Tax practice in 1991Series: Continuing Education course paper (NZSA). Publisher: Wellington, New Zealand NZSA 1991Description: 152 p. : ill. 30 cm.ISBN: 0908711239.ISSN: 0113-986X.Subject(s): TAXATION | DIVIDENDS | IMPUTATION SYSTEM | TAX PLANNING | TRUSTS | PROVISIONAL TAX | WITHHOLDING TAX | SMALL BUSINESSES | TAXATION
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|CA Course/Conference Paper - NZ||New Zealand||S.353 (Browse shelf)||S.353||Not For Loan||Historical collection: If you would like to borrow this publication please email us.|
DIVIDENDS: Introduction ; Proposed amendments ; Practical implications ; Case study 1 - dividends ; APPENDICES: Table of dividends ; Table of dividend exclusions ; Capital gain amount ; IMPUTATION: Introduction ; Overview of regime ; Recent amendments ; Proposed amendments ; Practical implications ; Case study 2 - imputation ; APPENDICES: Credits to ICA ; Debits to ICA ; Shareholder dividend statement ; Company dividend statement ; PROPOSED QUALIFYING COMPANY REGIME: Introduction ; Overview of regime ; What is a qualifying company? ; Treatment of a qualifying company ; Becoming a qualifying company ; Ceasing to be a qualifying company ; Treatment of non residents ; Resident withholding tax ; Practical implications ; Bibliography|Summary of qualifying company tax rules ; TAX PLANNING FOR SMALL COMPANIES: Introduction ; Deferral of income ; Provisional tax seesaws ; Timing of expenditure deductibility ; ACCRUALS RULES: Overview of regime ; Recent amendments ; Proposed amendments ; Practical implications ; Issues yet to be resolved ; Selected reading list and study aids ; Bibliography ; Determination G9A ; TABLES: Tax treatment of common FA's ; Determinations ; CASE STUDIES: Foreign government stock ; Identifying financial arrangements ; TRUSTS: Overview of regime|Technical issues ; Case study 5 - allocation of imputation credits ; APPENDICES: Relevant election and disclosure rules ; Tax regime for foreign trusts ; Tax treatment of charitable trusts ; Glossary of terms ; PROVISIONAL TAX: Introduction ; Recent amendments ; Proposed amendments ; Practical implications|NON RESIDENT CONTRACTORS WITHHOLDING TAX (NRCWT): Introduction|Recent amendments ; Proposed amendments ; Practical implications ; EXAMPLE: Visiting expert for consultancy contract|Visiting expert for plant installation ; APPENDIX: Important procedures to consider regarding bonds
Taxation continues to be one of the fastest changing areas of legislation. The NZSA recognises that an annual update based on changes in the legislation no longer provides a sufficiently comprehensive review of key areas of the legislation. For this reason this course has been prepared for people in both practice and commerce which focuses on specific topics.