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Step One

Why Reviews Matter

Your trust was set up for good reasons. But are those reasons still valid? The world has changed, and your trust may need to change too.

5 min read

The landscape has changed

If your trust was established before 2019, it was created under the old Trustee Act 1956. The Trusts Act 2019 fundamentally changed how trusts operate in New Zealand, with new duties, disclosure requirements, and record-keeping obligations.

Many older trusts have deed provisions that are now inconsistent with the law, or that don't take advantage of new flexibility the law provides. A review ensures your trust is legally compliant and working as intended.

"We've reviewed dozens of trusts since the new Act came into force. Almost every one has needed at least minor updating, and many have required significant changes to remain effective."

Why your trust was created

Trusts have been used for many purposes over the years. Understanding why yours was set up helps us assess whether it's still serving that purpose.

Common historical reasons:

  • Asset protection: Protecting assets from business or personal creditors
  • Relationship property: Keeping assets separate from relationship property
  • Residential care subsidy: Qualifying for rest home subsidies
  • Estate planning: Controlling how assets pass to the next generation
  • Avoiding inheritance tax: when NZ had this tax, farm trusts were standard.
  • Privacy: Keeping affairs out of the public record

Important to know

Some of these reasons are no longer valid. Rest home subsidy rules have changed significantly, and asset protection requires the trust to be properly structured and genuinely operated.

Is your trust operating properly?

A trust that isn't properly operated may expose trustees to liability to beneficiaries or third parties.

A review will assess whether your trust is achieving its intended purpose, whether that purpose is still relevant, and whether the trust is being operated correctly.

Ready to discuss your trust? Call us on 06 835 7394.

What we do at this stage

We discuss your concerns about your trust and help you understand whether a full review is appropriate for your situation.

Next Step

What We Examine

Key areas of a trust review

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