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Primary sector tax issues / presented by Tony Marshall

By: Marshall, Tony.
Publisher: Dunedin, N.Z. : TEO Training, 2014Description: 92 p. ; 30 cm.Subject(s): Primary industry | Farming | Livestock | Valuations | Tax
Contents:
Livestock valuation -- Specified livestock -- High priced livestock -- Non-specified livestock -- Associated persons rules -- Taxation of farm land sales -- Associated person capital gains -- Deemed dividends -- Debt parking -- Expenditure -- GST adjustments -- Income equalisation -- Lifestyle blocks -- Withholding taxes -- ACC -- Social assistance regimes -- CASE STUDIES: Livestock valuation -- Associated person transfers -- Intergenerational exemption -- Taxation of farm land -- Associated person capital gains -- Repairs and maintenance -- Income spreading -- Lifestyle blocks -- Withholding taxes -- ACC -- Accommodation -- Working for families.
Summary: Discusses primary industry tax issues in response to the upsurge in transactional activity within the sector. Includes case studies which address common and complex primary tax sector issues such as livestock valuation and the taxation of farm land. Explains both practical and technical considerations.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book New Zealand
412.51 PRI (Browse shelf) Not for loan CA007567
Book Book New Zealand
412.51 PRI (Browse shelf) Not for loan CA007573
Total reserves: 0

Livestock valuation -- Specified livestock -- High priced livestock -- Non-specified livestock -- Associated persons rules -- Taxation of farm land sales -- Associated person capital gains -- Deemed dividends -- Debt parking -- Expenditure -- GST adjustments -- Income equalisation -- Lifestyle blocks -- Withholding taxes -- ACC -- Social assistance regimes -- CASE STUDIES: Livestock valuation -- Associated person transfers -- Intergenerational exemption -- Taxation of farm land -- Associated person capital gains -- Repairs and maintenance -- Income spreading -- Lifestyle blocks -- Withholding taxes -- ACC -- Accommodation -- Working for families.

Discusses primary industry tax issues in response to the upsurge in transactional activity within the sector. Includes case studies which address common and complex primary tax sector issues such as livestock valuation and the taxation of farm land. Explains both practical and technical considerations.

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