Inland Revenue has released a public statement relating to the unintended and unprecedented consequences for tax residence rules due to COVID-19. These consequences are particularly relevant for people caught in New Zealand who had no intentions of becoming tax residents.
There is concern for the increased risk of family violence incidents during, and following, the lockdown period. Police have anticipated a greater number of family violence-related call-outs, while Women’s Refuge has seen an increased demand for alternative accommodation and support.
Does your contract contain a force majeure clause entitling a party to suspend the performance of its contractual obligations, without incurring any liability? If you’re unsure of the relevance of your force majeure clause and how it may be applied in light of Covid-19, read on.