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Trusts update : Trusts 101 /by John W. Hart

By: Hart, John W.
Contributor(s): Masson, Ian.
Series: Professional Development course paper (NZICA).Publisher: Wellington, New Zealand New Zealand Institute of Chartered Accountants (NZICA) 2007Description: Course package: 1 DVD and 1 course paper 30 cm.ISSN: 1173-9851.Subject(s): TRUSTS | TRUSTEES | TRUST DEEDS | BENEFICIARIES | TRADING TRUSTS | New Zealand. Trustee Act 1956 | New Zealand. Charitable Trusts Act 1957 | New Zealand. Charities Act 2005 | New Zealand. Trustee Amendment Act 1988 | New Zealand. Financial Reporting Act 1993 | New Zealand. Financial Transactions Reporting Act 1996 | New Zealand. Estate and Gift Duties Act 1968 | New Zealand. Perpetuities Act 1964 | New Zealand. Property (Relationships) Act 1976 | New Zealand. Property Law Act 1952
Contents:
DVD: contains one presentation: Trusts 101 ; COURSE PAPER: INTRODUCTION: Reference ; HISTORY OF TRUSTS: Introduction to Law of equity and Court of Chancery ; Uses and trusts ; New Zealand perspective - discretionary trusts pre abolition of estate duty ; THE TRUST CONCEPT AND ESSENTIALS: The parties to the relationship ; Three certainties ; Comparison with other legal concepts ; TYPES OF TRUSTS: Express, resulting, implied, constructive, statutory ; Discretionary versus bare trusts ; Charitable trusts ; Inter vivos versus testamentary trusts ; Blind trusts ; Unit trusts ; Trusts in the international planning context ; Trading trusts ; DOCUMENTATION: Trust deed ; Memoranda / letter of wishes ; Deeds of Acknowledgement and forgiveness of debt ; TRUSTEES: Duties and obligations ; Trustee liability ; Mitigating trustee liability ; SETTLORS: Excessive powers and sham ; Protectors ; BENEFICIARIES: Rights of beneficiaries ; Rights to information ; Resettlement - Saunders v Vautier (1941) 49 ER 115 ; Blurred reporting lines - settlors and beneficiaries ; What is a trust document? ; THE TRUST CONCEPT AND ESSENTIALS: Trustee Act ; Charitable Trusts Act ; Charities Act ; Trustee Amendment Act ; Financial Reporting Act ; Financial Transactions Reporting Act ; Estate and Gift Duties Act ; Perpetuities Act ; Property (Relationships) Act ; Property Law Act ; TAXATION OF TRUSTS IN NEW ZEALAND: Overview ; Trustee income versus beneficiary income ; Beneficiary income ; Tax planning for migrants and returning expatriates using foreign trusts ; Foreign tax planning utilising NZ foreign trusts ; Minor beneficiary rule ; Personal services income attribution rules ; Debt forgiveness ; Transitional residency ; Gift duty ; Moving assets into trust ; Sale and debt back ; Marshall clause ; Trustee liability limitation clauses ; MOVING ASSETS OUT OF TRUST: Distributions ; Resettlements ; TRADING TRUSTS: Professionals and trading trusts - Case W33 ; VARIATIONS AND RESETTLEMENTS: Variations ; Distinguishing between a variation and a resettlement ; Resettlement ; Accounting for a resettlement ; STRUCTURING A MODERN DISCRETIONARY TRUST IN THE CURRENT NEW ZEALAND ENVIRONMENT: Declaration style trusts ; Need for independent trustees ; Vesting of major powers ; PROFESSIONALS ACTING AS TRUSTEES: Mitigating liability ; Corporate trustees ; OTHER TOPICS: Leases for life ; Insolvent trusts
Summary: Provides a framework in the basics of trust law and operation in New Zealand.
Item type Home library Collection Call number Vol info Status Notes Date due Barcode Item reserves
CA Course/Conference Paper - NZ CA Course/Conference Paper - NZ New Zealand
Reference S.848 (Browse shelf) S.848 Not For Loan Historical collection: If you would like to borrow this publication please email us. CA006000
CA Course/Conference Paper - NZ CA Course/Conference Paper - NZ New Zealand
S.848 (Browse shelf) S.848 Not For Loan Historical collection: If you would like to borrow this publication please email us. CA006001
Total reserves: 0

DVD: contains one presentation: Trusts 101 ; COURSE PAPER: INTRODUCTION: Reference ; HISTORY OF TRUSTS: Introduction to Law of equity and Court of Chancery ; Uses and trusts ; New Zealand perspective - discretionary trusts pre abolition of estate duty ; THE TRUST CONCEPT AND ESSENTIALS: The parties to the relationship ; Three certainties ; Comparison with other legal concepts ; TYPES OF TRUSTS: Express, resulting, implied, constructive, statutory ; Discretionary versus bare trusts ; Charitable trusts ; Inter vivos versus testamentary trusts ; Blind trusts ; Unit trusts ; Trusts in the international planning context ; Trading trusts ; DOCUMENTATION: Trust deed ; Memoranda / letter of wishes ; Deeds of Acknowledgement and forgiveness of debt ; TRUSTEES: Duties and obligations ; Trustee liability ; Mitigating trustee liability ; SETTLORS: Excessive powers and sham ; Protectors ; BENEFICIARIES: Rights of beneficiaries ; Rights to information ; Resettlement - Saunders v Vautier (1941) 49 ER 115 ; Blurred reporting lines - settlors and beneficiaries ; What is a trust document? ; THE TRUST CONCEPT AND ESSENTIALS: Trustee Act ; Charitable Trusts Act ; Charities Act ; Trustee Amendment Act ; Financial Reporting Act ; Financial Transactions Reporting Act ; Estate and Gift Duties Act ; Perpetuities Act ; Property (Relationships) Act ; Property Law Act ; TAXATION OF TRUSTS IN NEW ZEALAND: Overview ; Trustee income versus beneficiary income ; Beneficiary income ; Tax planning for migrants and returning expatriates using foreign trusts ; Foreign tax planning utilising NZ foreign trusts ; Minor beneficiary rule ; Personal services income attribution rules ; Debt forgiveness ; Transitional residency ; Gift duty ; Moving assets into trust ; Sale and debt back ; Marshall clause ; Trustee liability limitation clauses ; MOVING ASSETS OUT OF TRUST: Distributions ; Resettlements ; TRADING TRUSTS: Professionals and trading trusts - Case W33 ; VARIATIONS AND RESETTLEMENTS: Variations ; Distinguishing between a variation and a resettlement ; Resettlement ; Accounting for a resettlement ; STRUCTURING A MODERN DISCRETIONARY TRUST IN THE CURRENT NEW ZEALAND ENVIRONMENT: Declaration style trusts ; Need for independent trustees ; Vesting of major powers ; PROFESSIONALS ACTING AS TRUSTEES: Mitigating liability ; Corporate trustees ; OTHER TOPICS: Leases for life ; Insolvent trusts

Provides a framework in the basics of trust law and operation in New Zealand.

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