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Author: timothy

Law of New Zealand

The law of New Zealand can be found in several sources. The primary sources of New Zealand law are statutes enacted by the New Zealand Parliament and decisions of the Courts of New Zealand. At a more fundamental level, the law of New Zealand is based on three related principles: parliamentary sovereignty; the rule of […]

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Taxation in New Zealand

Taxes in New Zealand are collected at a national level by the Inland Revenue Department (IRD) on behalf of the Government of New Zealand. National taxes are levied on personal and business income, and on the supply of goods and services. There is no capital gains tax, although certain “gains” such as profits on the […]

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Public Trustee (New Zealand)

The Public Trust of New Zealand was a government appointed corporation sole providing Trustee services to those unwilling to use private services, or required by the courts or legislation to use the Public Trustee. From 2001 Public Trust ceased to be a corporation sole, adopting a structure similar to a company as a crown entity, […]

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Corporate Law

Corporate law (also known as business law or enterprise law or company law or trade law or commercial law) is the body of law that applies to the rights, relations, and conduct of persons and businesses engaged in commerce, merchandising, trade, and sales. It studies how shareholders, directors, employees, creditors, and other stakeholders such as […]

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