Doing Business In..._2026

NEW ZEALAND Law and Practice Contributed by: Fiona Ashby, Luke Bowers, Daniel Erickson, Jessica Phillips, Natalie Foster, Shelley Slade-Gully, Tina Liu and Theresa Le Bas, Tompkins Wake

1. Legal System 1.1 Legal System and Judicial Order

specific categories of dispute, to ensure that disputes in particular areas are determined by decision-makers with the relevant expertise. These include: • the Employment Relations Authority and Employ - ment Court for employment-related disputes; • the Environment Court for matters related to the Resource Management Act; • the Māori Land Court, which has jurisdiction over matters relating to Māori land; • the Waitangi Tribunal, which investigates claims by Māori that Crown actions or omissions are incon - sistent with the principles of the Treaty of Waitangi; • the Taxation Review Authority for tax disputes; and • the Family Court, which deals with a broad range of family law matters including care of children, adoption, domestic violence, relationship property and care of vulnerable adults. Judicial Independence The judiciary functions as an independent branch of government responsible for interpreting and applying the law. Judges are appointed based on their legal expertise and experience, and the system is designed to insulate judicial decision-making from political influ - ence. The principle of judicial independence is regard - ed as being fundamental to the rule of law, protecting individual rights and maintaining public confidence in the administration of justice. 2. Restrictions on Foreign Investments 2.1 Approval of Foreign Investments The Overseas Investment Framework New Zealand’s foreign investment framework is gov - erned by the Overseas Investment Act 2005 (OIA) and the associated Overseas Investment Regulations 2005, which aim to ensure that overseas investment benefits the country while protecting sensitive assets, such as land and strategic businesses. The Overseas Investment Office (OIO) administers the regime, over - seeing applications for investments that meet the cri - teria set out in the OIA, with applications decided by the OIO and final approval sometimes made by the relevant Government Ministers.

New Zealand is a common law jurisdiction. Its legal framework developed from English law, with judicial decisions playing an important role in the develop - ment and interpretation of the law alongside legis - lation enacted by Parliament. New Zealand does not have a single written constitutional document. Instead, its framework draws on a combination of statutes, constitutional conventions, judicial decisions and important constitutional documents, including the Constitution Act 1986, the New Zealand Bill of Rights Act 1990, and the Treaty of Waitangi, which together provide a framework for representative democracy. This framework provides flexibility while maintaining legal certainty and stability. Organisation of the Judicial Order The court hierarchy comprises four principal tiers. • The District Court is the court of first instance for most criminal prosecutions and civil disputes up to NZD350,000. It also exercises jurisdiction over family and youth matters through its Family Court and Youth Court divisions. • The High Court has unlimited civil jurisdiction and hears cases involving claims that exceed the District Court’s jurisdictional threshold. It also has exclusive first instance jurisdiction over certain matters, including judicial review proceedings, seri - ous criminal trials and various statutory matters, and hears appeals from the District Court. • The Court of Appeal serves as the intermediate appellate court, hearing appeals from the High Court and, in certain circumstances, from specialist courts and tribunals. Most cases conclude at this level, and further appeal requires leave. • The Supreme Court is the highest court in New Zealand, and serves as the final appellate authority. It focuses on cases of national significance, sub - stantial miscarriages of justice or significant legal interpretations. Leave to appeal is required and is not granted merely to correct error. Specialist Courts and Tribunals In addition to these general courts, New Zealand has several specialised courts and tribunals that deal with

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