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Relationship property : due to copyright restrictions, we are only able to supply you with 2 sections of this publication. Please select from the list of contents and email selection to library@charteredaccountantsanz.com.

By: Hayes Knight.
Series: Tax Examples and Scenarios.Publisher: New Zealand, Brookers, Edition: no.123, March 2014.Description: 1-19, 19 pages.Subject(s): Property | Property tax | Sale of property | Family relationships | De facto relationships | Property (Relationships) Act 1976 -- New ZealandSummary: Examines the tax consequences that may arise when property is transferred under a settlement of relationship property. PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents : Imputation credits ; Company losses ; Depreciation recovery income ; Assets transferred to children ; Rental losses ; Disposal of LTC interests ; Transfer of land - purchased with intention of sale ; Transfer of land - major subdivision ; Transfer of standing timber ; Transfer of trading stock ; Transfer of bloodstock ; Transfer of patent rights ; Estate - transfer of depreciable property to spouse ; Estate - transfer of depreciable property to company ; Estate - transfer of land.
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Examines the tax consequences that may arise when property is transferred under a settlement of relationship property. PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents : Imputation credits ; Company losses ; Depreciation recovery income ; Assets transferred to children ; Rental losses ; Disposal of LTC interests ; Transfer of land - purchased with intention of sale ; Transfer of land - major subdivision ; Transfer of standing timber ; Transfer of trading stock ; Transfer of bloodstock ; Transfer of patent rights ; Estate - transfer of depreciable property to spouse ; Estate - transfer of depreciable property to company ; Estate - transfer of land.

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