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...