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Editor’s note: This bill was withdrawn on 1 September 2022. The bill was reintroduced as the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Bill (No 2) 164-1 (2022), Government Bill Contents – New Zealand Legislation on 8 September 2022 The remedial matters in the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial … Continue reading →
Exercise of discretion is a fundamental aspect of the role of trustees of discretionary trusts. However, in the context of a family trust that can span multiple generations, the correct approach to the exercise of discretion can be challenging. The decision by the Supreme Court of Victoria Court of Appeal in Owies v JJE Nominees … Continue reading →
Matters of Trust