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Acknowledgements

The Law Commission is grateful to all those who have assisted during the course of this project.

In particular, we acknowledge the generous contribution of time and expertise from our reference group:

We are grateful for the valuable contribution of the Parliamentary Counsel Office in assisting with the preparation of indicative draft provisions.

We are appreciative of the assistance provided by the New Zealand Law Society, Auckland District Law Society and New Zealand Institute of Chartered Accountants in giving us extensive feedback and in organising consultation meetings with their members. We are thankful to Tompkins Wake in Hamilton and Cooney Lees Morgan in Tauranga for hosting consultation meetings.

The Commissioners responsible for this reference are the Honourable Sir Grant Hammond and Dr Geoff McLay. The legal and policy advisers for this Report were Marion Clifford, Jo Dinsdale and Sophie Klinger. We also acknowledge the contribution of present and past legal and policy advisers who have undertaken work on this project: Susan Hall, Janet November, Rachel Hayward, Eliza Prestidge-Oldfield and Joanna Hayward.