TIB - September 2020

New legislation

COVID-19 Response (Further Management Measures) Legislation Act (No 2) 2020

Product ruling

BR Prd 20/02: Restaurant Brands Limited

Commissioner’s statement

CS 20/04: The disputes resolution process and fair trial rights

Legal decisions – case summaries

• Two appeals by DJ Hampton dismissed by Court of Appeal: His bankruptcy not stayed using High Court Rule 17.29 and High Court conditions on his discharge from bankruptcy confirmed
• Two appeals against the Registrar of Companies decision to decline public notice under s 328(3) of the Companies Act 1993 following the appellants’ application to restore Marketing Agencies Ltd and Mountforts Pharmacy Ltd to the New Zealand Register of Companies

Determinations

• EE002A: Variation to Determination EE002 - Payments to employees for working from home costs during the COVID-19 pandemic
• COV 20/09: Variation to sections 52(3) and 52(4) of the Goods and Services Tax Act 1985