Description: The Privacy (Information Sharing Agreement Between Inland Revenue, New Zealand Police, New Zealand Customs Service, and Serious Fraud Office) Order 2020 came into force on 1 October 2020. The order approves an information sharing agreement entitled Information Sharing Agreement Between Inland Revenue and New Zealand Police, New Zealand Customs Service and Serious Fraud Office which was entered into under the Privacy Act 1993. This agreement enables the sharing of information to assist the identification, investigation and prosecution of serious crimes.

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Description: This standard practice statement updates and replaces SPS 11/03 Student Loans - Relief from repayment obligations. This replacement standard practice statement reflects the Student Loan Scheme Act 2011 and changes introduced by the Inland Revenue transformation programme to encourage borrowers to self-manage student loans via the myIR secure online service.

Description: This Judgment sets out the scheme of the Companies Act 1993 (-the Act-) and the underlying principles for assessing whether a director has breached their duties under ss 131 (duty to act in the best interests of the company), 135 (reckless trading), 136 (duty not to incur obligations without reasonable grounds to believe the company can meet them when they fall due) and the correct approach to determining the compensation to be ordered under s 301. The Appeal was allowed.