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The Big Picture: Health – A prescription for change

Bell Gully | June 29, 2022

Major reform lies ahead for the health sector with the Pae Ora (Healthy Futures) Act set to come into force on 1 July 2022. Significant changes are expected, and those in the sector will want to be prepared.

The Big Picture: Goods and Services Tax in 2022 and beyond

Bell Gully | June 17, 2022

Changes in New Zealand’s GST regime will keep taxpayers on their toes in 2022. From addressing impractical rules for GST documentation, to the taxation of cryptocurrencies, a diverse array of areas have been scrutinised and modernised.

Offshore suppliers, are you caught in the New Zealand GST net?

Bell Gully | June 23, 2021

This update will be relevant for offshore suppliers of goods or services that have New Zealand customers, especially where some of those customers may be private consumers.

COVID-19 Raising equity capital

Bell Gully | April 28, 2020

One thing that is more certain in the current environment is the likely need for a number of NZX listed issuers to consider raising equity in the short to medium term. For our full COVID-19 coverage, follow this URL: https://www.bellgully.com/publications/covid-19-updates

COVID-19 The Commerce Commission issues guidance to lenders

Bell Gully | April 28, 2020

Among the many industries facing pressure as a result of the current lockdown, consumer lenders face particular challenges in assessing the affordability of new or altered lending under the Credit Contracts and Consumer Finance Act 2003 (CCCFA) for borrowers who may have already suffered material changes to their income or anticipated future income as a …

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Court rules on status of cryptocurrencies

Bell Gully | April 28, 2020

For as long as cryptocurrencies have been around, lawyers have pondered over the existential question of what exactly they are. That question may arise in a number of different contexts — e.g., in a public offering of cryptocurrencies, in the taxation of cryptocurrency transactions, or in the insolvency of a cryptocurrency exchange. That last example …

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COVID-19 Tax relief measures, new and old

Bell Gully | April 28, 2020

The COVID-19 crisis has put significant financial stress on many New Zealand businesses. For many, tax is only one of the liabilities fighting for attention among others in these uncertain times. It has also been a difficult time for internal tax functions with the Alert Level 4 lockdown coinciding with tax year end and considerable …

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Important NZ ETS compliance deadline 31 March 2020

Bell Gully | April 28, 2020

We appreciate businesses are likely focused on responding to pressing issues resulting from COVID-19. However, some of those businesses also have a looming NZ ETS compliance deadline of 31 March 2020 – this coming Tuesday.​ For our full COVID-19 coverage, follow this URL: https://www.bellgully.com/publications/covid-19-updates

The impact of COVID-19 on construction projects

Bell Gully | April 28, 2020

​​​​​​​​​​​As with the rest of the economy, the construction sector is currently facing a range of uncertain implications arising from the COVID-19 pandemic. For our full COVID-19 coverage, follow this URL: https://www.bellgully.com/publications/covid-19-updates

Options for construction projects during Alert Level 4

Bell Gully | April 28, 2020

On 19 March 2020 we published an article focussing on how the general conditions of NZS 3910:2013 respond to the circumstances created by COVID-19. Optimistically, we envisaged a follow up article focussing on the options for procuring new construction projects in the post-COVID-19 world. For our full COVID-19 coverage, follow this URL: https://www.bellgully.com/publications/covid-19-updates

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