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Legal articles written by Cavell Leitch lawyers.

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Thought Leadership

FATCA/GATCA/What the …?

You may be aware that the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS/GATCA) requirements have now come into effect.

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New information required when money is deposited with Cavell Leitch

In recent years, the American government introduced the Foreign Account Tax Compliance Act (“FATCA”) which is designed to reduce tax evasion by Americans who hold bank accounts in other countries. U.S. citizens and tax residents are required to report their worldwide income to the Internal Revenue Service (“IRS”) whether ...

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Things to be aware of when offering employee Premiums.

The Employment Court decision of A Labour Inspector of the Ministry of Business, Innovation and Employment v Tech 5 Recruitment [2016] NZEmpC 167 has clarified the ambiguity surrounding employment premiums.

Tech 5 Recruitment (“Tech 5”) is a labour hire business that began recruiting employees from the Philippines to work in ...

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Borrowing against commercial property – an update

In October 2016 we warned about a much tougher borrowing environment for commercial property investors and developers in our article Borrowing against commercial property - be prepared for tougher banking practices.

In this article we look at where things are at now: Is it easier to secure finance, and if not ...

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Danger Lurking Underground - buying land with contamination issues

Much of the land in New Zealand has been used for more than one purpose. Previous uses can have unanticipated consequences for prospective owners. For example:
• Sites of early dry cleaning operations which used various chemicals, have now become the sites of central city office buildings.
• Rural land may now ...

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Review of Property (Relationships) Act 1976

On 1 February 2002 the Property (Relationships) Act 1976 heralded in new rules regarding parties’ rights to property on the breakdown of a relationship, or on death. After 15 years of operation it is now being reviewed.

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