Normal view MARC view ISBD view

Tax issues in the primary sector by Michael Turner, Brian Clarke, Karen Staniford, Frazer Weir, and Simon Cameron

By: Turner, Michael | Polson Higgs.
Contributor(s): Clarke, Brian | Staniford, Karen | Weir, Frazer | Cameron, Simon.
Series: Professional Development course paper (New Zealand Institute of Chartered Accountants). Publisher: Wellington, New Zealand New Zealand Institute of Chartered Accountants (NZICA) 2009Description: 1 v. : ill. 30 cm.ISBN: 9781877469497.ISSN: 1173-9851.Subject(s): TAXATION | PRIMARY INDUSTRY | FARMING | New Zealand. Income Tax Act 2007 | Tax
Contents:
INTRODUCTION ; FARMING OR AGRICULTURAL BUSINESS: Business vs hobby ; Start of business ; structure / losses ; LAND DEVELOPMENT EXPENDITURE: Section DO 1 ; Sections DO 2 and DO 3 ; Section DO 4 ; Treatments of the purchase of land, vines/trees and crop ; Listed and non-listed horticultural plants ; LAND SET UP COSTS / LAND CONVERSION: General provisions ; Identification of costs ; Specific provisions ; Forestry ; SPREADING REGIMES: Income equalisation ; Fertiliser ; Forestry ; Consumables ; LIVESTOCK VALUATION: Specified livestock ; Non-specified livestock ; Donated livestock ; Transfer of livestock within wholly owned group ; OTHER TAX ISSUES: Independent contractors ; Balance date issues ; Accommodation ; Tax-free allowances ; Destroyed assets ; Insurance proceeds ; Prizes ; Telephone ; Newspapers ; House costs ; Rations ; Motor vehicles ; CEASING FARMING: Standing timber ; Buildings ; Consumables ; Farm development expenditure ; Sale of growing crops ; Income equalisation ; Fertiliser ; Financial arrangement rules ; GST considerations ; Livestock ; STRUCTURES AVAILABLE: Sole trader ; Partnerships ; Limited partnerships ; Company ; Qualifying companies and loss attributing qualifying companies ; Trusts ; Joint ventures ; GETTING THE PROFIT OUT: Structures ; Income splitting / Avoidance ; APPENDICES: Section DO 1 - DO 5B plus Schedule 7 of Income Tax Act 2004 ; Sections D) 1 - DO 11 plus Schedule 20 of Income Tax Act 2007
Summary: Focuses on the tax issues faced by the traditional sheep, beef and dairy farming activities of the primary sector.
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
S 933 (Browse shelf) Not For Loan Historical collection: If you would like to borrow this publication please email us. CA005028
CA Course/Conference Paper - NZ CA Course/Conference Paper - NZ New Zealand
Reference S.933 (Browse shelf) 933 Not For Loan Historical collection: If you would like to borrow this publication please email us. CA006276
Total reserves: 0

INTRODUCTION ; FARMING OR AGRICULTURAL BUSINESS: Business vs hobby ; Start of business ; structure / losses ; LAND DEVELOPMENT EXPENDITURE: Section DO 1 ; Sections DO 2 and DO 3 ; Section DO 4 ; Treatments of the purchase of land, vines/trees and crop ; Listed and non-listed horticultural plants ; LAND SET UP COSTS / LAND CONVERSION: General provisions ; Identification of costs ; Specific provisions ; Forestry ; SPREADING REGIMES: Income equalisation ; Fertiliser ; Forestry ; Consumables ; LIVESTOCK VALUATION: Specified livestock ; Non-specified livestock ; Donated livestock ; Transfer of livestock within wholly owned group ; OTHER TAX ISSUES: Independent contractors ; Balance date issues ; Accommodation ; Tax-free allowances ; Destroyed assets ; Insurance proceeds ; Prizes ; Telephone ; Newspapers ; House costs ; Rations ; Motor vehicles ; CEASING FARMING: Standing timber ; Buildings ; Consumables ; Farm development expenditure ; Sale of growing crops ; Income equalisation ; Fertiliser ; Financial arrangement rules ; GST considerations ; Livestock ; STRUCTURES AVAILABLE: Sole trader ; Partnerships ; Limited partnerships ; Company ; Qualifying companies and loss attributing qualifying companies ; Trusts ; Joint ventures ; GETTING THE PROFIT OUT: Structures ; Income splitting / Avoidance ; APPENDICES: Section DO 1 - DO 5B plus Schedule 7 of Income Tax Act 2004 ; Sections D) 1 - DO 11 plus Schedule 20 of Income Tax Act 2007

Focuses on the tax issues faced by the traditional sheep, beef and dairy farming activities of the primary sector.

© 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