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Gift duty repeal - practical implications by Stephen Tomlinson

By: Tomlinson, Stephen.
Publisher: Wellington, New Zealand New Zealand Law Society, September 2011Description: 17 p. ; 30 cm.Subject(s): Gift duty | Asset Management | Retirement | Trusts | Income tax | Creditors | New Zealand. Property Law Act 2007 | New Zealand. Insolvency Act 2006 | New Zealand. Taxation (Tax Administration and Remedial Matters) Act 2011
Contents:
GIFT DUTY REPEAL : A brief history of gift duty in New Zealand ; Impact of gift duty repeal on gifting programmes ; Implications of gift duty repeal for income tax ; Implications of gift duty repeal for creditor protection ; Implications of gift duty repeal for relationship property ; Implications of gift duty repeal for family protection and testamentary promises claims ; Implications of gift duty repeal for the residential care subsidy ; Practical advice ; APPENDICES: Sample third party solvency statement for the purpose of s 346 of the Property Law Act 2007 and s 205 of the Insolvency Act 2006 ; Sample personal solvency statement for the purposes of s 346 of the Property Law Act 2007 and s 205 of the Insolvency Act 2006
Summary: Looks at the practical implications of the repeal of gift duty in NZ, applicable from 1 October 2011. Considers the impact of the repeal of gift duty on gifting programmes, income tax, creditor protection, relationship property and residential care subsidies.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book New Zealand
412.67 GIF (Browse shelf) Not for loan CA004361
Total reserves: 0

GIFT DUTY REPEAL : A brief history of gift duty in New Zealand ; Impact of gift duty repeal on gifting programmes ; Implications of gift duty repeal for income tax ; Implications of gift duty repeal for creditor protection ; Implications of gift duty repeal for relationship property ; Implications of gift duty repeal for family protection and testamentary promises claims ; Implications of gift duty repeal for the residential care subsidy ; Practical advice ; APPENDICES: Sample third party solvency statement for the purpose of s 346 of the Property Law Act 2007 and s 205 of the Insolvency Act 2006 ; Sample personal solvency statement for the purposes of s 346 of the Property Law Act 2007 and s 205 of the Insolvency Act 2006

Looks at the practical implications of the repeal of gift duty in NZ, applicable from 1 October 2011. Considers the impact of the repeal of gift duty on gifting programmes, income tax, creditor protection, relationship property and residential care subsidies.

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