The New Zealand Superannuation Fund (NZSF) is one of New Zealand's largest publicly-owned financial assets. Its primary purpose is to act as an inter-generational tax smoothing vehicle, in order to assist future taxpayers cover the cost of providing the public pension, New Zealand Superannuation...

Construction industry payment and adjudication legislation based on the UK Housing Grants, Construction and Regeneration Act 1996 (“HGCRA”) has, to date, been enacted in 16 jurisdictions around the world. The common objective of all of the legislation is to get cash flowing in as fair a...

This article seeks to give impetus to a movement toward creating a “nutcracker” for security of payment which is applicable (and acceptable) internationally. The article recognises that forging an international consensus on a set of model provisions for security of payment would undoubtedly...

New Zealand's participation rates are high relative to the OECD, and similar OECD countries. However, there is scope for increasing participation, particularly among young women. Increases in labour force participation could make a contribution towards closing the income gap between New Zealand...