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Saving the family silver : relationship property law, trusts and tax presented by John Langford and Frank Owen

By: Langford, John.
Contributor(s): Owen, Frank.
Series: Professional Development course paper (New Zealand Institute of Chartered Accountants). Publisher: Wellington, New Zealand New Zealand Institute of Chartered Accountants (NZICA) 2011Description: 65 p. 30 cm.ISSN: 1173-9851.Subject(s): PROPERTY LAW | PROPERTY | ASSETS | TRUSTS | RISK MANAGEMENT | TAX | New Zealand. Property (Relationships) Act 1976 | New Zealand. Companies Act 1993 | New Zealand. Insolvency Act 2006 | New Zealand. Income Tax Act 2007 | Relationship_Property
Contents:
Introduction ; Definitions of relationships ; Marriage of short duration ; De facto relationships ; De facto relationships of short duration ; Civil unions ; Civil unions of short duration ; Property that is affected ; Relationship property ; Equal sharing ; Separate property ; Separate property becoming relationship property ; Exceptions to equal sharing ; Property in marriage/civil union of short duration ; Property in de facto relationship of short duration ; Economic disparity ; Contracting out ; Application of the Act on death ; Administration Act 1969 ; Impact of the Act on family trusts ; Compensation for property disposed of to a trust ; Tax implications of the Relationship Property Act ; Company shares and relationship property ; Creditor protection ; Where do trusts fit ; Trust busting ; Case studies
Summary: Provides guidance on how to protect family assets from unacceptable risks. Designed to assist accountants and their clients to protect family assets in an appropriate, fair and ethical manner, not to avoid their legal obligations.
Item type Home library Call number Vol info Status Date due Item reserves
CA Course/Conference Paper - NZ CA Course/Conference Paper - NZ New Zealand
S.1101 (Browse shelf) 1101 Available
Total holds: 0

Introduction ; Definitions of relationships ; Marriage of short duration ; De facto relationships ; De facto relationships of short duration ; Civil unions ; Civil unions of short duration ; Property that is affected ; Relationship property ; Equal sharing ; Separate property ; Separate property becoming relationship property ; Exceptions to equal sharing ; Property in marriage/civil union of short duration ; Property in de facto relationship of short duration ; Economic disparity ; Contracting out ; Application of the Act on death ; Administration Act 1969 ; Impact of the Act on family trusts ; Compensation for property disposed of to a trust ; Tax implications of the Relationship Property Act ; Company shares and relationship property ; Creditor protection ; Where do trusts fit ; Trust busting ; Case studies

Provides guidance on how to protect family assets from unacceptable risks. Designed to assist accountants and their clients to protect family assets in an appropriate, fair and ethical manner, not to avoid their legal obligations.

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