42 minute read
Carmel College
Rhys Van Stipriaan (Volleyball) - Coach of the Year.
Greer Morley and Caitlin O'Reilly. Sophie Catlin and Katie Linstrom.
End of Year Sports Awards
With no return to school on the cards in the near future, we again had to adapt and work out how to ensure we continued to recognise our young achievers in the school. We successfully ran the senior sports awards online recently and will repeat the same process for the intermediate students once we return to on site learning.
We utilised our strong online platforms of Instagram, Facebook and the student connect website on a daily basis announcing awards each day at scheduled times and building towards the six major awards at the end of the week. It is important to us as a school, to ensure we continue to engage and recognise all our students who are achieving in this difficult time; it shows their ongoing commitment to their sport and the attributes that encompasses.
We continue to be honoured to have so many amazing people involved in sports at Carmel College and are incredibly lucky to have ongoing support from our community.
Our top award winners this year are:
Service to Sport - Sophie Catlin (Water polo)
The Going Cup for contribution over a number of years
- Hannah Halpin (Football) Team of the Year - Grace Buxton and Maria Hanabadi (Beach Volleyball) Volunteer of the Year - Beth Railton Coach of the Year - Rhys Van Stipriaan (Volleyball) Outstanding Sporting Achievement - Greer Morley (Kayaking) Commitment to Sport - Katie Linstrom (Basketball, Netball, Touch, Volleyball) Junior Sportsgirl of the Year - Lani Rawle Senior Sportswoman of the Year - Caitlin O'Reilly
Carmel Connected
Three months has passed since we found ourselves in lockdown for the third time this year. This has now been recorded as the longest lockdown we’ve ever experienced as a city. Our revamped Carmel Connected website has allowed us to maintain a sense of connection with the girls – even while at home. Our leadership team worked hard on the website to accommodate not only the girls’ lockdown needs, but also to help our students, even when we return to school. Although not all year levels are returning to on-site learning at the same time, the Carmel Connected website is still applicable to everyone, no matter where they are.
There is a multitude of resources for the girls to utilise, such as the ‘What’s Happening’ page which keeps everyone up to date on recent events or challenges that are happening throughout the week. Students check this section very frequently as we update it weekly. During these past few months at home, we also had the privilege of working with the Department of the Prime Minister and Cabinet, along with many different Auckland Head Prefects to develop effective initiatives to combat the rising presence of Covid-19 and its threat to our school communities. We also worked on multiple videos: one with our own leadership team, another with the Head prefects of the North Shore and a third video with 45 other secondary schools across Auckland – reminding the girls to stay safe and distanced during these times. All of these resources concerning lockdown have been included in our ‘Lockdown’ page.
On Carmel Connected there are also lots of information and interactive activities the girls can use to keep busy. Our Heads of Sport and the Carmel Sports Council have come up with fun videos and challenges to help our girls stay active. There is also a ‘Wellbeing’ page set up by the Heads of Council that takes a look at students’ mental health with ways to uplift their overall hauora. The Heads of Special Character were able to produce some beautiful resources that provide the girls with fun ways to stay immersed in their faith during these trying times. Finally, our Heads of Academic, along with the help of some amazing Year 12 students, have created an intricate study website that offers lots of study resources, such as tips for exams, tutoring sessions, and ways to stay focused and motivated at home.
Lockdown has definitely been an unusual experience for all of us, but we have utilised this experience to bring out the Carmel Connected initiative. We have been able to grapple this new reality with a positive outlook that has ultimately strengthened our Carmel community as a whole.
Yes! Activities coming back
Sonia Thursby.
YES will be finishing the year off with some exciting events and looking forward to some more awesome activities in the New Year.
With the changes to outdoor gatherings, we have been able to get together again for a picnic and sports session, with the I.Lead team using the sunny weather as an opportunity to re-engage with our members. Collaborating with Parafed, I.Lead took the opportunity to run a socially distanced picnic where we played boccia. This was the first time since the August lockdown that we were able to be out of the house and hang out with friends. Finally being able to go out for exercise and enjoy the weather, the young people had a chance to change their environment and feel ‘back to normal’ for the day.
The I.Lead panel was back with the ‘teaching the teachers’ project with Massey University, creating a live recording for the Learning Support Network teachers. The panel was able to introduce I.Lead to the audience and discuss their role in supporting youth with disabilities around their community. I.Lead focused on the key points around making education accessible and successful for all.
There has been a lot of information regarding the Covid-19 vaccination on the news and social media. We thought it was important to create a space where young people felt safe, supported and most importantly had fun while getting their vaccine. I.Lead partnered with Shore Junction to deliver a fun youth day, where there were a DJ, giveaways and snacks. This event was a huge success and we were able to reconnect with our members while working towards that ever important 90% vaccination rate.
Even with the lockdown restrictions easing in Auckland, I.Lead is still committed to engaging with all young people who aren't able to leave their houses during these difficult times. I.Lead has been doing weekly game nights on Thursdays; it has been really fun meeting and talking to new young people around the country. To maintain the fun environment and expand the reach of young people, I.Lead and Raise Up are collaborating together during the weekly game night. Raise Up also supports young people across Auckland by providing them with the opportunity to participate in their community through activities and sports. This is a great way to work collaboratively and support one another in bringing young people together.
The team at YES and I.Lead would like to wish you all a safe and happy holiday period. 2021 has been a year full of surprises, and we are grateful for the ongoing support and confidence that our supporters have in us. Next year is sure to be even greater, and we look forward to you walking alongside us in the journey!
Thank you to all our supporters in 2021
The team at the Wilson Home Trust would like to take this opportunity to thank all of this year’s supporters. This includes our donors, volunteers and the army of knitters.
Thank you also to Michael at Taste in Belmont, who is currently running a campaign whereby for every order of spring rolls, $1 is donated to the Wilson Home Trust. This promotion will run until Christmas, so head on down and place your order – www.thetaste.co.nz.
We also have the Christmas raffle, with the first prize a two-night stay at Flaxmill Bay, Coromandel. Tickets are $5 each and can be ordered by emailing info@wilsonhometrust.org.nz. Second prize is a Christmas food hamper. All proceeds will be used to go towards supporting physically disabled children.
We are currently planning our Christmas celebrations on site, taking into consideration the Covid restrictions in place. Once we have the festivities finalised, we will provide information on our website – www.wilsonhometrust.org.nz
If you would like to know more about the Wilson Home Trust and the work we do, information about bookings for Weddings and the Chapel and Gardens, please check out our website www.wilsonhometrust.org.nz or facebook page https://www.facebook.com/wilsonhometrust1/
News from Charlie Pollard and Jenni Gilbertson – Educators Harold’s virtual visits to North Shore schools
UNICEF's recent 'State of the World's Children' study noted that the pandemic is just the latest challenge impacting the mental health of young people in New Zealand and across the globe.
As New Zealand's leading external health education provider in primary and intermediate schools, Life Education Trust continues to work with North Shore schools to support our tamariki and rangatahi as much as possible during these challenging times. Most recently Harold, Jenni and Charlie have been on ‘virtual visits’ at Forrest Hill and Browns Bay Schools. More virtual visits are scheduled for the rest of this term – including Pinehill and Devonport Schools.
These virtual visits enable the Life Education programme to be delivered in a sympathetic and flexible way. We are working with each school to identify and meet the key needs for their students with entertaining and informative online sessions which can be enjoyed by the whole class or individual students, at home with their whanau. Just like our traditional in-school programmes, teachers and students are provided with a range of easily accessible and inclusive resources to support and extend the learning being provided via the online sessions.
Our virtual visits cover an extensive range of current issues, including: identity and resilience, relationships, emotional intelligence, human biology, food and nutrition. We are receiving positive feedback about our online programmes:
“...an excellent video for the year group...to still have access to this learning through an online platform. The students and parents were appreciative of this and as teachers we were thrilled that the health link to our inquiry could be made through Life Education.” …”thanks for all the work you have put into this. We shared the first module with our classes on Thursday and they loved it. It definitely provided lots of discussion.”
Contact us: secretary@lifeeducationnorthshore.nz Visit: www.lifeeducationnorthshore.nz
By Bronwyn Bound, Sunnynook Community Centre Manager Greetings from Sunnynook Community Centre
Bronwyn Bound.
In August 1990 a local resident named Colleen Doody received the New Zealand 1990 Commemoration Medal in recognition of services to New Zealand.
Colleen received this medal/recognition for her years of service to a local church-based community creche, after-school club, religious education classes at a local primary school and a weekly Christian fellowship meeting for friends and neighbours. During this time, Colleen was described as being a trusted friend to many mothers, providing both practical and spiritual support to many people. She was described as one of our ‘living treasures’.
In 1995 Colleen began as a volunteer leader of school holiday programmes in Sunnynook Church. In 1997 this programme moved to the Sunnynook Community Centre and she continued to have active involvement right up to mid 2010. Colleen believed all children were special and needed to be loved and nurtured. She had a system of using the older children in the holiday programme as ‘junior leaders’; they then progressed to being ‘leaders’ and mentoring the ‘junior leaders’. Not surprisingly the Sunnynook Community Centre holiday programme is still operating using these same principles.
Colleen joined the Sunnynook Community Centre Management Committee in 1999 and became Chairperson of the Committee at the AGM in June 2002, finally retiring from this position in June 2010. In April 2006 the Sunnynook Community Centre Management Committee was awarded a Civic Award from North Shore City Council. In September 2010 Colleen received a Civic Award for her continued work in the Community.
A lot of people will agree that Colleen is a very special person, ‘a living treasure’, for sure.
Sunnynook Marathon – Congratulations to local resident Michael Oram who received a trophy for ‘most inspiring’ in the 2021 Sunnynook Marathon. Well done Michael. We look forward to doing it all again in 2022.
The Sunnynook Community Centre is looking forward to welcoming groups back into the Centre in the New Year and hopefully running some community events out on the park.
Check out www.sunnynookcomcentre.co.nz where you will find more information about the classes that are being run at the Centre. Email: office@sunnynookcomcentre.co.nz for more information.
I wish everyone a safe and happy Christmas and New Year.
All the best, Bronwyn Bound, Centre Manager
Check out www.sunnynookcomcentre.co.nz where you will find more information about the classes that are being run at the Centre. Email: office@sunnynookcomcentre.co.nz for more information. All the best, Bronwyn Bound, Centre Manager
Chinese Privet. Tree Privet.
Do you have this pest plant in your backyard?
DEC/JAN PEST PLANT OF THE MONTH: Tree Privet and Chinese Privet
Pest plants, such as privet and moth plant, are invading Auckland’s North Shore – your gardens and your nearby bush reserves. Controlling them when they are small is easy and cheap. If they are left to grow, they can spread across your property onto your neighbours’ gardens and to nearby reserves.
Auckland Council has recently introduced new rules that require people in some areas to remove some pest plants from their property, in order to protect our native biodiversity.
Chinese and tree privet are small to large fast growing evergreen trees that can be very long lived. These trees produce many highly viable seeds that are widely dispersed, most commonly by birds. Privet seeds are very shade tolerant and the emerging tress form dense understories shading out native species. Eventually they replace parts of the bush canopy and, in some cases, they can take over the entire forest canopy. When in bloom, privet produces large amounts of pollen that can cause health problems for people. The leaves and berries of privet are also poisonous to animals and people.
If you notice privet on your property, take action as soon as possible:
• Report the weed using the EcoTrack.nz app. • Wear personal protection equipment, such as a mask and gloves. • Hand pull small infestations. • For small to medium sized stems, cut near to the ground and immediately paste a thin film of MetGel on the cut stem - MetGel can be purchased at most garden centres or hardware stores. Always read the manufacturer’s label for guidelines and recommendations. • Dispose of any privet seeds in your rubbish bin to go to landfill, securely tied inside a plastic bag - to stop it spreading to other areas. • For large trees, cut two rings 20-30cm apart around the base of the trunk. Remove the bark between each ring, then apply a thin film of
Metgel around the exposed part of the tree. The gradually dying tree will provide canopy cover for emerging native plants. • Do not fell large trees within a forested area - this will create gaps in the canopy that can cause more weeds to colonise the area. • In your backyard, you can stop pest plants invading again by replanting with non-pest plants (preferably native plants) once regrowth is no longer a problem. • For more information and guides on weed control, visit restorehb.org.nz/resources-pest-plants/ • Download the Forest and Bird weed control guide at bit.ly/ forestandbirdweedguide
There are several environmental networks across Auckland’s North Shore that support communities to recognise, report and remove pest plants and restore our native wildlife.
East Coast Bays and Hibiscus Coast, Restore Hibiscus & Bays info@restorehb.org.nz, restorehb.org.nz/resources-pest-plants/ Facebook.com/RestoreHB
Kaipātiki, Pest Free Kaipātiki (PFK), enquiries@pestfreekaipatiki.org.nz pestfreekaipatiki.org.nz/pest-plant-resources Facebook.com/pestfreekaipatiki/
Takapuna, Pupuke Birdsong Project, enviro@takapunatrust.org.nz Facebook.com/pupukebirdsongproject
Devonport Peninsula, Restoring Takarunga Hauraki, pestfreedevonport@gmail.com Facebook.com/restoringtakarungahauraki/
Upper Harbour, Upper Harbour Ecology Network (UHEN) upperharbourecology@gmail.com Facebook.com/UpperHarbourEcologyNetwork
For advice on a chemical-free approach
Kaipātiki Project, community@kaipatiki.org.nz kaipatiki.org.nz, Facebook.com/kaipatikiproject
This Pest Plant of the Month feature is a collaborative initiative between Restore Hibiscus & Bays, Pest Free Kaipātiki Restoration Society, Pupuke Birdsong Project, Restoring Takarunga Hauraki, the Upper Harbour Ecological Network and Kaipātiki Project. Building on Te Ao Māori principles of kaitiakitanga and whanaungatanga, these environmental networks bring our communities together to foster guardianship, care and respect towards our whenua, natural world and indigenous wildlife.
By Natasha Williams, Lawyer, Schnauer and Co, before being admitted to the bar in 2013 she had been practicing law in England and Wales. With a background in property and estates she developed an interest in Trust law and is passionate about delivering advice and assistance to clients.
IRD reporting requirements for trusts
Natasha Williams.
At the end of last year the Taxation (Income Rate and Other Amendments) Act 2020 (“The Act”), was passed. The Act introduced new information requirements for the Commissioner of Inland Revenue to request “any information that the Commissioner considers relevant for a purpose relating to the development of policy for the improvement or reform of the tax system”.
What is also changing? Another major change was the introduction of increased disclosure requirements for the trustees of trusts that have assessable income and do not fall within specified exclusions (such as exclusions for foreign trusts, charitable trusts, trustees eligible to choose to become a Māori authority and non-active trusts).
The Act also increases the top personal tax rate to 39% and increases the Minimum Family Tax Credit (MFTC) threshold for the 2020-21 tax year.
What does it mean? With effect from the financial year commencing 1 April 2021, trustees subject to the requirements will be required to provide a range of information on their annual returns, including but not limited to details of settlements made on the trust; details of distributions made by the trustees; identifying details of each beneficiary (such as their name, IRD number, date of birth and tax jurisdiction) who received a distribution and identifiable details of any person who has power to appoint or remove a trustee, add or remove a beneficiary and amend the trust deed. Also the Commissioner can request “any other information” they feel fit to ask for.
The Commissioner may also require trustees to provide information in respect of any prior income year beginning on or after 1 April 2014, if the information is in the knowledge, possession or control of the trustees. However, under the Trusts Act 2019, trustees are required to have copies of all this information to hand.
Non-active trusts. These are trusts where the trustees have declared to the Commissioner that the trust is non-active and the trustee has not derived any income during the tax year; and has no deductions; and has had no involvement with trust assets resulting to the generation of income for any person or fringe benefits for any employee.
If your trust is non-active the trustees will need to file a non-active trust declaration with the IRD to be exempt from the new disclosure and reporting requirements.
What next? The disclosure requirements are applicable to existing and new trusts. This additional compliance rests with the trustees but due to the nature and particulars of the information the Commissioner may require, settlors and beneficiaries should also be interested in understanding the changes and what it means for them. Also the Trusts Act 2019 and The Act have increased tTrustees’ obligations for compliance, governance and disclosure to both beneficiaries and the Inland Revenue that means there will be an increase in work and costs to comply with both Acts.
As it appears evident that the Inland Revenue has an interest in trust arrangements, trustees and settlors need to ensure that transactions (and settlements), withstand scrutiny by the Inland Revenue and take early action. If you have any questions in relation to the impact these changes have on you, or whether to retain your trust or wind it up it is recommended you speak to your accountant and lawyer.
Schnauer & Co, 1 Shea Terrace, Takapuna 09 486 0177, www.schnauer.com
Extracurricular Activities and EOTC
David Boardman.
At the time of writing this piece, looking out of my window with students back on campus, making their way to end of year assessments and the summer break quickly approaching, it is very easy to focus entirely on the impending examination period.
However, what the past 18 months has reinforced for schools across the globe is the importance of extracurricular activities and education outside of the classroom (EOTC). Extracurricular activities are a fun and very effective way of combining academic and pastoral strands of a school’s offering, while aiding students and staff a return to a feeling of normality.
Holistically, they assist in offering students opportunities to develop collaboration, leadership, communication, confidence, resilience, engagement, decision making and creativity. At Kristin we have included all of these in our programmes, and here is a brief overview of a few key areas of focus:
Leadership: Sport and physical extracurricular activities are an excellent opportunity for students to show leadership. This is not just about selecting “captains”, but also showing and developing organisational skills and coordination, especially with older students assisting younger ones. These activities enable students to take ownership and lead others. They also enable students to see how every member of a team is critical to its success, whether the team captain, the coach or the kit person.
Decision making: Learning how to make decisions under pressure and at times when the outcome rests on your decision is something that needs to be practiced. Being able to place students in positions where they will need to quickly change their strategies, adapt to situations, and quickly make judgement calls helps prepare them for similar challenges in later life, while also giving them ownership over those decisions and taking responsibility for the outcomes.
Communication: Effective communication in a large team, when under pressure is not an easy task. By getting students to evaluate different methods of communication, they can start to understand what works best in different situations and this also highlights that the needs will change in different situations. Challenging them by limiting communication opportunities can help ensure that the opportunities they do have are more effective and start to focus in on the key factors that lead to good, effective communication.
Collaboration/Teamwork: Through challenging students in a variety of activities, it shows how different leadership styles and approaches are more, or less effective in a range of situations. It can be quite easy to look out onto a sports field and spot the natural leaders but place the same students in a different environment and ask if those people are still seen as the leaders in the group. Through offering a range of activities in which students need to collaborate, we can show how different leadership styles are required and how these need to be combined with decision making and effective communication to ensure success.
We also need to remember that extracurricular activities are also a chance to come together, have fun, engage with new experiences, and strengthen the feeling of belonging that should exist in a school. No matter how a school has adapted and catered for the academic needs of students over the past few months, the social and emotional needs are just as, if not more, important, and we should never lose sight of how to meet these developmental needs.
Digital People for Lunch!
Join Dr Mark Sagar for North Harbour Club’s February Lexus of North Shore Charity Lunch
North Harbour Club’s popular Lexus of North Shore Charity Lunch series kicks off in February next year, with a great guest speaker: Dr Mark Sagar of Soul Machines.
Mark is the co-founder and CEO of Soul Machines and Director of the Laboratory for Animate Technologies at the Auckland Bioengineering Institute.
When looking at influential and cutting-edge New Zealanders, you can't go past Dr Mark Sagar. The ground-breaking, double Academy Award winner, will join the North Harbour Club as the keynote speaker for the first 2022 Lexus of North Shore Charity Lunch to be held on Friday February 11th at North Harbour Stadium.
Mark and his team are bringing technology to life, pioneering the creation of autonomously animated virtual humans with virtual brains and nervous systems, capable of highly expressive face to face interaction and real-time learning and emotional response, to create the next generation of human interaction with artificial intelligence.
Soul Machines believe that in a more Digital World – Digital People can help you in millions of ways.
Mark has a Ph.D. in Engineering from the University of Auckland, and was a post-doctoral fellow at M.I.T. He previously worked as the Special Projects Supervisor at Weta Digital and Sony Pictures Imageworks and developed technology for the digital characters in blockbusters such Avatar, King Kong, and Spiderman 2. His pioneering work in computer-generated faces was recognised with two consecutive Scientific and Engineering Oscars in 2010 and 2011.
In 2019 Mark was elected as a fellow of the Royal Society of New Zealand. We are honoured to have someone of his calibre speak at our first luncheon of the year.
Lexus of North Shore Charity Lunch – Friday February 11th at North Harbour Stadium. Secure you tickets or table today! Visit: www.northharbourclub.co.nz or email: manager@northharbourclub.co.nz.
Dr Mark Sagar.
New mid-year date for AIMES Award Gala Dinner
As has been the case for many events in late 2021, the North Harbour Club’s annual AIMES Awards Gala Dinner has fallen victim to Covid-19. The 2021 dinner has been rescheduled to May 2022, with the club making a decision that this mid-year period will also become a permanent time for the awards dinner – the club’s flagship event of the year.
The AIMES Awards Gala Dinner will be held on Friday May 6th 2022 at the Bruce Mason Centre. A special cocktail function announcing the AIMES Emerging Talent and Scholarship Awards will be held on the following Thursday (May 12th), with venue to be confirmed.
The AIMES Awards programme recognises excellence achieved by the young people of the region in the Arts, Innovation, Music, Education, Sport and Service to the Community. 2021 is the 26th year of these awards.
Tammy McLeod (BA LLB) is the managing director at Davenports Law and a trust and asset structuring specialist. Tammy leads the Davenports Trust Team and enjoys providing clients with advice and assistance on a broad range of issues involving the structuring and establishment of asset plans, interpretation of trust deeds, the management and administration of trust funds and trust disputes. An important part of Tammy’s practice is reviewing existing asset holding structures to ensure they achieve the needs and requirements they were established to meet. She is also experienced in Property (Relationships) Act issues and advises clients on both contracting out agreements and separation.
Tammy McLeod.
Grace and Robert
Grace and Robert had been married for 20 years. They had two teenage daughters and lived a lovely lifestyle between their beachfront property in Auckland and their holiday home in Omaha. The house and holiday home were both owned in a family trust. They also had investments outside the trust, including the share of the partnership in Robert’s architectural firm.
One day Robert came home and quite to Grace’s surprise, told her that he was leaving her. He wanted to “find himself” and he didn’t think he could do that while still married to her. Grace was shocked more than devastated. Her daughters were so annoyed with Robert, they simply stopped talking to him and refused to see him.
Grace quickly engaged a lawyer, and she and Robert sorted out their relationship property and the trust property in a very civilised manner, despite the hostile situation. Grace kept the Omaha property in their current trust, and a new trust was set up by Robert for the family home which he retained. Robert retired as a trustee of Grace’s trust, but their accountant stayed on as the independent trustee. Robert also renounced any right he had as a beneficiary, and the power to appoint and remove trustees was transferred to Grace solely. Their other finances were split 50/50, but Grace decided that she wanted to keep that money out of the trust and in her personal name. She felt that after all these years of Robert controlling the finances, she wanted some autonomy over her money.
Grace moved to Omaha and spent a very pleasant five years there, until the day when unfortunately she had a brain aneurysm. She was rushed to hospital, but it was too late, and they switched the life support machine off six hours after she was admitted to hospital. Her daughters were devastated.
A few weeks later Grace’s daughters went to see their mother’s lawyer. They were shocked to discover that at the time of separating from Robert and sorting out their relationship property, Grace had never updated her will. Her will had been made ten years previously and left everything to Robert and then to the girls. Robert was the executor and the power to appoint and remove trustees of the trust was left to Robert. The girls were devastated. Their relationship with their father was estranged and they felt he had changed under the influence of his new partner. hey didn’t think he would stand aside easily.
Grace had made the mistake of not changing her will when she had a change of circumstances. If you get divorced, then that has an impact on your will – it is read as if your ex-spouse died before you. However, if you simply separate then that has no impact on your will. There are many couples (like Robert and Grace) who separate and then never get around to divorcing. This can have an impact when they die if they don’t address the changes they want to make via their will.
It is important to review your will at least every five years or if there is a change in circumstances. A change in circumstances includes: • Having children – guardianship provisions should be included in your will and provision made for your children. • Getting married – marriage revokes any previous will, so if you get married and don’t update your will, you are intestate unless you make a new will. • Entering into a long-term relationship of three years or more – the Property (Relationships) Act gives your partner the right to choose to take 50% of all relationship property (ie assets that have been acquired during the relationship including all income,
Kiwisaver and the family home whenever it was acquired) if you die, regardless of what your will says. • Separating from your partner or spouse – this has no impact on your will, as in Grace’s case. • If a partner, child or someone named in your will dies. • If you inherit assets, you need to consider how they relate to relationship property, whether you want to keep them separate and how this needs to be dealt with in your will.
Wills are one of the most important legal documents. Every adult should consider getting a will, and it is important to take good legal advice on how it should be drafted so that you don’t leave a mess behind when you die.
Tammy McLeod, Managing Director, Davenports Law
09 883 3282 DAVENPORTSLAW.CO.NZ
Accountancy with Graham Lawrence of Bellingham Wallace.
Tax considerations for e-commerce businesses expanding offshore
Graham Lawrence.
The Covid-19 pandemic has caused an enormous amount of pressure and uncertainty to businesses across all industries. Given the strict lockdown rules enforced in many countries and the subsequent closure of physical stores, social media channels have become the medium where businesses have engaged with consumers to market their products.
In turn, consumers across the world are shifting to online shopping faster than ever, which has fuelled a new wave of growth for the e-commerce industry. According to Statista, a world-recognised organisation for business data, over two billion people purchased goods or services online and e-commerce sales worldwide amounted to 4.28 trillion US dollars, a rapid growth of more than 25% comparing to the pre-pandemic figures.
In light of this surging e-commerce trend, we discuss potential taxation issues for e-commerce business owners as they expand offshore through a case study.
Case study
A local New Zealand company, NZ Cashmere Ltd, decides to promote its cashmere products to the consumers in the US through an online market platform. What are some of the overseas taxation issues this company may face?
New Zealand company sells direct to customer
At this stage NZ Cashmere Ltd sells its goods via an online platform and exports the goods to the end consumer on a FOB (Free on Board) basis. In relation to this business model the following tax obligations need to be considered: • Does the activity create for the company a US tax presence (referred to as federal tax presence). In our experience, NZ
Cashmere Ltd should not have any overseas company tax obligations, although they may be required to notify the IRS of these activities in order to claim tax relief. • Does NZ Cashmere Ltd have a US sales tax obligation?
For example, in the US sales tax is imposed on the sale or lease of goods and services in the US. This type of tax is largely based on the physical nexus test meaning physical business activities create sales tax nexus (i.e. through an office, a store or employees). However, with the explosion of e-commerce, new online sales tax laws were introduced.
Broadly, online sellers may now be required to collect sales tax when the business has an economic nexus (essentially meaning making a certain level of sales in a state, either a certain dollar amount or a certain number of transactions) in the same state as the customers. To make matters even more complicated, every state in the US has different nexus requirements and thresholds. Of course, exemptions can apply. • Does NZ Cashmere Ltd have a US state tax presence? This is a different concept for New Zealand companies as we do not have states. However for other countries, including the
US, this is a further layer of tax that needs to be considered.
In general, the concept of state tax is essentially company income tax paid at a state level. This is originally based on the concept of physical nexus, but state tax is also moving towards including an economic nexus requirement in the near future. What this means is that if a business breaches the economic nexus threshold in terms of sales in a state, not only would the business have a sales tax obligation, it should also have a state income tax liability.
Following on from this, if the New Zealand company decides to set up a company in the US, unlike in New Zealand, there is no imputation system in the US to avoid double taxation of business profits, so choosing the correct type of structure is a crucial consideration for the company. Further, given the different tax laws in each state, it is even more important to consider which state would be the best location for incorporation.
In summary, while expanding offshore opens up markets for your business, it comes with a whole new layer of complexity including how you manage your tax obligations. If you need any assistance with respect to tax issues in relation to e-commerce activities, please contact us at Bellingham Wallace.
By Graham Lawrence (Director) and Harriet Zhang (Senior Tax Consultant) Visit: www.bellinghamwallace.co.nz
An automated pool cover will make your summer!
Overseas holidays are out, but you can still invest in an automatic cover from Covers4Pools to turn your pool into your own resort pool for summer 2022.
A swimming pool spells summer fun for everyone – and after the year we’ve had you will want to use it to its maximum this summer. Installing an automatic pool cover makes things super easy: maintaining, keeping it warm, clean and affordable.
Covers4Pools is a family business, run by Charles, Paulene and Shayne Olliver. They offer one of the most extensive range of automated pool covers in New Zealand, being the sole distributor for the internationally popular Coverstar Eclipse brand.
“Coverstar Eclipse covers can take the weight of an average sized person, offering complete peace of mind that your family is always safe around your pool,” says company manager Charles Olliver.
“Our new ‘Roll Out Roll Under Slatted Cover’ has quickly become a big seller for us. These covers feature a polycarbonate profile that actually heats the pool via the sun’s rays throughout the summer months and retains heat during the colder months, therefore extending your swimming season and substantially reducing your heating costs. We are proud to assemble these covers here in New Zealand.” Charles explains that automated covers also play a big part in reducing cleaning and maintenance by keeping unwanted items out of the pool. “They really are a game-changer. Our advanced covers keep dirt and leaves out of the pool and also eliminate up to 90% of evaporation. This avoids wasting thousands of litres of water and reduces chemical use by up to 70%.” Covers4Pools has good stocks of both Coverstar Eclipse Covers and Roll Out Roll Under Slatted Covers so will have one to suit your pool. They will come to your property and do a free measure and quote and provide advice on the best solution for your requirements. Do it today!
Contact Charles, Paulene or Shayne today. They will make it very easy and affordable. Phone 09-426-0625, email sales@autopoolcovers.co.nz or visit www.covers4pools.co.nz
Simon Gundry is a Devonport and North Shore identity, and character, who is known for calling a spade a spade. He is a director of contracting company Gill & Gundry, is an enthusiastic sailor (past crew-member of Ceramco New Zealand, Lion New Zealand and Shockwave) and is a life member of the North Shore Rugby Football Club. He has been writing this thoughtprovoking column for Channel ever since the very first issue (well over a decade ago!).
Grumbling again… looking forward to the summer!
Simon Gundry.
I cannot believe the numpties who are running our lives. Especially the numpty who thinks he is going to put a bullet train/tram down the middle of Dominion Road for an initial budget of $16 million. What the hell are they thinking? Can you imagine the absolute ghost town Dominion Road will be, for at least 10 years, if this is allowed to happen? I imagine this is the same numpty who decided it would be a good idea to spend nearly a billion on a cycleway over the Harbour Bridge. For God’s sake, nothing ever gets done anyway. On this topic it would be interesting to know what the budget stands at for former Mayor Len Brown’s trainset under the city that started off at $3 billion many, many years ago.
While we are talking about businesses being decimated, what about the retail business owners, cafés etc. in the Takapuna Beach shopping precinct where roadworks have been going on for years, driving people right away. I see workers there sitting around with no drive to complete this work, I’d like to know the budget that Auckland Transport put into this.
And as I have said I’d like to know who in central government is responsible for all this intensive infill housing that’s planned in the Devonport Takapuna peninsula. This agreement between Labour and National whereby residents can knock their houses down, and build three houses: Are there going to be any height to boundary restrictions? Is there going to be any upgrade of sewers? Or are we going to be left with a rumpty, hotchpotch of dwellings, three houses where one used to be, nine cars where three used to be, all parked on the grass verges with two wheels on the grass? It’s a panelbeater’s dream. I know this because a good friend of mine is a panelbeater and he tells me cars are getting clipped every day on these narrow roads with cars parked both sides. Mark my words, at some stage someone will be injured or killed because of these traffic hazards.
It’s rolling on for Christmas time again, and I don’t know how this is going to pan out for people. I can imagine driving up to Russell very quietly at 4.30 in the morning, where I have always holidayed for years, and then some member of the local constabulary leaping out from behind a tree to demand my papers. I don’t know whether I’m in a Level 3 stage 1, 2 or 3 or in a red light, yellow light or green light. I defy anyone to know what all these levels and lights mean; the boundaries change all the time.
All I know is that I would rather die on my feet than cower on my knees. This situation has taken nearly two years of our lives, it has aged people considerably both physically and mentally. A good friend of mine, who I’ve worked alongside for years, couldn’t take it any longer and ended it. So sad, it breaks your heart.
So, I’m looking forward to the summer and walking Elliott’s Bay again, walking Bland Bay again and swimming at Long Bay in Russell in the early morning. Sitting on the verandah of the Duke of Marlborough having a beer with old friends, sharing conversation and picking the next All Blacks squad, praising our cricket team for their wonderful achievements. Going for a sail or a fish and enjoying the finer things of life, where it is all at our fingertips.
I notice Auckland Transport again in Devonport, creeping around in the side streets with their dark glasses on, pretending to be anonymous, their ticket books slapping against their thighs, searching for expired warrants or registrations, then suddenly their glee at spotting a 1974 Morris 1100 with no registration or warrant. Their phones coming out to snap the number plate, and excited, trembling hands issuing the ticket. I see them all around the streets of Devonport, right out of their jurisdiction of giving tickets to people in the town for parking too long, while they try to get a coffee and talk to someone, masked up and socially distanced of course.
I wish everyone a really happy Christmas, spend time with your family and friends if you can, walk along a beach and overindulge occasionally. Tell an old joke, laugh and relax, because as we know it can all be taken away from us, at 11.59pm one night. Have a lovely Christmas and New Year wherever you may be.
While we are talking about the businesses that are being decimated, what about the retail business owners, cafes etc. in the Takapuna Beach shopping precinct where roadworks have been going on for years, driving people right away.
with Lindsay Knight
Local Commonwealth Games bowlers switch to croquet lawns
Innovation and adaptability have become the key words for the North Harbour centre’s two 2022 Commonwealth Games aspirants, the Takapuna club’s Selina Goddard and Graham Skellern.
That’s partly because of the disruptions caused by the on-going Covid pandemic but also because if they make the final cut for the New Zealand Games team the conditions they will encounter at Birmingham in England will be vastly different from those in this country.
In Britain the standard length for most greens is 40 metres and bowls run at speeds of 10 to 12 seconds. In New Zealand, though, greens are three or four metres shorter and run up to speeds of 19 seconds.
So to make the adjustment needed for the Games the two Harbour bowlers, like all others in the national squads, have been directed to get as much practice as possible on slower greens.
But the closest to English conditions in New Zealand comes not from bowling greens, but croquet lawns. And that is where Goddard and Skellern have been spending much of their recent time.
Selina has joined the Takapuna croquet club and up until recently has been practising there three or four times a week. “The croquet club deserve a big shout out,’ she says. “They have been awesome, especially the president Rod Templeman.”
Because of border closures Skellern has been restricted to his home base in Mount Maunganui and has practised regularly there not only at the local croquet club but also at a nearby private cricket club where a special rink has been mowed alongside the pitch.
The other handicap to their preparation, particularly for Selina, has been achieving meaningful competitive play because of travel restrictions and Auckland’s long lockdown.
Graham Skellern.
Selina has missed several tournaments and two training camps and especially disappointing for both bowlers was the cancellation of the inter-island fixture which had been scheduled for Dunedin in late November.
“That would have been a great chance to show our wares,” Skellern says. “But the main thing has been putting in the work and that’s what I’ve been doing.” And one benefit of being in the Bay of Plenty’s Level two has been the chance to play some tournaments even if it has been a challenge playing on fast greens.
“I’m more confident on slower greens now,” he says.
The main aim for both now, presuming all travel restrictions will be lifted, will be the national singles and pairs championships in Christchurch on January 2-9. Selina then has her eyes set on being among the 20 players, 10 men and 10 women, in the Transtasman tests on the Gold Coast on March 9-11. These will take place on a specially prepared green simulating English conditions.
The five women players for the Games will be determined after this event. Despite the stiff competition for Black Jack places Selina’s outstanding record at national championships in the past couple of seasons must make her a strong contender. Even though still in her 20s she has won national titles in singles, pairs and fours. She was previously, a Games representative in 2014.
Skellern won his first para title in singles two seasons ago and last season added a pairs title. He has also compiled an impressive record in able bodied bowls and has represented several centres. He is competing for pairs spot at the Games from a trio which also includes Mark Noble and Bruce Wakefield.
Selina Goddard.
Visit: www.bowlsnorthharbour.com
Seaward Side – Milford
Stunning As New High Spec Architectural Residence
3 Bed | 3 Bath | 2 Garage | 377m2 (more or less)
prestigerealty.co.nz
At entry level is a large open plan living area with high vaulted timber ceilings, a large gourmet kitchen and a Butler’s Pantry, with good indoor-outdoor flow out to the outdoor entertaining area and landscaped gardens complete with electronic Louvre Tech roof and outdoor fireplace. Also on this level is the master bedroom, lavish en-suite bathroom, office, shower room with a second toilet, a laundry closet and a large tandem double garage, plus a large external locker storage room. Upstairs there is a large double bedroom, a second double bedroom/living room with high vaulted ceilings, a kitchenette and a third lavish bathroom. Milford Primary, Westlake Boys and Girls, Takapuna Grammar & Intermediate school zones • ID7972 • By Negotiation
Prestige Real Estate International Ltd Licenced Real Estate Agent REAA 2008
31 Hythe Terrace – Mairangi Bay
A Rare Beauty In Mairangi
4 Bed | 2 Bath | 2 Garage | 931m2 (more or less)
Craig Crosweller + Fleur Davis 021 630 150 022 192 1614 craig@prestigerealty.co.nz fleur@prestigerealty.co.nz
Sitting high and proud, in the heart of Mairangi Bay, sits this elegant family home on 931m2 (more or less) of Freehold land. A project of passion for the owners over the last 16 years. Rose lined gardens and large verandahs frame this stunning home that offers space for the whole family. Downstairs sits 4 double bedrooms and a conservatory including the master suite with its own ensuite, walk-in wardrobe and ornate fireplace. The impressive upstairs layout offers two lounges, and a sophisticated thoughtful design; with stunning outdoor living, open plan spaces and breathtaking sea views taking in Rangitoto Island. This is a rare find and will appeal to those buyers who are looking for something special • ID7994
