaelis-wall/)
- [Jade McCormick](https://www.parryfield.com/portfolio-item/jade-mccormick/)
- [Matthew Penno](https://www.parryfield.com/portfolio-item/matthew-penno/)
- [Dinuki Jayawardena](https://www.parryfield.com/portfolio-item/dinuki-jayawardena/)
- [Shimpei Sato](https://www.parryfield.com/portfolio-item/shimpei-sato/) - オークランド在住の日本人弁護士です。Parry Field Lawyers（パリーフィールド法律事務所） に所属し、日本語・英語の両言語で、法律サービスを提供しています。
- [Isaac Hanna](https://www.parryfield.com/portfolio-item/isaac-hanna/)
- [Vicky Reid](https://www.parryfield.com/portfolio-item/reid-vicky/)
- [Annemarie Mora](https://www.parryfield.com/portfolio-item/annemarie-mora/)
- [Luke Hayward](https://www.parryfield.com/portfolio-item/hayward-luke/)
- [Doris Tu](https://www.parryfield.com/portfolio-item/tu-doris/)
- [Yuki Liu](https://www.parryfield.com/portfolio-item/liu-yuki/)
- [Joanne Li](https://www.parryfield.com/portfolio-item/li-joanne/)
- [Ada Zhang](https://www.parryfield.com/portfolio-item/ada-zhang/)
- [Gael Goulter](https://www.parryfield.com/portfolio-item/gael-goulter/)
- [Mara Pizarras](https://www.parryfield.com/portfolio-item/mara-pizarras/)
- [Jodi Wareing](https://www.parryfield.com/portfolio-item/wareing-jodi/)
- [Geoff Bevan](https://www.parryfield.com/portfolio-item/geoff-bevan/)
- [Maria Smith](https://www.parryfield.com/portfolio-item/maria-smith/)
- [Alex Summerlee](https://www.parryfield.com/portfolio-item/summerlee-alex/)
- [Ella Cleary](https://www.parryfield.com/portfolio-item/ella-cleary/)
- [Mark Wilson](https://www.parryfield.com/portfolio-item/mark-wilson/)
- [Christie Blyleven](https://www.parryfield.com/portfolio-item/christie-blyleven/)
- [Dannielle Bell](https://www.parryfield.com/portfolio-item/bell-danielle/)
- [Paul Cowey](https://www.parryfield.com/portfolio-item/cowey-paul/)
- [Hannah Carey](https://www.parryfield.com/portfolio-item/carey-hannah/)
- [Lucy Walton](https://www.parryfield.com/portfolio-item/lucy-walton/)
- [Luke Anderson](https://www.parryfield.com/portfolio-item/luke-anderson/)
- [Bridget Holland
Marketing and Communications Manager](https://www.parryfield.com/portfolio-item/3bridget-holland/)
- [Andrew Bennetts
Finance & Compliance Officer](https://www.parryfield.com/portfolio-item/andrew-bennetts/)
- [Shari Wigley
HR Manager](https://www.parryfield.com/portfolio-item/shariwigley/)
- [Matthew Al-Sammak](https://www.parryfield.com/portfolio-item/matthew-al-sammak/)
- [Jodie Warner](https://www.parryfield.com/portfolio-item/jodie-warner/)
- [Trudy Henderson](https://www.parryfield.com/portfolio-item/henderson-trudy/)
- [Hannah McGurk](https://www.parryfield.com/portfolio-item/mcgurk-hannah/)
- [Paula Callahan](https://www.parryfield.com/portfolio-item/paulacallahan/)
- [Kym Methven](https://www.parryfield.com/portfolio-item/kym-methven/)
- [Mia Lewis](https://www.parryfield.com/portfolio-item/mia-lewis/)
- [Trish Bone](https://www.parryfield.com/portfolio-item/trish-bone/)
- [Christiana Taigel](https://www.parryfield.com/portfolio-item/christiana-taigel/)
- [Bree Butterworth](https://www.parryfield.com/portfolio-item/bree-butterworth/)
- [Magda Lorenzo](https://www.parryfield.com/portfolio-item/magda-lorenzo/)
- [Jasmin Harrison](https://www.parryfield.com/portfolio-item/jasmin-harrison/)
- [Jnana Benge](https://www.parryfield.com/portfolio-item/jnana-benge/)
- [Angie Willemse](https://www.parryfield.com/portfolio-item/angie-willemse/)
- [Hannah King](https://www.parryfield.com/portfolio-item/hannah-king/)
- [Victoria Hargreaves](https://www.parryfield.com/portfolio-item/victoria-hargreaves/)
- [Tasha Fraser](https://www.parryfield.com/portfolio-item/20838/)
- [Tanya Webster](https://www.parryfield.com/portfolio-item/webster-tanya/)
- [Lydia Gibson](https://www.parryfield.com/portfolio-item/gibson-lydia/)
- [Billie Pritchard](https://www.parryfield.com/portfolio-item/pritchard-billie/)
- [Andrea Waller](https://www.parryfield.com/portfolio-item/waller-andrea/)
- [Kat Gardner
Operations Assistant](https://www.parryfield.com/portfolio-item/9kat-gardner/)
- [Jack Anisy
IT Support Technician](https://www.parryfield.com/portfolio-item/8jack-anisy/) - Jack Anisy IT Support Technician
- [Rebecca Guthrie
Operations Support](https://www.parryfield.com/portfolio-item/7rebecca-guthrie/)
- [Sarah Wilson](https://www.parryfield.com/portfolio-item/mccusker-sarah/)
- [Sarah Mannering
Office Manager](https://www.parryfield.com/portfolio-item/4mannering-sarah/)
- [Kylie Shipley
Operations Manager](https://www.parryfield.com/portfolio-item/1kylie-shipley/)
- [Jenny Townsend
Trusts Manager](https://www.parryfield.com/portfolio-item/jenny-townsend/)
- [Kirsten Reekie
Senior Trusts Manager](https://www.parryfield.com/portfolio-item/kirsten-reekie/)
- [Olivia Dick](https://www.parryfield.com/portfolio-item/olivia-dick/)
- [Joel Wilson](https://www.parryfield.com/portfolio-item/joel-wilson/)
- [Anna Thwaites](https://www.parryfield.com/portfolio-item/anna-thwaites/)
- [Neve Davidson](https://www.parryfield.com/portfolio-item/neve-davidson/)
- [Bella Thornton](https://www.parryfield.com/portfolio-item/bella-thornton/)
- [Ruth Johnson](https://www.parryfield.com/portfolio-item/judkins-ruth/)
- [Vinesh Prakash](https://www.parryfield.com/portfolio-item/prakash-vinesh/)
- [Christine Field](https://www.parryfield.com/portfolio-item/field-christie/)
- [Luke Peez](https://www.parryfield.com/portfolio-item/luke-peez/)
- [Jess Conner](https://www.parryfield.com/portfolio-item/jess-conner/)
- [Kendall Mead](https://www.parryfield.com/portfolio-item/kendall-mead/)
- [Ai Li Kueh](https://www.parryfield.com/portfolio-item/ai-li-kueh/)
- [Rebecca Carruthers](https://www.parryfield.com/portfolio-item/rebecca-carruthers/)
- [Viv Zhang](https://www.parryfield.com/portfolio-item/zhang-viv/)
- [Ken Lord](https://www.parryfield.com/portfolio-item/lord-ken/)
- [Grant Adams](https://www.parryfield.com/portfolio-item/adams-grant/)
- [Gilbert McKinnon](https://www.parryfield.com/portfolio-item/gilbert-mckinnon/)
- [Nicole Murphy](https://www.parryfield.com/portfolio-item/murphy-nicole/)
- [Joseph Morris](https://www.parryfield.com/portfolio-item/morris-joseph/)
- [Tim Rankin](https://www.parryfield.com/portfolio-item/rankin-tim/)
## Categories
- [Incorporated Societies Act 2022: Information Hub](https://www.parryfield.com/category/incorporatedsocietiesact2022informationhub/)
- [Property](https://www.parryfield.com/category/property/)
- [Residential](https://www.parryfield.com/category/property/residential/)
- [Construction](https://www.parryfield.com/category/property/construction/)
- [Commercial](https://www.parryfield.com/category/property/commercial/)
- [Leasing](https://www.parryfield.com/category/property/leasing/)
- [Business](https://www.parryfield.com/category/business/)
- [Sale & Purchase](https://www.parryfield.com/category/business/sale-purchase/)
- [Financing](https://www.parryfield.com/category/business/financing/)
- [Governance](https://www.parryfield.com/category/business/governance/)
- [Capital Raising](https://www.parryfield.com/category/business/capital-raising/)
- [Employment](https://www.parryfield.com/category/employment/)
- [Disputes](https://www.parryfield.com/category/disputes/)
- [Litigation](https://www.parryfield.com/category/disputes/litigation/)
- [Court](https://www.parryfield.com/category/disputes/court/)
- [Claims](https://www.parryfield.com/category/disputes/claims/)
- [Hearings](https://www.parryfield.com/category/disputes/hearings/)
- [Family](https://www.parryfield.com/category/disputes/family/)
- [Immigration](https://www.parryfield.com/category/immigration/)
- [Charities/NFP](https://www.parryfield.com/category/charities-nfp/)
- [Not for Profits](https://www.parryfield.com/category/charities-nfp/not-for-profits/)
- [Churches](https://www.parryfield.com/category/charities-nfp/churches/)
- [Sports Groups](https://www.parryfield.com/category/charities-nfp/sports-groups/)
- [Social Enterprise](https://www.parryfield.com/category/charities-nfp/social-enterprise/)
- [Trusts & Asset Planning](https://www.parryfield.com/category/trusts-asset-planning/)
- [Wills](https://www.parryfield.com/category/trusts-asset-planning/wills/)
- [Estates](https://www.parryfield.com/category/trusts-asset-planning/estates/)
- [Succession Planning](https://www.parryfield.com/category/trusts-asset-planning/succession-planning/)
- [Notary Public](https://www.parryfield.com/category/notary-public/)
- [Case Studies](https://www.parryfield.com/category/case-studies/)
- [Privacy](https://www.parryfield.com/category/privacy/)
- [News](https://www.parryfield.com/category/news/)
- [Christchurch Earthquake](https://www.parryfield.com/category/christchurch-earthquake/)
- [Impact Investment](https://www.parryfield.com/category/impact-investment/)
- [Structure](https://www.parryfield.com/category/business/structure/)
- [Education and Schools](https://www.parryfield.com/category/charities-nfp/education-and-schools/)
- [Community Housing](https://www.parryfield.com/category/property/community-housing/)
- [Incorporated Societies](https://www.parryfield.com/category/charities-nfp/incorporated-societies/)
- [Artificial Intelligence (AI)](https://www.parryfield.com/category/business/ai/)
- [Japanese](https://www.parryfield.com/category/immigration/japanese/)
- [Active Investor Plus (AIP) Visa](https://www.parryfield.com/category/immigration/aip-visa/)
- [Schedule 32 Entity](https://www.parryfield.com/category/schedule-32/)
- [Trust Management](https://www.parryfield.com/category/trust-management/)
- [Community Housing Case Studies](https://www.parryfield.com/category/case-studies/community-housing-case-studies/)
## Tags
- [Earthquake](https://www.parryfield.com/tag/earthquake/)
- [lease](https://www.parryfield.com/tag/lease/)
- [Christchurch](https://www.parryfield.com/tag/christchurch/)
- [earthquake damage](https://www.parryfield.com/tag/earthquake-damage/)
- [Insurance](https://www.parryfield.com/tag/insurance/)
- [material damage](https://www.parryfield.com/tag/material-damage/)
- [claims](https://www.parryfield.com/tag/claims/)
- [EQC](https://www.parryfield.com/tag/eqc/)
- [tax](https://www.parryfield.com/tag/tax/)
- [law](https://www.parryfield.com/tag/law/)
- [lawyers](https://www.parryfield.com/tag/lawyers/)
- [employment](https://www.parryfield.com/tag/employment/)
- [redundancy](https://www.parryfield.com/tag/redundancy/)
- [lawyer](https://www.parryfield.com/tag/lawyer/)
- [court](https://www.parryfield.com/tag/court/)
- [construction](https://www.parryfield.com/tag/construction/)
- [contracts](https://www.parryfield.com/tag/contracts/)
- [duties](https://www.parryfield.com/tag/duties/)
- [liabilities](https://www.parryfield.com/tag/liabilities/)
- [new zealand](https://www.parryfield.com/tag/new-zealand/)
- [director](https://www.parryfield.com/tag/director/)
- [fees](https://www.parryfield.com/tag/fees/)
- [consumer](https://www.parryfield.com/tag/consumer/)
- [credit](https://www.parryfield.com/tag/credit/)
- [powers](https://www.parryfield.com/tag/powers/)
- [rights](https://www.parryfield.com/tag/rights/)
- [shareholder](https://www.parryfield.com/tag/shareholder/)
- [company](https://www.parryfield.com/tag/company/)
- [administration](https://www.parryfield.com/tag/administration/)
- [voluntary](https://www.parryfield.com/tag/voluntary/)
- [act](https://www.parryfield.com/tag/act/)
- [dispute](https://www.parryfield.com/tag/dispute/)
- [property](https://www.parryfield.com/tag/property-2/)
- [canceling](https://www.parryfield.com/tag/canceling/)
- [neighbours](https://www.parryfield.com/tag/neighbours/)
- [problem](https://www.parryfield.com/tag/problem/)
- [home](https://www.parryfield.com/tag/home/)
- [time limits](https://www.parryfield.com/tag/time-limits/)
- [building](https://www.parryfield.com/tag/building/)
- [compliance](https://www.parryfield.com/tag/compliance/)
- [the building act](https://www.parryfield.com/tag/the-building-act/)
- [noisy](https://www.parryfield.com/tag/noisy/)
- [attorney](https://www.parryfield.com/tag/attorney/)
- [family](https://www.parryfield.com/tag/family/)
- [commercial lease](https://www.parryfield.com/tag/commercial-lease/)
- [consents](https://www.parryfield.com/tag/consents/)
- [purchase agreements](https://www.parryfield.com/tag/purchase-agreements/)
- [sale](https://www.parryfield.com/tag/sale/)
- [GST](https://www.parryfield.com/tag/gst/)
- [2010](https://www.parryfield.com/tag/2010/)
- [rate](https://www.parryfield.com/tag/rate/)
- [domestic](https://www.parryfield.com/tag/domestic/)
- [chrarities](https://www.parryfield.com/tag/chrarities/)
- [donations](https://www.parryfield.com/tag/donations/)
- [entitities](https://www.parryfield.com/tag/entitities/)
- [investment](https://www.parryfield.com/tag/investment/)
- [portfolio](https://www.parryfield.com/tag/portfolio/)
- [financial hub](https://www.parryfield.com/tag/financial-hub/)
- [charities](https://www.parryfield.com/tag/charities/)
- [overseas](https://www.parryfield.com/tag/overseas/)
- [audit](https://www.parryfield.com/tag/audit/)
- [IRD](https://www.parryfield.com/tag/ird/)
- [tips](https://www.parryfield.com/tag/tips/)
- [wills](https://www.parryfield.com/tag/wills-2/)
- [benefits](https://www.parryfield.com/tag/benefits/)
- [trusts](https://www.parryfield.com/tag/trusts/)
- [sham](https://www.parryfield.com/tag/sham/)
- [decisions](https://www.parryfield.com/tag/decisions/)
- [pitfalls](https://www.parryfield.com/tag/pitfalls/)
- [guidelines](https://www.parryfield.com/tag/guidelines/)
- [charitable](https://www.parryfield.com/tag/charitable/)
- [ferryman](https://www.parryfield.com/tag/ferryman/)
- [minimum code](https://www.parryfield.com/tag/minimum-code/)
- [restructuring](https://www.parryfield.com/tag/restructuring/)
- [workplace](https://www.parryfield.com/tag/workplace/)
- [relations](https://www.parryfield.com/tag/relations/)
- [key concepts](https://www.parryfield.com/tag/key-concepts/)
- [disparity](https://www.parryfield.com/tag/disparity/)
- [economic](https://www.parryfield.com/tag/economic/)
- [harrassed](https://www.parryfield.com/tag/harrassed/)
- [joint](https://www.parryfield.com/tag/joint/)
- [de facto](https://www.parryfield.com/tag/de-facto/)
- [enduring](https://www.parryfield.com/tag/enduring/)
- [contracting](https://www.parryfield.com/tag/contracting/)
- [relationshhips](https://www.parryfield.com/tag/relationshhips/)
- [liquidation](https://www.parryfield.com/tag/liquidation/)
- [voidable payments](https://www.parryfield.com/tag/voidable-payments/)
- [dispute tribuna](https://www.parryfield.com/tag/dispute-tribuna/)
- [juridiction](https://www.parryfield.com/tag/juridiction/)
- [trial period](https://www.parryfield.com/tag/trial-period/)
- [medical certificate](https://www.parryfield.com/tag/medical-certificate/)
- [stress](https://www.parryfield.com/tag/stress/)
- [building act](https://www.parryfield.com/tag/building-act/)
- [condition when new](https://www.parryfield.com/tag/condition-when-new/)
- [repairs](https://www.parryfield.com/tag/repairs/)
- [replacement value](https://www.parryfield.com/tag/replacement-value/)
- [time](https://www.parryfield.com/tag/time/)
- [family despute resolution](https://www.parryfield.com/tag/family-despute-resolution/)
- [move](https://www.parryfield.com/tag/move/)
- [relocate](https://www.parryfield.com/tag/relocate/)
- [relocation](https://www.parryfield.com/tag/relocation/)
- [where should a child live](https://www.parryfield.com/tag/where-should-a-child-live/)
- [chch earthquake](https://www.parryfield.com/tag/chch-earthquake/)
- [land damage](https://www.parryfield.com/tag/land-damage/)
- [buy elsewhere](https://www.parryfield.com/tag/buy-elsewhere/)
- [contingency](https://www.parryfield.com/tag/contingency/)
- [notional rebuild](https://www.parryfield.com/tag/notional-rebuild/)
- [professional fees](https://www.parryfield.com/tag/professional-fees/)
- [southern response](https://www.parryfield.com/tag/southern-response/)
- ["present day value"](https://www.parryfield.com/tag/present-day-value/)
- [choose](https://www.parryfield.com/tag/choose/)
- [control](https://www.parryfield.com/tag/control/)
- [elect](https://www.parryfield.com/tag/elect/)
- [election](https://www.parryfield.com/tag/election/)
- [6th edition](https://www.parryfield.com/tag/6th-edition/)
- [lack of access](https://www.parryfield.com/tag/lack-of-access/)
- [relationship property](https://www.parryfield.com/tag/relationship-property/)
- [contractor](https://www.parryfield.com/tag/contractor/)
- [employee](https://www.parryfield.com/tag/employee/)
- [damage](https://www.parryfield.com/tag/damage/)
- [land](https://www.parryfield.com/tag/land/)
- [Allan v Mobile Shop Limited](https://www.parryfield.com/tag/allan-v-mobile-shop-limited/)
- [independent legal advice](https://www.parryfield.com/tag/independent-legal-advice/)
- [East v Medical Assurance](https://www.parryfield.com/tag/east-v-medical-assurance/)
- [payment before rebuild](https://www.parryfield.com/tag/payment-before-rebuild/)
- [payment before repair](https://www.parryfield.com/tag/payment-before-repair/)
- ["substantially the same as when new"](https://www.parryfield.com/tag/substantially-the-same-as-when-new/)
- [section 112 Building Act](https://www.parryfield.com/tag/section-112-building-act/)
- [standard of repair](https://www.parryfield.com/tag/standard-of-repair/)
- [change of mind](https://www.parryfield.com/tag/change-of-mind/)
- [delay](https://www.parryfield.com/tag/delay/)
- [Domenico](https://www.parryfield.com/tag/domenico/)
- [waiver](https://www.parryfield.com/tag/waiver/)
- [alter](https://www.parryfield.com/tag/alter/)
- [new build](https://www.parryfield.com/tag/new-build/)
- [repair](https://www.parryfield.com/tag/repair/)
- [Limited Partnership](https://www.parryfield.com/tag/limited-partnership/)
- [personal grievance](https://www.parryfield.com/tag/personal-grievance/)
- [workplace investigations](https://www.parryfield.com/tag/workplace-investigations/)
- [employer advice](https://www.parryfield.com/tag/employer-advice/)
- [workplace disputes](https://www.parryfield.com/tag/workplace-disputes/)
- [employment law](https://www.parryfield.com/tag/employment-law/)
- [employment relations](https://www.parryfield.com/tag/employment-relations/)
- [independent workplace investigator](https://www.parryfield.com/tag/independent-workplace-investigator/)
## Portfolio Categories
- [Partner](https://www.parryfield.com/portfolio_entries/partner/)
- [Residential property](https://www.parryfield.com/portfolio_entries/residential-property/)
- [Support Staff](https://www.parryfield.com/portfolio_entries/support-staff/)
- [Advisory](https://www.parryfield.com/portfolio_entries/advisory/)
- [Senior Associate](https://www.parryfield.com/portfolio_entries/senior-associate/)
- [Associate](https://www.parryfield.com/portfolio_entries/associate/)
- [Solicitor](https://www.parryfield.com/portfolio_entries/solicitor/)
- [Law Clerk](https://www.parryfield.com/portfolio_entries/law-clerk/)
- [Disputes](https://www.parryfield.com/portfolio_entries/disputes/)
- [Consultant](https://www.parryfield.com/portfolio_entries/consultant/)
- [Immigration](https://www.parryfield.com/portfolio_entries/immigration/)
- [Charities & Social Enterprise](https://www.parryfield.com/portfolio_entries/social-enterprise/)
- [Trust & Asset Planning](https://www.parryfield.com/portfolio_entries/trust-asset-planning/)
- [Estate](https://www.parryfield.com/portfolio_entries/estate/)
- [Construction](https://www.parryfield.com/portfolio_entries/construction/)
- [Subdivisions](https://www.parryfield.com/portfolio_entries/subdivisions/)
- [Commercial](https://www.parryfield.com/portfolio_entries/commercial/)
- [Leasing](https://www.parryfield.com/portfolio_entries/leasing/)
- [Sale & Purchase](https://www.parryfield.com/portfolio_entries/sale-purchase/)
- [Financing](https://www.parryfield.com/portfolio_entries/financing/)
- [Governance](https://www.parryfield.com/portfolio_entries/governance/)
- [Technology IT](https://www.parryfield.com/portfolio_entries/technology-it/)
- [Capital Raising](https://www.parryfield.com/portfolio_entries/capital-raising/)
- [Employment](https://www.parryfield.com/portfolio_entries/employment-advisory/)
- [Property](https://www.parryfield.com/portfolio_entries/property/)
- [Courts / Tribunals / Arbitration](https://www.parryfield.com/portfolio_entries/courts-tribunals-arbitration/)
- [Estates & Wills](https://www.parryfield.com/portfolio_entries/estates-wills/)
- [Divorce & Separation](https://www.parryfield.com/portfolio_entries/divorce-separation/)
- [Insurance](https://www.parryfield.com/portfolio_entries/insurance/)
- [Employment Disputes](https://www.parryfield.com/portfolio_entries/employment-disputes/)
- [Family](https://www.parryfield.com/portfolio_entries/family/)
- [Company & Shareholding](https://www.parryfield.com/portfolio_entries/company-shareholding/)
- [Debt Collection](https://www.parryfield.com/portfolio_entries/debt-collection/)
- [Construction Disputes](https://www.parryfield.com/portfolio_entries/construction-disputes/)
- [Wills](https://www.parryfield.com/portfolio_entries/wills/)
- [Succession planning](https://www.parryfield.com/portfolio_entries/succession-planning/)
- [Work Visas](https://www.parryfield.com/portfolio_entries/work-visas/)
- [Family Visas](https://www.parryfield.com/portfolio_entries/family-visas/)
- [Skilled Migrants](https://www.parryfield.com/portfolio_entries/skilled-migrants/)
- [Business Investment Visas](https://www.parryfield.com/portfolio_entries/business-investment-visas/)
- [Potentially Prejudicial Information](https://www.parryfield.com/portfolio_entries/potentially-prejudicial-information/)
- [Employer Assistance](https://www.parryfield.com/portfolio_entries/employer-assistance/)
- [Overseas Investment](https://www.parryfield.com/portfolio_entries/overseas-investment/)
- [Not For Profits](https://www.parryfield.com/portfolio_entries/not-for-profits/)
- [Churches](https://www.parryfield.com/portfolio_entries/churches/)
- [Sports Groups](https://www.parryfield.com/portfolio_entries/sports-groups/)
- [Social Enterprises](https://www.parryfield.com/portfolio_entries/social-enterprises/)
- [Impact Investing](https://www.parryfield.com/portfolio_entries/impact-investing/)
- [Community Groups](https://www.parryfield.com/portfolio_entries/community-groups/)
- [Special Counsel](https://www.parryfield.com/portfolio_entries/special-counsel/)
- [Senior Solicitor](https://www.parryfield.com/portfolio_entries/senior-solicitor/)
- [Senior Registered Legal Executive](https://www.parryfield.com/portfolio_entries/senior-registered-legal-executive-2/) - Senior Registered Legal Executive
- [Operations](https://www.parryfield.com/portfolio_entries/operations/)
- [Office Manager](https://www.parryfield.com/portfolio_entries/office-manager-2/)
- [Rolleston](https://www.parryfield.com/portfolio_entries/rolleston/) - Rolleston Office Team
- [Impact](https://www.parryfield.com/portfolio_entries/impact/)
- [Notary Public](https://www.parryfield.com/portfolio_entries/notary-public/)
- [Health Checks](https://www.parryfield.com/portfolio_entries/health-checks/)
- [Migrants](https://www.parryfield.com/portfolio_entries/migrants/)
- [Trust Manager](https://www.parryfield.com/portfolio_entries/trust-manager/)
- [CEO](https://www.parryfield.com/portfolio_entries/ceo/)
- [Auckland](https://www.parryfield.com/portfolio_entries/auckland/) - Auckland Office Team
- [Hokitika](https://www.parryfield.com/portfolio_entries/hokitika/) - Hokitika Office Team
- [Legal Executive](https://www.parryfield.com/portfolio_entries/legal-executive/)
- [Community Housing](https://www.parryfield.com/portfolio_entries/community-housing/)