www.beehive.govt.nz/speech/keynote-address-chartered-accountants-australia-and-new-zealand-conference
www.dlapiper.com/en/us/insights/publications/2020/11/trusts-act-update—new-zealand/
Update:
www.minterellison.co.nz/our-view/trusts-act-now-in-force
www.wolterskluwer.com/en-nz/expert-insights/trusts-ir-disclosure-and-reporting-requirements