Legal

Grant Thornton New Zealand Ltd is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International is one of the world’s leading organisations of independently owned and managed accounting and consulting firms. These firms provide assurance, tax and advisory services to privately held businesses and public interest entities. Services are delivered independently by the member firms within Grant Thornton International, a non-practicing, international umbrella entity organised as a private company limited by guarantee incorporated in England and Wales.

Grant Thornton International does not deliver services in its own name or at all. Grant Thornton International and the member firms are not a worldwide partnership. Each member firm within Grant Thornton International is a separate national firm. These firms are not members of one international partnership or otherwise legal partners with each other internationally, nor is any one firm responsible for the services or activities of any other firm.

Each firm governs itself and handles its administrative matters on a local basis.

References to Grant Thornton International are to Grant Thornton International Ltd. References to Grant Thornton are to Grant Thornton International Ltd or its member firms.

Grant Thornton New Zealand has three local offices in Auckland, Christchurch and Wellington. In the preparation of this site, every effort has been made to offer the most current, correct and clearly expressed information possible. Nonetheless, inadvertent errors can occur and applicable laws, rules and regulations often change. Information on Grant Thornton's website is not intended for use without professional advice.

Further, information on this site is intended to afford general guidelines on matters of interest. The application and impact of the laws can vary widely, however, from case to case, based upon the specific or unique facts involved. Accordingly, the information in this site is not intended to serve as legal, accounting, financial or tax advice. Users are encouraged to consult with professional advisers at their local Grant Thornton office for advice concerning specific matters before making any decision. In the event of dispute all matters will be subject to the jurisdiction of New Zealand courts. This disclaimer and all terms and conditions on this site are governed by and to be construed in accordance with the laws of New Zealand.

No part of the text or graphics on this site may be reproduced or transmitted in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, re-keying, or using any information storage and retrieval system, without permission in writing from Grant Thornton New Zealand Ltd.