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From the perspective of Australian tax practitioners the decision in Bywater is significant because it clarifies the law regarding the ‘Central Management and Control’ test. John Hyde Page examines the Australian High Court’s findings.
The New Zealand foreign trust regime will be subject to increased regulation and disclosure requirements. Henry Brandts-Giesen provides an insight into the New Zealand Government Inquiry in relation to the Foreign Trust Disclosure Rules.
Pravir Tesiram considers what rights trustees have to apply to a New Zealand court for direction. He takes a closer look at section 66 of the Trustee Act 1956 and reveals some lessons for NZ trustees of foreign trusts from recent cases.
John Hart and Aaron Martin look at the two regimes allowing for the grant of a Residence Visa in return for an investment in the New Zealand economy and considers the tax implications of immigrating to New Zealand.
Jon Ireland and Stephen Etkind reveal how the Australian Securities and Investments Commission is facilitating electronic financial services disclosure through updated regulatory guidance and waivers.