Core Practice Area

Commercial Property Conveyancing

Boutique legal counsel for commercial investors, developers, landlords, and business tenants in Auckland. We manage transaction structuring, ADLS contract drafting, and comprehensive lease investigations to protect your commercial capital.

Request a Commercial Quote

The % NBS Seismic Trap

Commercial structures with a seismic rating under **34% NBS (New Building Standard)** are legally classified as earthquake-prone. Councils can issue notices mandating structural strengthening or demolition.

Lending Barriers: Most retail banks in New Zealand will not advance commercial mortgages on properties rated under 67% NBS without retaining capital for reinforcement works.

Commercial Property Services

FOR BUYERS

Buying Commercial Property

Due diligence audits, commercial LIM zoning checks, environmental Phase I reports, lease roll vetting, and custom condition clauses.

FOR SELLERS

Selling Commercial Property

GST Compulsory Zero Rating (CZR) declarations, disclosure package preparation, mortgage discharges, and capital distributions.

LEASE AGREEMENTS

Commercial Leases

Drafting and negotiating ADLS Deed of Lease agreements, rent review clauses, tenant guarantees, and sublease licenses.

Key Differences: Residential vs. Commercial Conveyancing

Feature Residential Conveyancing Commercial Conveyancing

Standard Agreement Form

ADLS/REINZ Residential template

ADLS Commercial Property template (custom additions)

GST Application

Usually GST exempt (unless developer sale)

Subject to Compulsory Zero Rating (CZR) rules

Seismic Vetting (% NBS)

Not standard (except multi-unit apartments)

Mandatory audit (risk of earthquake-prone notices)

Tenant Vetting

Exempt (vacant possession is standard)

Audit of Lease Deeds, guarantees, and rent payment history

Land Title Encumbrances

Easements, land covenants

Complex cross-easements, party-wall rules, building covenants

Lender Requirements

Home loan pre-approvals

Detailed cashflow audits, interest-cover ratios, valuation audits

GST Compulsory Zero Rating (CZR) Regulations

Under Section 11(1)(mb) of the GST Act 1985, commercial property transactions are subject to the Compulsory Zero Rating (CZR) framework. This rule mandates that a transaction be taxed at 0% GST (instead of the standard 15%) if specific criteria are met at settlement:
  • **GST Registration**: Both the vendor and the purchaser must be registered for GST at settlement.
  • **Taxable Supply**: The purchaser must acquire the property with the intention of using it to carry out taxable supplies.
  • **No Principal Place of Residence**: The purchaser must not intend to use the property as their principal place of residence (nor a relative's residence).
**The Liability Trap**: If the purchaser's GST status changes or if they fail to meet the criteria, the IRD can hold them liable for the full 15% GST amount post-settlement. We draft strict warranties in the contract to protect both parties' tax positions.

GST SCHEDULE 1 AUDIT

Prior to signing the Sale and Purchase Agreement, we complete a thorough audit of the GST Schedule 1 details:

  • - We verify the buyer's GST registration number with the Inland Revenue database.
  • - We draft clauses detailing what happens if the buyer is not registered at settlement.
  • - We check nomination structures (if the buyer nominates a new GST-registered entity to take title).

Commercial Due Diligence Checklist

1. Lease roll Audit

We audit all existing Deeds of Lease, rent reviews (CPI vs. market index), outgoings schedules, tenant guarantees, and rent arrears histories. This ensures the tenant income stream is legally secure.

Vet tenant cashflows ->

2. Environmental & LIM

We request commercial LIM reports to check local zoning compliance. If the land has a history of industrial usage, we audit HAIL (Hazardous Activities and Industries List) registers and recommend Phase I/II Environmental Reports.

Zoning & HAIL registers ->

3. Survey & Building Rules

We vet the Land Record of Title for boundary encroachments, cross-easements for services (drainage, fibre), party-wall agreements, and check for active body corporate rules if the property is on a unit title.

Title encumbrances check ->

Instruct Quay Law for Your Commercial Project

Ensure your commercial purchases, sales, and leases are drafted by experienced property solicitors. Request a quote online today.

Request Commercial Quote

Frequently Asked Questions

NBS stands for New Building Standard. It measures a building's seismic strength relative to a newly constructed building of the same type. Properties rated under 34% NBS are legally classified as "earthquake-prone" under the Building Act 2004, meaning they present structural safety risks and require mandatory remediation. Banks generally require commercial properties to be rated 67% NBS or higher for mortgage approvals.

If both the buyer and the seller are GST-registered at settlement and the buyer intends to use the property for taxable activities, the Compulsory Zero Rating (CZR) rules apply. The transaction is rated at 0% GST, meaning no cash GST needs to be exchanged. If these conditions are not met, the transaction is subject to the standard 15% GST, which is added to the purchase price.

In a commercial lease, outgoings are operating expenses associated with running the property (such as council rates, insurance premiums, body corporate levies, water utility bills, and fire protection servicing). Under a net lease, the tenant is responsible for paying these outgoings in addition to their base rent. We vet the lease deeds to confirm exactly what outgoings are recoverable from the tenant.

Discuss Your Commercial Transaction

If you have an urgent contract review, an upcoming auction, or require advice on wills and trusts, contact our Remuera office. You will speak with a solicitor, not a call centre, and we will tell you honestly how we can help.

Office Telephone

09 523 2408

Email Address

info@quaylaw.co.nz