Normal view MARC view ISBD view

The taxation of trusts by David Simcock

By: Simcock, David.
Series: New Zealand Journal of Taxation Law and Policy.Publisher: , New Zealand 2007Description: 20-74.Subject(s): TRUSTS | TRUSTEES | TRUSTSSummary: Reviews a number of the basic issues involving trusts, such as invalid trusts, distributions from trusts, financing trusts, as well as reviewing the new legislation affecting trusts, including the new migrant and returning New Zealanders tax exemption, and the fair dividend rate rules. Considers a number of topical tax issues involving trusts, including land transactions, reversing trustee decisions, disclosures to beneficiaries, personal superannuation schemes and the personal liability of trustees.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article New Zealand
Available
Total reserves: 0

Reviews a number of the basic issues involving trusts, such as invalid trusts, distributions from trusts, financing trusts, as well as reviewing the new legislation affecting trusts, including the new migrant and returning New Zealanders tax exemption, and the fair dividend rate rules. Considers a number of topical tax issues involving trusts, including land transactions, reversing trustee decisions, disclosures to beneficiaries, personal superannuation schemes and the personal liability of trustees.

© 2017 Chartered Accountants Australia and New Zealand ABN 50 084 642 571 (CA ANZ).
Formed in Australia. Members of CA ANZ are not liable for the debts and liabilities of CA ANZ

Powered by Koha

Powered by Koha