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Tax consequences of the unexpected : how to put the pieces back together when good things come to an end... / by Mark Davies and Greg Neill

By: Davies, Mark.
Contributor(s): Neill, Greg.
Publisher: Dunedin, N.Z. : TEO Training, 2016Description: 129 p. ; 21 cm.Subject(s): Tax | Income tax | Divorce | Disputes | Death duties | Property | Partnerships | Income Tax Act 2007 -- New Zealand
Contents:
DEATH AND INCOME TAX CONSEQUENCES: Income tax consequences of asset transfers upon death -- Deemed disposal and acquisition at market value -- Asset specific rules - transfers of land and depreciable assets -- Kiwisaver and foreign superannuation interests -- Companies - shareholder continuity upon death of a shareholder -- Income tax considerations with foreign inheritance. RELATIONSHIP PROPERTY AGREEMENTS: Section 25 orders. TRANSFERS OF PROPERTY UNDER RPAS INCOME TAX IMPLICATIONS: Concessions for transfer of relationship property -- Specific concessions -- Provisions dealing with specific types of property -- Timber -- Financial arrangements -- Shares and options -- Interests in look through companies (LTCs) -- Trading stock -- Leased assets -- Depreciable property. INCOME OR LOSS UP TO DATE OF RELATIONSHIP PROPERTY ORDER -- GOODS AND SERVICE TAX -- PLANNING USING RPAS -- BUSINESS PARTING OF THE WAYS AND OTHER UNEXPECTED EVENTS: Business relationship breakdown -- Partnerships -- Tax treatment of partnerships -- Limited partnerships -- Companies -- Paying a dividend pre-continuity breach -- Transfer of assets. OTHER UNEXPECTED ISSUES: Deductibility of fines and penalties -- Employment-related issues -- Misappropriation by employees. TAX CONSEQUENCES OF SETTLEMENT AND COMPENSATION PAYMENTS: Income tax consequences of settlement and compensation payments -- GST consequences of settlement or compensation payments. INCOME TAX CONSEQUENCES OF CERTAIN LEASE RELATED PAYMENTS: Lease surrender/termination payments -- Non-compliance with covenant to repair.
Summary: Provides advisors with a summary of the key tax considerations in relation to unexpected, challenging events such as divorce, a business failure, or employee/employer breakdown.
Item type Home library Call number Status Date due Item reserves
Book Book New Zealand
412.3 TAX (Browse shelf) Available
Book Book New Zealand
412.3 TAX (Browse shelf) Available
Total holds: 0

DEATH AND INCOME TAX CONSEQUENCES: Income tax consequences of asset transfers upon death -- Deemed disposal and acquisition at market value -- Asset specific rules - transfers of land and depreciable assets -- Kiwisaver and foreign superannuation interests -- Companies - shareholder continuity upon death of a shareholder -- Income tax considerations with foreign inheritance. RELATIONSHIP PROPERTY AGREEMENTS: Section 25 orders. TRANSFERS OF PROPERTY UNDER RPAS INCOME TAX IMPLICATIONS: Concessions for transfer of relationship property -- Specific concessions -- Provisions dealing with specific types of property -- Timber -- Financial arrangements -- Shares and options -- Interests in look through companies (LTCs) -- Trading stock -- Leased assets -- Depreciable property. INCOME OR LOSS UP TO DATE OF RELATIONSHIP PROPERTY ORDER -- GOODS AND SERVICE TAX -- PLANNING USING RPAS -- BUSINESS PARTING OF THE WAYS AND OTHER UNEXPECTED EVENTS: Business relationship breakdown -- Partnerships -- Tax treatment of partnerships -- Limited partnerships -- Companies -- Paying a dividend pre-continuity breach -- Transfer of assets. OTHER UNEXPECTED ISSUES: Deductibility of fines and penalties -- Employment-related issues -- Misappropriation by employees. TAX CONSEQUENCES OF SETTLEMENT AND COMPENSATION PAYMENTS: Income tax consequences of settlement and compensation payments -- GST consequences of settlement or compensation payments. INCOME TAX CONSEQUENCES OF CERTAIN LEASE RELATED PAYMENTS: Lease surrender/termination payments -- Non-compliance with covenant to repair.

Provides advisors with a summary of the key tax considerations in relation to unexpected, challenging events such as divorce, a business failure, or employee/employer breakdown.

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