Author Archives: Ivan McIntosh

About Ivan McIntosh

I am a partner of Carter Atmore Law...residing in City Road just off the busy thoroughfare of Symonds Street, Auckland, New Zealand....where we are specialist business & property development lawyers, working for both local and international clients. Proud husband to Joanna, and dad to two sons. Passionate rugby supporter. Email: imcintosh@calaw.co.nz Ph: 64 9 921 5026

Bank Loan Approvals – a word of caution


I wrote the bones of this post in 2013, but its even more relevant now with stories of banks reneging on loan approvals just as the unit settlement date approaches. Basically:  Bank loan approvals mean very little if anything especially … Continue reading

Posted in Banking & Finance, Commercial Property, Construction Law, Litigation, Property Law, Residential property, Securities Law, Subdivisions, Unit Titles | Tagged , , , | Leave a comment

How to Write a Movie Review for Women


Like this one.  Seriously, that’s how it’s done.  Hilarious 🙂 This is some of the more family friendly material… Ok so I don’t know what the plot is or who is in it other than Alexander Skarsgard and Alexander Skarsgard’s … Continue reading

Posted in Amusement, Uncategorized | Tagged , | Leave a comment

Residential Land Withholding Tax


From 1 July 2016 we lawyers have been chosen for the honour, by the grace of her Majesty’s New Zealand Government, of becoming unpaid tax collectors for the Inland Revenue Department, whether we like it or not. From that date … Continue reading

Posted in Banking & Finance, Commercial Property, Property Law, Residential property, Tax Law | Tagged , , , , , | Leave a comment

Taxing Capital Gain – the IRD is coming for you


So.  In simple terms, people currently pay tax on capital gain if they acquired the property with the intention of resale -ie they are property traders, so profits made on resale are taxable.  Or they sell within 2 years and … Continue reading

Posted in Commercial Property, Property Law, Residential property, Tax Law, Uncategorized | Tagged , , , , , | Leave a comment

Dick Smith: Private Equity $500M, Investors Zero


I have been following the saga of Dick Smith’s receivership with great interest, not because anything illegal happened (at least, not as far as I can tell), but for the illustration of corporate raiders at work. There is a very … Continue reading

Posted in Banking & Finance, Business Law, Securities Law | Tagged , , , , , | Leave a comment

VENDOR RENT GUARANTEES. Not. Worth. Anything.


We aren’t talking about lease guarantees here, where you as the tenant guarantee to pay the rent and outgoings owed by your business. No, this post is about the sale of serviced apartments leased to the property’s manager.  I originally … Continue reading

Posted in Banking & Finance, Commercial Property, Leases & Leasehold, Property Law, Residential property | Tagged , , , | Leave a comment

Reducing Depreciation Recovery


When the property cycle starts to look like it is peaking, the temptation to sell comes calling…..so it may be worth thinking about all the depreciation claimed on your investment property.  Does it all have to be repaid if the … Continue reading

Posted in Banking & Finance, Commercial Property, Property Law, Residential property, Tax Law, Unit Titles | Tagged , , , , , , , | Leave a comment