Description: The Arrangement is a mortgage offset banking product (the Product) that the Bank offers to those customers (individuals) who take out a home loan.

Description: The Arrangement is the formation of an unincorporated joint venture by six limited partnerships (Millwood Forest LP, Glenwood Forest LP, Goodwood Forest LP, Homewood Forest LP, Longwood Forest LP and Majestic Pine Forest LP) (Forestry Partnerships) who each own a forest in the Emerald Hills Forest Estate in order to facilitate the efficient and effective harvest of their timber.

Description: This Interpretation Statement concerns 1 April 2017 amendments to the GSTA. The amendments relate to the circumstances in which services related to land can be zero-rated under s 11A(1)(e) and (k).

Description: When will goods and services supplied in connection with the repatriation of human remains from New Zealand be zero-rated?

Description: This Question We've Been Asked (QWBA) explains when a section subdivided from a residential property sold within the bright-line period will be excluded from the bright-line test. It will be of interest to sellers seeking to rely on the main home exclusion.

Description: This Question We've Been Asked (QWBA) explains when lifestyle blocks sold within the bright-line period will be excluded from the bright-line test. It will be of interest to sellers seeking to rely on the farmland or main home exclusions.

Description: This determination is made under section RD 8(3) and shall apply to honoraria paid to the Royal New Zealand Plunket Trust ('Plunket') volunteers who undertake voluntary activities for Plunket.

Description: In its tax returns for the 2011 and 2012 income years, NRS Media Holdings Ltd ('NRS') claimed deductions for expenditure incurred in deriving exempt foreign dividends. The Commissioner of Inland Revenue ('the Commissioner') disallowed those deductions on the basis that the expenditure did not have the necessary nexus with the dividends.

Description: In this proceeding, before the Court of Appeal, Dr Muir appealed both High Court decisions on the basis that in his view he was entitled to replead his challenge proceedings as they involved facts the courts had not previously considered. Ultimately, the Court of Appeal found for the Commissioner, awarding her costs and dismissed both of Dr Muir's appeals.

Description: Kea Investments Ltd ('Kea'), a successful party in a recent decision of the High Court of England and Wales (Glenn v Watson [2018] EWHC 2016 (Ch)), is considering options for enforcement against the Valley Trust, which owned shares in Cullen Group Ltd ('CGL'). This decision relates to Kea's application to access court documents, specifically the formal court record of judgments, orders and minutes of the court, pursuant to r 8 of the Senior Courts (Access to Court Documents) Rules 2017 ('the Rules').