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Independent Advisers
Guidance|Published Apr 7, 2026
Introduction
The purpose of this Guidance Note is to assist those who are approved as independent advisers by the Panel to prepare a report under any of rules 18, 21, 22, or 57 of the Takeovers Code…
Upstream Acquisitions
Guidance|Published Apr 7, 2026
Introduction
An upstream acquisition is a transaction (whether in New Zealand or overseas) that may indirectly affect control of a Code company.[1] Where an upstream company (an Upstream Company…
Updates to Guidance Notes
Guidance|Published Apr 7, 2026
Introduction
Following recent transactions and law reform coming into effect, the Panel has approved amendments to the following Guidance Notes:[1]
Section 32 of the Takeovers Act 1993;
Control and…
Control and Association
Guidance|Published Apr 7, 2026
Introduction
This Guidance Note sets out the Panel’s approach to control and association, which are key concepts for the operation of the Takeovers Code (the Code), including from an anti-avoidance…
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