Your accountant runs a ruler over your finances at the end of each financial year, but when was the last time you checked in on how your business operates in relation to changing environmental rules and responsibilities? It has been signalled that alongside resource management ...

In May 2025, Rabobank issued a White Paper Exploring the challenges and opportunities facing the primary sector regarding succession planning. The key theme - we need to step up the succession conversation. Over the next 10 years, more than half of all New Zealand farm ...

Ministry of Social Development's requirements for eligibility to a residential care subsidy are becoming more complex over time – and it is important to know how this may affect you, especially if you have a trust.   Since many trusts were established, the requirements for ...

The High Court is increasingly being called upon to revisit first-instance decisions of Regional Councils and government departments on a variety of primary sector related matters.  No longer are submissions in a resource consent or planning process the typically sole forum for concerns around the ...

Background In 2010, Phillip and Julia Routhan (Routhans) purchased a dairy farm on the West Coast for $2.8 million. The Routhans purchased the farm based on representations made by PGG Wrightson Real Estate Limited (PGG) that the farm’s recent milk production was steady at 103,000 ...

If you own or plan to buy rural land, a recent Supreme Court ruling makes it clear that QEII covenants are permanent and can restrict development - even if you weren’t the original party to the covenant. What are QEII covenants? Queen Elizabeth II National ...

The Government has taken a significant step toward reshaping New Zealand’s investment landscape with the introduction of the Overseas Investment (National Interest Test and Other Matters) Amendment Bill. The Bill is now at second reading stage and is expected to have significant implications for the ...

A recent High Court decision in Watters v Mirkin [2025] NZHC 2475 provides important guidance on the granting of easements under the Property Law Act 2007 (PLA), particularly in the context of landlocked rural properties. Key Facts The plaintiffs, Watters and Gibson, own a rural ...

On 12 October 2025, the Government announced a reduced 2050 methane emission target, in addition to other changes to New Zealand's Climate Change Strategy. These changes will take effect through an amendment to the Climate Change Response Act 2002 (CCRA), which the Government intends to ...

Background In 2010, Phillip and Julia Routhan (Routhans) purchased a dairy farm on the West Coast for $2.8 million. The Routhans purchased the farm based on representations made by PGG Wrightson Real Estate Limited (PGG) that the farm's recent milk production was steady at 103,000 ...

The Government has signalled changes to the Emissions Trading Scheme which aim to curb excessive conversions of farmland to forestry land while still allowing forestry (on less productive land) to play an important role in New Zealand’s climate strategy.  These policy changes are to be ...

The Dairy Industry Restructuring (Export Licences Allocation) Amendment Act 2025 amends how New Zealand administered dairy export quotas are allocated. This article sets out why the changes were introduced, and the key effects that the Act has for dairy export quotas. The Dairy Industry Restructuring ...

Late May the Government released two detailed discussion documents for consultation outlining proposed changes to national direction instruments under the Resource Management Act (RMA). These changes form Package 2: Primary Sector[1] and Package 3: Freshwater[2] as part of the government’s broader environmental reform programme, which ...

The New Zealand Government has proposed a suite of amendments to the Public Works Act 1981 to expedite the acquisition of land for critical infrastructure projects This initiative is stated to be driven by the need to address the nation's infrastructure deficit, enhance economic productivity, ...

The Supreme Court has clarified the boundaries of its landmark decision in Clayton v Clayton by issuing its decision in Cooper v Pinney, which relates to the classification of rights and powers in relation to a family trust on the break down of a relationship ...

On 23 February 2025, Associate Finance Minister David Seymour announced further details of the Government's proposed changes to the Overseas Investment Act regime. These changes were first announced by the Minister in October 2024 The Government has a clear agenda for growth and believes that ...

With the development of wind farms in New Zealand, it is increasingly common for farmers and rural landowners (Landowners) to be approached by wind farm developers (Developers) to enter into negotiations concerning the possibility of a wind farm on their property (Property) There are a ...

The Resource Management (Consenting and Other System Changes) Amendment Bill is expected to make several key changes to the compliance monitoring and enforcement (CME) framework in the RMA this year. The proposed CME amendments are described in the explanatory note to the bill as system ...

On 8 August 2024 the Government announced further details on its Local Water Done Well programme. The Government's intention of this programme is to address New Zealand's water infrastructure challenges and is in response to the previous government's Three Waters reform. Included in the 8 August ...

Settlors of trusts and will-makers need to be aware that if they move overseas or if any of their trustees, executors or beneficiaries move overseas, there could be tax consequences for their trust, their estate and beneficiaries. Specialist advice should be obtained if this has ...

"Commercial Sleepwalking" lands Hamilton based dairy company hefty fine In January 2024, the Commerce Commission launched a prosecution against Hamilton-based dairy company Milkio Foods Ltd (Milkio). The case centered on false claims made by Milkio regarding the origin of ingredients used in its ghee products ...

The Overseas Investment Act 2005 (Act) requires overseas investors to apply to the Overseas Investment Office (OIO) for consent to buy certain types of assets in New Zealand – such as "significant business assets" and "sensitive land" (which can include farm land) The Minister of ...

In rural communities, the sight of wandering livestock grazing peacefully by the roadside may seem picturesque, but it poses significant risks and legal liabilities for both the animals and the public. The issue of wandering stock is not just a matter of inconvenience; it can ...

Otago Regional Council (ORC) has released its decisions on the freshwater and non-freshwater parts of the proposed Otago Regional Policy Statement 2021 (pORPS). Background Regional councils are required to prepare regional policy statements under the Resource Management Act 1991 (RMA). Regional policy statements provide an ...

We have found a number of our farming clients are unaware of the implications a business partnership can have on their succession planning. Partnerships are typically created under formal partnership agreements. However informal partnerships can be created unintentionally, for example by spouses operating a farm ...

The Trusts Act 2019 has extended the maximum potential 'lifetime' of trusts from 80 years to 125 years. The Trusts Act 2019 (Act) came into force in 2021 and introduced a number of changes to trust law in New Zealand. Under the Act it is ...

Following repeal of the Natural and Built Environment Act and the Spatial Planning Act, the government has announced the next phase in its staged approach to RMA reform, including a number of changes particularly relevant in the rural context. Current and upcoming RMA reform will ...

Property owners have an expectation that they can control who has access to and use of their land. However, what is often overlooked is that in some circumstances, third parties have statutory rights to enter onto and use private land without the permission of the ...

On 24 June 2023 the Arms Amendment Regulation 2023 (Regulations) introduced changes to the Arms Act 1983 (Act), with the purpose of strengthening the control and regulation of firearms, and to address concerns about a lack of oversight by the police of the number, type, ...

Court of Appeal reduces damages payable to West Coast dairy farmers Background Philip and Julie Routhan purchased a West Coast dairy farm for $2.8m in December 2010. PGG Wrightson Real Estate Ltd (PGG) were found to have induced the purchase with a statement that the ...

The Overseas Investment Act 2005 requires overseas investors to apply to the Overseas Investment Office (OIO) for consent to buy certain types of assets in New Zealand – such as "sensitive land" (including farm land) and "significant business assets". The Act requires relevant Ministers to ...

Court of Appeal reduces damages payable to West Coast dairy farmers Background Philip and Julie Routhan purchased a West Coast dairy farm for $2.8m in December 2010. PGG Wrightson Real Estate Ltd (PGG) were found to have induced the purchase with a statement that the ...

Businesses need to be aware of both independent and collective trustee liability under the Health and Safety at Work Act 2015 It is a widely known and accepted legal principle that a trust is not a legal entity, but rather a legal relationship between the ...

Cooperative Companies play a very important role in New Zealand's primary sector contributing a significant amount to New Zealand's GDP. There are a number of well-known cooperative companies in the primary sector include Silver Fern Farms, Fonterra, Alliance Group, Ravensdown, Farmlands and FMG. In addition ...

Both the Minister of Climate Change and Minister of Agriculture have released a report to meet requirements under the Climate Change Response Act 2002 (CCRA). The report outlines an alternative system to price agricultural emissions compared to the New Zealand Emissions Trading Scheme (NZ ETS). ...

If your business employs migrant workers, or would like to do so, it is important to understand how the requirements for employers have changed. The Accredited Employer Work Visa (AEWV) framework has replaced most work visa categories in New Zealand. Unlike previous frameworks, the AEWV ...

Therapeutic Products Bill was introduced to Parliament on 30 November, and will, if passed provide greater regulation of natural health products and medicines made from biological components. This article sets out the key provisions in the Bill relating to natural health products and potential implications ...

In its cost decision in Lambie Trustee Limited v Addleman[1] the Supreme Court has reiterated that trustees must act impartially and reasonably, particularly in respect of disclosure of trust information to a beneficiary. Summary The Supreme Court case of Lambie Trustee Limited v Addleman[2] and ...

Proposed changes to the Emissions Trading Scheme tighten the scheme for some participants, while providing additional leniency to others. The Climate Change Response (Late Payment Penalties and Industrial Allocation) Amendment Bill (Bill) has passed its first reading in Parliament, and the Environment Committee is now ...

The Ministry of Primary Industries (MPI) has released an alert following the devastating effects of Cyclone Gabrielle and other severe weather events that have caused immense damage across the country, especially to forestry land in the Hawkes Bay and Tairāwhiti regions. This is a brief ...

The Aotearoa Water Action cases challenged ECan's decision to approve a change in the consented use of water to enable water bottling, but the decision has had wide ranging implications the way Environment Canterbury processes water permits, and has resulted in a number of activities ...

It is now almost 2 years since the Trusts Act 2019 came into force. During this time, we have assisted many of our clients with reviewing and updating their trust affairs. As covered in previous editions of this newsletter, the Trusts Act 2019 (Act) introduced ...

RMA Reform - The long-awaited Natural and Built Environment Bill (NBE Bill) and Spatial Planning Bill (SP Bill) have been introduced to Parliament. The two Bills are the first of three that make up the reform of the current resource management system, with the third ...

Government's recently released National Policy Statement – Highly Productive Land has significant consequences for development and use of 'highly productive land' based upon regional-scale mapping as an interim regime. The National Policy Statement - Highly Productive Land (NPS-HPL) came into effect on 17 October 2022, ...

Over the last 10 years or so limited partnerships have proved a popular vehicle for agricultural and horticultural projects. This article explains what a limited partnership is in simple terms, how they are established and when they are most commonly used. What is a limited ...

The new Incorporated Societies Act 2022 (new Act) was passed into law on 5 April 2022 and significantly changes the way incorporated societies are regulated in New Zealand. The new Act replaces the Incorporated Societies Act 1908 (1908 Act), modernising its legal, governance and enforcement ...

The Government has released their agricultural emissions proposal document for consultation to the public. The Government has for the most part accepted the proposal put forward by He Waka Eke Noa (Partnership) except on a few key points. This has seemingly struck a midway ground ...

A recent decision of the Environment Court provides guidance on the classification of natural wetlands and the assessment of pasture exclusions. This decision will interest landowners, particularly farmers, considering whether their land is subject to wetland controls.   In the case of Greater Wellington Regional ...

Crown Pastoral Land Reform Act 2022 The bill to amend the Crown Pastoral Land Act 1998 and the Land Act 1948 has passed its third reading and received royal assent. The reform ends the practice of tenure review and introduces a new regulatory system which ...

In a recent report to Parliament, the Law Commission concluded that the law which addresses who inherits a person's property when they die is "old, out of date and inaccessible". In 2019, the Law Commission was instructed to begin a comprehensive review of New Zealand ...

The New Zealand Emissions Trading Scheme is the key system used by the New Zealand Government to respond to climate change, while New Zealand Units are the primary currency of that system. What are NZUs? New Zealand Units (also known as NZUs or sometimes "carbon ...

The Climate Change Response (Zero Carbon) Amendment Act 2019 introduced a net zero greenhouse gas emissions reduction target by 2050. Achieving this will require significant changes to fuel use in New Zealand as fossil fuel is a major contributor to the nation's emissions. Bioenergy is ...

A suite of proposed or amended national planning documents are under development. This article provides an update on the proposed: National Policy Statement for Indigenous Biodiversity (NPS-IB) Amendments to the National Policy Statement for Freshwater Management 2020 (NPS-FM) and the National Environmental Standards for Freshwater ...

The Ministry for the Environment (MfE) has released the exposure draft of the proposed National Policy Statement for Indigenous Biodiversity (NPSIB). The NPSIB will seek to protect, maintain and restore indigenous biodiversity in a way that recognises tangata whenua as kaitiaki and provides for the ...

The Climate Change Commission has released their second piece of advice to Government on assessing how ready farmers and the agricultural sector is for an emissions pricing system. Advice on 'readiness' of sector The advice is tailored to address 'readiness' in the sense of asking ...

He Waka Eke Noa has recommended an alternative agricultural emissions pricing system that would sit outside the Emissions Trading Scheme. Background Under the Climate Change Response (Zero Carbon) Amendment Act 2019 the Government legislated emissions reduction targets of reducing methane to 10% below 2017 levels ...

The opportunity for making public submissions on The Plant Variety Rights Bill 2021 (Bill) has now passed and the Bill is currently before Parliament for its second reading. The Bill was introduced in May 2021 to modernise the outdated Plant Variety Rights Act 1987 (Act). ...

We have recently been working on succession planning when dealing with forestry assets with accountants and our farming clients. While families may wish to leave their forestry assets to their children, care must be taken in structuring this arrangement to avoid adverse tax consequences. Under ...

The Organic Products Bill 2020 – Committee now recommends review of compliance costs to ensure reasonable to producers. Once passed the Organic Products Bill (Bill) will provide a framework for the production, labelling and sale of organic products such as food and beverages in New ...

The process to replace the Resource Management Act 1991 (RMA) has begun. Key provisions of the Natural and Built Environments Bill have been released in an exposure draft, and reviewed by the Environment Select Committee. The Committee has recommended the Government proceed with development of ...

Overseer was developed as a tool to increase efficiency and productivity for farmers, but in the last decade has been increasingly relied on by regional councils as a regulatory tool to manage nutrient discharges. In 2018 the Parliamentary Commissioner for the Environment undertook a comprehensive ...

On 28 February 2022, New Zealand signed a free trade agreement with the United Kingdom, providing New Zealand exporters with more favourable access to the UK market. The UK was New Zealand's seventh largest trading partner pre-COVID, with trade between the two nations exceeding $6 ...

Plant and animal pest species pose an ongoing threat in our regions. The Otago Regional Council is the authority responsible for management of pest species in Otago; addressing their effects on indigenous biodiversity, economic activities, and landscapes. Under the Biosecurity Act 1993, the ORC is ...

A farm lease can provide a mutually beneficial arrangement for landowners and tenants, alike. Having a farm lease in place, reflecting the intentions of the parties, is key. Leasing can offer a wide array of benefits to both the landlord and the tenant. For the ...

Protection and restoration of wetlands is a pillar of the Essential Freshwater reforms package, but a number of issues have been identified with interpretation and implementation of the strong policy direction and prescriptive regulations introduced. As a result, a number of changes to the wetland ...

He Waka Eke Noa has released two pricing mechanisms for agricultural emissions. The agricultural sector is currently the only sector not included in the New Zealand Emissions Trading Scheme (ETS). He Waka Eke Noa is the 'Partnership' established to create a separate emissions pricing approach ...

West coast dairy farmers win battle in court over misrepresentation of production figures. Background facts Philip and Julie Routhan purchased a west coast dairy farm in late 2010 that was advertised by PGG Wrightson to produce on average 103,000 KgMS per year from 260 cows ...

The Government is seeking to reintroduce the benefits test for overseas investment in pasture to plantation forestry conversion. On 24 February 2022 Associate Minister of Finance David Parker announced the Government will be seeking to end the streamlined special forestry test for overseas persons where ...

He Waka Eke Noa has released two pricing mechanisms for agricultural emissions. The agricultural sector is currently the only sector not included in the New Zealand Emissions Trading Scheme (ETS). He Waka Eke Noa is the 'Partnership' established to create a separate emissions pricing approach ...

The Water Services Act 2021 has somewhat flown under the radar amidst the contested Three Waters Reform. However, it is the Water Services Act that may provide the largest implications for the rural communities of New Zealand. The Act came into force on 15 November ...

With the dramatic increase in the price of NZUs over the last few years, a number of rural land owners are starting to think seriously about carbon forestry. Anderson Lloyd has advised a number of clients about the legal options and structures for implementing a ...

In early June 2021, the Climate Commission published its report to the Government on its first three emissions budgets and directions for emissions reduction plan 2022-2025. The purpose of this article is to summarise the Commission's recommendation in respect of the Agri Sector, but first, ...

National standards creating additional control son winter grazing, designed to enhance and maintain water quality (NES-FW), were to have taken effect in May 2021. The standards in the NES-FW that apply to winter grazing require that – the area grazed be less than 50 ha ...

The Climate Change Commission’s 2021 Draft Advice for Consultation provides a detailed strategy for tackling climate change and meeting emissions reductions committed to by the Government. The Commission’s message is clear – we will not meet targets on our current trajectory and we must shift ...

On 26 January 2021, New Zealand and Chinasigned an upgrade to their Free Trade Agreement(FTA). Since the signing of the original FTA in2008, China has become New Zealand’s largesttrading partner, with two-way trade between thetwo nations quadrupling from $8 billion to over$32 billion a year. ...

New legislation called the Water Services Bill 2020 (the Bill) is currently being considered by the Health select committee. The primary purpose of the Bill is to ensure a safe supply of drinking water. These reforms are a direct response to the Havelock North water ...

With both farm partnership and equity partnerships in the agricultural sector, it is important to consider the need for key person insurance and buy/sell agreements. Key person insurance is essentially a life insurance policy taken out over a key shareholder in a company or partner ...

The Crown Pastoral Land Reform Bill (Bill) is currently before the Select Committee, with the public submission period closing on 22 February. As covered in our August 2020 edition of this newsletter, the Bill was introduced as part of a review of the management of ...

Buying a farm is a complex matter and it is critical to complete a full investigation of the farm either prior to making an offer to purchase (by contract, tender or auction) or by having a robust conditional agreement in place allowing you to complete ...

Directors of companies in the primary sector are contending with an increasingly regulated environment and greater risk of personal liability. All directors, whether of closely held family companies through to larger companies with broader shareholder bases, should have appropriate levels of directors and officers insurance. ...

Tougher firearms laws in force The Arms Legislation Act 2020 (Act) has been in force since receiving Royal Assent on 24 June 2020. This Act introduces stricter controls on the use and possession of firearms. Some key changes include: the creation of a firearms registry ...

The Organic Products Bill is now before the Select Committee after passing its first reading in Parliament. This Bill seeks to impose national standards on all businesses seeking to market their products as organic. The Bill was introduced in response to the recent growth of ...

 In 2018 and 2019 the Government undertook a review of the management of Crown owned high country pastoral land and signalled its intention to end tenure review. As a result, the Crown Pastoral Reform Bill (Bill) was introduced to Parliament on 16 July, with its ...

Where an employer provides an employee with accommodation during their employment, the arrangement is referred to as a service tenancy. As an employer or farm owner, it is important to be aware that you must comply with the Residential Tenancies Act 1986 (Act) and you ...

Economic Development Minister Phil Twyford and Agriculture Minister Damien O’Connor on 21 July 2020 announced the launch of an Industry Transformation Plan (ITP) to transform and grow New Zealand’s agritech sector. The ITP was co-developed with farming and agritech industry representatives by a multi-agency taskforce ...

Many in the agri sector are currently considering the possibility of bringing in an investor into their business for a variety of reasons. The farmer, horticulturist, or another agribusiness may need further capital to sure up the balance sheet as the banks become more conservative, ...

The Government’s Essential Freshwater work programme seeks to restore and protect freshwater bodies throughout New Zealand, and has been a focus of debate for several years. The outcomes of this programme have now been confirmed, with the following legislative and policy changes being passed into ...

The Dairy Industry Restructuring Amendment Bill (No 3) (Bill) was granted Royal Assent on 24 July 2020 and has now become law. The Bill amends the Dairy Industry Restructuring Act 2001 (Act) which enabled Fonterra to be established almost 20 years ago. The Bill was ...

Limited partnerships have been in New Zealand for over a decade. More and more they offer advantages over a company in some situations. The nature of limited partnerships Limited partnerships are essentially incorporated partnerships. There is a lot of flexibility (and relatively few rules) about ...

The Zero Carbon Bill has been passed with bi-partisan support, while the Government has agreed to work with farmers to reduce emissions outside of the Emissions Trading Scheme (ETS). Zero Carbon Bill The Government passed the Zero Carbon Bill last week with near unanimous support. ...

The Government has released details of its proposals for lowering agricultural emissions and is now seeking your feedback. Reducing agricultural emissions is a key part of the Government’s plans to transition to a low-emission economy and achieve its 2050 targets in the Zero Carbon Bill. ...

Government has been working on the idea of a forestry national environmental standard (NES) for some time and has been consulting with a range of parties.  A NES is a regulation that prescribes technical standards that are imported into RMA plans.  This means that where ...

Dairy farmers should note a recent enforcement decision of the Environment Court in response to inadequate effluent management . The Court has issued an enforcement order which prohibits re-stocking of a farm for the 2014-15 milking season until an approved effluent management system with capacity ...