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Legal Services | New Zealand

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Lloyd Kavanagh

Lloyd KavanaghPartner

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COVID-19 “Safe Harbour” Not for Sinking Ships
MinterEllisonRuddWatts, August 2020

Director’s personal liability for company tax debts On 10 July 2020, Inland Revenue issued a public ruling (the Ruling) considering the application of the asset stripping rules (under which directors and shareholders may be personally liable for company tax debts) in the context of the recently enacted exception to certain directors’ duties under the Companies Act 1993 (the Safe Harbour). This Ruling will be of particular interest to company directors dealing with the economic consequences of COVID-19 and those who have already relied on the Safe Harbour. The Ruling can be viewed here, and is summarised below...

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Government Releases Commercial Rent Relief Package
MinterEllisonRuddWatts, June 2020

You may well have seen announcements in the media last week around a Government ‘rent relief package’ for commercial tenancies affected by COVID-19, which involves an implied rent relief clause to be incorporated into ‘qualifying’ leases, and a compulsory arbitration scheme that will apply where parties are unable to agree a fair abatement of rent. It is important to note that this new rent relief package will not apply where landlords and tenants have already reached agreement (before 4 June 2020) on a level of rent abatement, regardless of what that level of abatement might have been...

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COVID-19: Practical Steps for Protecting Privacy while Contact Tracing
MinterEllisonRuddWatts, May 2020

The need to protect privacy while enabling contact tracing for COVID-19 cases is top of mind as more New Zealand businesses prepare to reopen their doors under Alert Level 2. While the basic requirements for contract tracing registers seem simple enough to follow, there are some practical steps businesses should take to ensure compliance with current privacy law. The basic requirements for contact tracing registers At Alert Level 2 businesses can have customers on their premises if they can meet public health requirements. This will include having a register in place to enable any contact tracing that becomes needed...

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FMA Level 2 Guidelines
MinterEllisonRuddWatts, May 2020

The Government has announced that New Zealand will be moving to COVID-19 Alert Level 2 at 11:59pm on 13 May 2020. While it is still not business as usual, Alert Level 2 will see an increase in business activity. The key, however, is to reduce the risk of transmission. In response, the Financial Markets Authority (FMA) has published guidelines (supported by WorkSafe) on how financial service businesses and staff should operate under Level 2...

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COVID-19 Contact Tracing - Will a Contact Tracing App Replace the Need for a Register?
MinterEllisonRuddWatts, May 2020

With the country now in Alert Level 3 and Alert Level 2 on the horizon, many businesses will be gearing up to welcome their customers physically back onto their premises in some way. At the same time, the Government has foreshadowed a continued focus on contact tracing for the foreseeable future. With this in mind, we anticipate that many businesses looking to re-open their doors to onsite customers will need to consider how to keep track of all those who enter their premises, from employees and contractors to suppliers and customers. Each group presents different challenges for contact tracing but the need to protect personal privacy is common to all of them...

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