Court of Appeal clarifies HSWA liability for trusts and trustees
The Court of Appeal has released its decision in RH & JY Trust v WorkSafe New Zealand [2026] NZCA 12, confirming that trusts, as well as trustees acting collectively, can be prosecuted as a “person” under the Health and Safety at Work Act 2015 (“HSWA”). This ruling provides clarity for businesses that operate through trust […]
New tax bills for not-for-profits: Be aware of potential changes and have your say
It is widely known that not-for-profits (“NFPs”) in New Zealand receive benefits such as GST concessions and income tax deductions. That may be about to change, as Inland Revenue (“IRD”) is now considering whether NFPs should pay tax on transactions, membership subscriptions and levies. IRD’s considerations were revealed in a consultation paper released on 24 February 2025, […]
Empowering Change: The Charities Amendment Act 2023 and its Impact on Nonprofits
The Charities Amendment Act 2023 (“the Act”) has been enacted with the purpose of modernising the Charities Act 2005. The Act came into force on 5 July 2023 with some changes being immediate, and other changes being implemented on 5 October 2023 and 5 July 2024. The immediate changes implemented on 5 July 2023 were […]