These new tax rules apply now to taxpayers who hold interests of 10% or more in foreign investment funds (FIFs).

The New South Wales Appeal Court recently upheld penalties for breach of directors’ duties against two former executives of James Hardie Industries Limited (JHIL). Although, unlike Australia, New Zealand law does not expressly impose directors’ duties on company "officers", it would be a mistake to think that the judgment is therefore not relevant to New Zealand.

This new set of good governance guidelines aims to promote a better workplace health and safety culture in New Zealand.

Discussion of Securities Law Review now in the final phases.

The proposed exemptions will remove some considerable duplication in the AML requirements for financial intermediaries.

The scope of the consultation paper on the Phase Two implementation of the AML regime indicates possible broad changes.

Recent Australian decision regarding DOCAs will influence NZ voluntary administration regime.

As New Zealand's fair dealing defences may be reviewed and re-tooled, these Canadian developments could be influential.

Australia's decision to control packaging of tobacco products has survived a challenge to the World Trade Organisation.

The Domain Name Commission proposes to extend the ".nz" domain name by allowing registrations at the "second level".

ASIC has reviewed how investment banking and sharebroking firms handle confidential information and conflicts.

Analysis of a recent Employment Court matter.

A workable solution to the vexed directors' crimes provisions in the recently passed Companies Amendment Act.

These changes will be particularly relevant to listed issuers and to companies with a large number of shareholders.

The new Companies Office prospectus registration procedures could possibly be inconsistent with the Securities Act 1978.

The Personal Property Securities Register (PPSR) incorporates the introduction of the New Zealand Business Number (NZBN).

Legislation to prevent shell companies being set up for criminal purposes.

Article discusses changes to control regime for mining permits if and when the Crown Minerals Amendment Bill is passed. .

This is Part 2 of a detailed submission by Chapman Tripp in relation to the draft Financial Markets Conduct Bill.

The case notes that an order under s.295 of the Companies Act is required before a creditor is indebted to liquidators.