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Charitable gifts?

The High Court has released a judgment finding that some purported donations to the Trust Board of the Church of Jesus Christ of Latter-Day Saints (Trust) by a missionary, their family and others, in connection with the missionary’s application to be a missionary overseas were not charitable gifts for purposes of section LD 1 of [...]

February 26th, 2019|Categories: Legal Developments|Tags: , |

Lessons from the demise of CBL Insurance

CBL Insurance Limited (in liquidation) (CBLI) generated more than its share of litigation last year. 2018 marked the first occasion on which the High Court has ruled on an application by the Reserve Bank of New Zealand (Reserve Bank) for the liquidation of an insurer, under the Insurance (Prudential Supervision) Act 2010 (Act). The Reserve [...]

February 26th, 2019|Categories: Legal Developments|Tags: , |

Revised NZX Listing Rules

In November 2018, NZX provided updated Listing Rules, along with guidance/consultation documents. Some of the important changes include: continuous disclosure obligations apply to issuers not only where a Director/Senior Manager has come into possession of material information in the course of his or her duties, but also where he or she ought reasonably to have [...]

February 26th, 2019|Categories: Legal Developments|Tags: |