This table summarises all completed investigations by New Zealand’s competition authority (the Commerce Commission—the CC) into alleged cartels, anti-competitive agreements and abuses of dominant positions since 2018. Note—only investigations that have been made public are included in this table. 2026 Investigations under section 27 of the Commerce Act Case name, companies under investigation and industry Issues Developments Courier services• Aramex• GoSweetSpot Cartel—price fixing and allocating customers • High court gives judgment—04/03/2026; fines totalling $1.25m imposed Investigations under section 36 of the Commerce Act The CC has not yet issued any decisions under s 36 of the Commerce Act in 2026 2025 Investigations under section 27 of the Commerce Act Case name, companies under investigation and industry Issues Developments Construction• Unknown Cartel—bid-rigging • High court gives judgment—23/10/2025; fines totalling $30,000 imposed (reduced from $595,000) Investigations under section 36 of the Commerce Act The CC did not issue any decisions under s 36 of the Commerce

NOTE—to see whether notification thresholds in New Zealand and throughout the world are met, see Where to Notify. 1. Have there been any recent developments regarding the New Zealand merger control regime and are any updates/developments expected in the coming year? Are there any other ‘hot’ merger control issues in New Zealand? Recent New Zealand Commerce Commission insights We are seeing a steady number of clearance applications being lodged with the New Zealand Commerce Commission (NZCC) in recent years, but with a high proportion of cases reaching the ‘Statement of Issues’ phase (the NZCC will publish a Statement of Issues for non-straightforward mergers, which it considers raises material competition issues). The NZCC has declined three mergers in the last two years. The NZCC most recently declined to give clearance in early 2026 for Kegstar’s proposed acquisition of Konvoy, which concerned the market for pay-per-fill (PPF) keg rental services. Kegstar ran a ‘failing firm’ argument, that, in the counterfactual, there was no ‘real chance’ that Konvoy would continue to provide competitive PPF services. The NZCC rejected that argument and

This Practice Note is part of a multi-jurisdictional guide addressing essential aspects of forming specific business entities in global jurisdictions. Leading law firms in the Multilaw global law firm network answer key questions on this topic. This guide discusses key considerations when forming a limited liability company in New Zealand. Current as of 13 January 2023. Authors: Mark Lowndes and Kerri Dewe, Tompkins Wake, a Multilaw member firm Common entities 1. What form of entity is the subject of this questionnaire? What other forms of entities are commonly used in this jurisdiction and are the subject of another questionnaire response? The subject of this response is the limited liability company. The registered overseas company is the subject of a separate response. 2. Identify other types of entities in your jurisdiction that exist but will not be the subject of a questionnaire response at this time • Sole proprietorships • Partnerships • Limited liability partnerships • Unincorporated joint ventures • Trusts • Look-through companies General principles 3. What is the main source

This Practice Note is part of a multi-jurisdictional guide addressing essential aspects of forming specific business entities in global jurisdictions. Leading law firms in the Multilaw global law firm network answer key questions on this topic. This guide discusses key considerations when forming a registered overseas company in New Zealand. Current as of 13 January 2023. Authors: Mark Lowndes and Kerri Dewe, Tompkins Wake, a Multilaw member firm Common entities 1. What form of entity is the subject of this questionnaire? What other forms of entities are commonly used in this jurisdiction and are the subject of another questionnaire response? The subject of this response is the registered overseas company (branch/representative office). The limited liability company (LLC) is the subject of a separate response. 2. Identify other types of entities in your jurisdiction that exist but will not be the subject of a questionnaire response at this time • Sole proprietorships • Partnerships • Limited liability partnerships • Unincorporated joint ventures • Trusts • Look-through companies General principles 3. What

As a result of changes introduced by the Insolvency (England and Wales) (Amendment) Rules 2026 (the Amendment Rules), SI 2026/561, which come into force on 22 June 2026, new forms relating to out-of-court administrator appointments have been published on Lexis+ R&I.

This Practice Note focuses on the IP aspects relating to the development of new and emerging technology, provides practical advice for parties engaging in collaborative working and the key considerations for protecting and enforcing their IP rights. New technology IP rights are valuable business assets and like any other asset owned by a business, that asset should be protected. There are a number of different IP rights in the UK, including but not limited to, trade marks, design rights, copyright and patents. Essentially, IP and the required protection depends upon the characteristic of the technology. For more information, see Practice Note: What IP assets a business may own and how best to protect them. The World Intellectual Property Organization has also created a diagnostics tool to assist businesses in identifying their IP assets and determining how to protect, manage and leverage them. New technology is no different as it’s an asset with resulting IP rights. Further, such new technology is often a consequence of collaborative working

The Home Office has published the new 2025 Global University list, but also expanded the previous four lists, in line with new Immigration Rules coming into force today. Where a non-British or Irish national has obtained a degree-level academic qualification from an institution on the relevant Global University list in the five years immediately before the date of application, they will be able to obtain a High Potential Individual (HPI) visa. Applicants also need to meet an English language and financial requirement. Each year's list covers qualifications awarded between 1 November of that year and 31 October of the subsequent year, so this list covers qualifications awarded between 1 November 2025 and 31 October 2026. The awarding institution must be included on the relevant list for the date of the award. From 4 November 2024, Statement of Changes in Immigration Rules HC 1333 has changed the formula by which the qualifying institutions on the Global Universities List are selected (which has now been applied to the preceding four years' lists), and caps the route to 8,000 entry clearance and permission to stay applications between 1 November and 31 October each year.

Exciting news for businesses tackling fraud risk management. We are thrilled to introduce our new and expanded fraud risk management guidance and tools, now featuring resources on the new failure to prevent fraud offence, as well as how to manage the risk of being a fraud victim. With fraud being the most prevalent crime in the UK, safeguarding your business is more crucial than ever.

Dispute Resolution analysis: The CPR Committee has advised of the release of new and revised court forms on 13 July 2017, effective immediately. The new forms are PF120A and PF120B relating to witness summonses. The revised form is EAC1, being the application for a certificate to act as an enforcement agent.

The Chief Coroner has updated three chapters of the Bench Book. Chapter 1 incorporates the Burrows addition, extending guidance on inquest openings to disputes over the release of a body for burial or cremation, with reference to Burrows v HM Coroner for Preston and the application of intestacy priority rules. Chapter 16 has been revised to clarify the role of Prevention of Future Deaths (PFD) reports, confirming that they are ancillary to the inquest and setting out when the statutory duty arises, the limits of jurisdiction and the courts’ approach under the Coroners and Justice Act 2009.

ARCHIVED: This Practice Note has been archived and is not maintained. For more information, see subtopic: New and updated content in Practice Compliance. This Practice Note tells you, on a month-by-month basis, whether we have made substantive amendments to existing content or published new content in Practice Compliance in 2023. This content may have been added or amended to reflect regulatory changes or as part of our ongoing content development. December 2023 New or updated? Content Comments New Practice Note: Responding to a data subject access request—information identifying other individuals Content development New Practice Note: Responding to a data subject access request—protecting third party rights Content development Updated Practice Notes:—Designation of sanctions targets under the UN sanctions, UK sanctions and EU sanctions regimes—Financial sanctions—offences Updated for Russia (Sanctions) (EU Exit) Amendment (No. 4) Regulations 2023. Updated Practice Note: Sanctions regime—Russia Updated for The Russia (Sanctions (EU Exit) (Amendment) (No. 4) Regulations 2023 in relation to new reporting obligations for relevant firms and designated persons, and additional

ARCHIVED: This Practice Note has been archived and is not maintained. For more information, see subtopic: New and updated content in Risk and Compliance. This Practice Note tells you, on a month-by-month basis, whether we have made substantive amendments to existing content or published new content in Risk & Compliance in 2023. This content may have been added or amended to reflect regulatory changes or as part of our ongoing content development. December 2023 New or updated? Content Comments New Practice Note: Responding to a data subject access request—information identifying other individuals Content development New Practice Note: Responding to a data subject access request—protecting third party rights Content development Updated Practice Notes:—Designation of sanctions targets under the UN sanctions, UK sanctions and EU sanctions regimes—Financial sanctions—offences Updated for Russia (Sanctions) (EU Exit) Amendment (No. 4) Regulations 2023. Updated Practice Note: Sanctions regime—Russia Updated for The Russia (Sanctions (EU Exit) (Amendment) (No. 4) Regulations 2023 in relation to new reporting obligations for relevant firms