MoranLaw

09/09/2026

The $100,000 donation tax credit cap announced in this year's Budget is already having real-world consequences. Some charities are reporting that donors have indicated they will reduce their giving as a result.

However, the cap will not affect every donor. Many individuals who give more than $100,000 each year already do so through family trusts, companies, or established foundations, meaning the new limit may not impact their charitable giving arrangements.

In light of these changes, MoranLaw and Forsyth Barr have re-released our paper on giving effectively, now updated with additional insights from our friends at Grant Thornton New Zealand on giving through family trusts.

Read the full paper here:https://www.forsythbarr.co.nz/assets/Uploads/Philanthropy/NZ-DonationTaxCreditChanges.pdf

07/09/2026

Most shareholder disputes aren't about the business failing — they're about what wasn't written down when things were going well.

Our commercial team drafts shareholders' agreements that hold up when tested, and assists a range of clients to navigate their shareholder relationships so the business owners can focus on what matters.

Contact the MoranLaw commercial team for a shareholders' agreement health check.

06/09/2026

In a week's time, Life Flight's trail opens across Wellington, Te Whanganui-a-Tara!

Wander the city until 8 November and spot 30 giant bee sculptures and 20 mini community bees. Unlock rewards through the free trail app, or pick up a paper map from the Enormous Crocodile at Chaffers Marina.

The MoranLaw sponsored bee, designed and painted by Scott Savage, will be near our office on the waterfront. Pop by and scan the QR code to enter our prize draw! 🐝

03/09/2026

Is your organisation a charity, a not-for-profit, or both?

It's a question that often causes confusion for boards, leaders and governance professionals. Understanding the distinction is essential, with important implications for legal obligations, governance frameworks and compliance requirements.

In the latest article on the MoranLaw blog, Louisa Joblin breaks down the key differences between having charitable purposes and being a registered charity, and explains what organisations need to consider when determining their status.

A valuable read for board and committee members, trustees, and leaders seeking clarity on legal status and compliance obligations.

📖 Read the full article here: https://moranlaw.co/blog/charitable-purposes-and-charity-registration-understanding-the-difference? utm_source=hs_email&utm_medium=email&_hsenc=p2ANqtz-9t8wgm0Wyj-ImC1YCddpEwVyXlsn1HJ6VSxcbLJOpk6A_1ltWCunbrmwkWTEztfiIw8HJ5

Understand the distinction between charitable purposes and charity registration, including implications for governance, tax treatment, and compliance for not-for-profits.

01/09/2026

🚨Internal business dispute? Don't expect your bank to solve it.

When authority over a business account is disputed, banks generally cannot decide who is in the right. Instead, they'll rely on existing mandates and authority records, and may be unable to act until matters are clarified.

That's why keeping governance documents, banking authorities, and decision-making records up to date is critical for protecting business continuity.

An excellent read from Fergielyn Catayoc on the risks businesses should understand before a dispute arises:

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Discover how businesses can protect themselves during internal disputes and understand the limited role of banks in resolving these conflicts.

31/08/2026

Our very own Louisa (Lou) Joblin and Chelcie Kite are featured in the latest issue of NZ Plumber. 👏

We're grateful to Master Plumbers, Gasfitters & Drainlayers NZ Inc. for inviting our team to present at the 2026 New Zealand Plumbing Conference, discussing the importance of succession planning and how businesses can proactively manage risk for long-term success.

Take a look at the latest edition online: https://masterplumbers.org.nz/Web/Web/About-Us/NZ-Plumber-Magazine.aspx

30/08/2026

We're proud to see our very own John Hackett and his wife, Ali, giving back to the community by fundraising for the Cancer Society New Zealand's Daffodil Day in Matarangi on Saturday.

Cancer touches the lives of so many New Zealanders, with 1 in 3 people facing a diagnosis in their lifetime.

Together, we can make a difference. If you missed donating for Daffodil Day and you'd like to support this important cause, please click the link below to donate. 💛

🔗https://www.daffodilday.org.nz/ -widget

28/08/2026

The team have been enjoying these cheerful blooms in the office this week, to support the awesome fundraising efforts for the Cancer Society New Zealand’s .

Each day 81 Kiwis hear the words, “you have cancer.” Daffodil Day donations help to protect future generations of New Zealanders by helping to fund world-leading cancer research and vital prevention programmes.

Thank you, Cancer Society, for the essential support you provide 🫶🏻

27/08/2026

Shared kai will always be a great way to bring people together - a chance to pause and connect outside of the daily work.

Thank you Charley Noble for the delicious burgers for Wellington On a Plate, ka pai! 🍔

25/08/2026

Amanda Griffiths, Jessie Malcolm, and Ffion Merchant-Williams have returned from the IPSANZ - The Intellectual Property Society of Australia and New Zealand Inc. Annual Conference in Sydney, bringing back fresh insights and valuable connections from across the intellectual property profession.

Conference highlights included discussions on the impact of recent decisions from the High Court of Australia and the New Zealand Court of Appeal, as well as a compelling panel on AI ethics and the profession's responsibility to manage its impact on junior practitioners.

Events like IPSANZ continue to provide invaluable opportunities to connect with peers, exchange ideas, and stay at the forefront of developments in the evolving field of intellectual property.