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New Zealand How to Bake a Tasty PIE – The New Zealand managed funds and savings tax regime By Denis Bourke, Senior Lecturer, The Open Polytechnic of New Zealand, New Zealand From 1 April 2007, New Zealand introduced a new regime for the taxation of investment income which is aimed at levelling the investment tax playing field. Denis Bourke provides a technical overview of this regime and the implications for investment funds generally and also foreign investors. He also touches on the KiwiSaver scheme which came into force on 1 October 2007. To receive your regular copy of the journal, including this month's issue containing the full text of this article, please click on the Subscribe Now button.   New Zealand Fraud on a Power and Limited Partnerships By John W Hart, Barrister, TEP & Notary Public, New Zealand John Hart reviews two recent decisions of the New Zealand Court of Appeal that have considered the doctrine of fraud on a power in relation to trustees’ powers, and the proposed limited partnership legislation which is expected to come into effect from 1 April 2008. To receive your regular copy of the journal, including this month's issue containing the full text of this article, please click on the Subscribe Now button.