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More on the use of trusts by Denham Martin

By: Martin, Denham | Denham Martin & Associates.
Series: Professional Development course paper (Institute of Chartered Accountants of New Zealand). Publisher: Wellington, New Zealand Institute of Chartered Accountants of New Zealand (ICANZ) 2000Description: 1 v. (various pagings) : ill. 30 cm.ISBN: 1877255408.ISSN: 0113-986X.Subject(s): TRUSTS | TRUSTEES | CHARITABLE TRUSTS | GOODS AND SERVICES TAX | New Zealand. Taxation (Beneficiary Income of Minors, Services-related Payment and Remedial Matters) Bill | TRUSTS
Contents:
INTRODUCTION ; RECENT CASE-LAW DEVELOPMENTS: Disclosure of information to beneficiaries regarding the trust ; Disclosure of trustees reasons ; Characterisation questions ; A "fair" exercise of discretionary powers matter for trustees ; Charitable trusts ; GST ; TAXATION (BENEFICIARY INCOME OF MINORS, SERVICES-RELATED PAYMENT AND REMEDIAL MATTERS) BILL: Introduction ; General application ; Certain tax consequences ; Income-splitting ; Australian rule ; Extent of rule ; Connections ; Who is a minor for the purposes of the rule ; Exceptions to the rule ; Practical implications ; NATURAL LOVE AND AFFECTION: General application ; The 1999 amendments ; Was established ; Primarily to benefit ; Practical implications ; THE ATTRIBUTION RULE FOR PERSONAL SERVICES: Background ; Basic operation of rule ; Application of section 14 GB ; Calculating amount to be attributed ; Exclusion from rule ; Association ; Application of rule ; Practical implications ; Accrual rules application of sections EH 5 and EH 52 to resettlements ; Section EH 5 and EH 52 ; The Department's view ; Resettlements ; Creating new settlements by way of a power of advancement ; Practical implications ; TRUSTS IN AND OUT OF NEW ZEALAND: Overview ; Going offshore ; Can a New Zealand tax resident establish an offshore trust that is not subject to New Zealand tax? ; What is position of New Zealand trust with New Zealand resident settlor who leaves New Zealand? ; What will tax status of trust be in new location, say, Australia? ; Using offshore trusts to make investments into particular jurisdictions ; Treaty relief ; Coming to New Zealand ; Conclusion
Summary: Updates current issues and developments in trust law and tax law that practitioners should be aware of, focusing on NZ tax reforms and international judicial developments.
Item type Home library Call number Vol info Status Notes Date due Barcode Item reserves
CA Course/Conference Paper - NZ CA Course/Conference Paper - NZ New Zealand
S.628 (Browse shelf) 628 Not For Loan Historical collection: If you would like to borrow this publication please email us.
Total reserves: 0

INTRODUCTION ; RECENT CASE-LAW DEVELOPMENTS: Disclosure of information to beneficiaries regarding the trust ; Disclosure of trustees reasons ; Characterisation questions ; A "fair" exercise of discretionary powers matter for trustees ; Charitable trusts ; GST ; TAXATION (BENEFICIARY INCOME OF MINORS, SERVICES-RELATED PAYMENT AND REMEDIAL MATTERS) BILL: Introduction ; General application ; Certain tax consequences ; Income-splitting ; Australian rule ; Extent of rule ; Connections ; Who is a minor for the purposes of the rule ; Exceptions to the rule ; Practical implications ; NATURAL LOVE AND AFFECTION: General application ; The 1999 amendments ; Was established ; Primarily to benefit ; Practical implications ; THE ATTRIBUTION RULE FOR PERSONAL SERVICES: Background ; Basic operation of rule ; Application of section 14 GB ; Calculating amount to be attributed ; Exclusion from rule ; Association ; Application of rule ; Practical implications ; Accrual rules application of sections EH 5 and EH 52 to resettlements ; Section EH 5 and EH 52 ; The Department's view ; Resettlements ; Creating new settlements by way of a power of advancement ; Practical implications ; TRUSTS IN AND OUT OF NEW ZEALAND: Overview ; Going offshore ; Can a New Zealand tax resident establish an offshore trust that is not subject to New Zealand tax? ; What is position of New Zealand trust with New Zealand resident settlor who leaves New Zealand? ; What will tax status of trust be in new location, say, Australia? ; Using offshore trusts to make investments into particular jurisdictions ; Treaty relief ; Coming to New Zealand ; Conclusion

Updates current issues and developments in trust law and tax law that practitioners should be aware of, focusing on NZ tax reforms and international judicial developments.

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