Articles

Selling? Transferring Property? The Bright-line test could affect you

What is the Bright-line test?

The Bright-line test determines whether the profit gained from the sale of a residential property is taxable. Profits will be taxable if a house is bought and sold within a specified period called the Bright-line period.

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The Business Cost of Bullying

In May, the Human Rights Commission and KPMG released a report on the cost to businesses of workplace bullying and harassment. The report considered how businesses can be affected by way of:

  • Affected workers taking extra leave
  • Affected workers being less productive
  • The cost of losing workers and retraining or hiring replacements
  • The cost of time taken to address bullying internally.

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What Happens to Employees when you Buy or Sell a Business?

When you buy or sell a business there is a lot to think about. Sometimes what is overlooked is a proper consideration of what happens to the employees affected by the sale.

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Trustees Liability under the Health & Safety at Work Act

In September 2020, a child was fatally injured on a dairy farm after his jacket was caught on a rotating shaft of a backing gate. The farm was held in a trust.

Worksafe filed charges in the District Court against both the trust and the three trustees of the trust under the Health and Safety at Work Act 2015.

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The Human Rights Tribunal - an alternative path for resolving employment issues

The recent decision of BGH v Kumar [2024] NZHRRT 2 serves as a useful reminder that the Human Rights Review Tribunal (‘the Tribunal’) is a potential avenue for resolution of certain employment issues.

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