Update to definition of "code company" narrows application of Takeovers Code The Regulatory Systems (Economic Development) Amendment Act (No 2) 2018 came into force on 13 January 2020.  Broadly, the Act makes discrete amendments to economic development legislation for the purpose of improving regulatory systems ...

Inland Revenue wants buyers and sellers to file consistent tax returns based on agreed or determined purchase price allocations. It is concerned that buyers and sellers are taking different positions on the value of the assets, in order to maximise their tax positions. This can ...