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In April 2016, Uber (the private passenger service operating via a social media smartphone application) came under fire from the New Zealand Government, amidst fears that Uber was changing its rules by dropping its requirements to have a passenger endorsement for their licensed drivers or a certificate of fitness for their cars. Uber was able
The Companies Act 1993 (“the Act”) provides the framework that applies in respect of directors' duties and reckless trading. The Act prohibits a director from allowing the business to be carried on in a manner likely to create a substantial risk of serious loss to the company’s creditors. Any director who fails to exercise necessary
In 2015, the government introduced the “bright-line test”, a method which attempts to tighten the property investment rules. The bright-line test states that (subject to exemptions) any gain from disposing of residential land within two years of acquiring it will be taxable. The test only applies to residential land. Residential land is land that has
In 2015, the government introduced the “bright-line test”, a method which attempts to tighten the property investment rules. The bright-line test states that (subject to exemptions) any gain from disposing of residential land within two years of acquiring it will be taxable. The test only applies to residential land. Residential land is land that has
