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Legislative changes : Taxation (Business Tax, Exchange of Information and Remedial Matters) Act (part one) : please note: 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, Thomson Reuters, Edition: no. 157, April 2017.Description: 1-20, 20 pages.Subject(s): Tax legislation | Trusts | Withholding tax | Income Tax Act 2007 -- New Zealand | Taxation (Business Tax, Exchange of Information and Remedial Matters) Act 2017 -- New ZealandSummary: Examines some of the changes introduced by the new Taxation (Business Tax, Exchange of Information and Remedial Matters) Act 2017. PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents: New foreign trust disclosure and reporting requirements -- Foreign trust - multiple New Zealand resident trustees -- Foreign trusts - additional disclosures for minor beneficiary -- Foreign trusts - trustee non-compliance with disclosure requirements -- Foreign trusts - trustee complies but discloses incorrect information -- Foreign trusts - change of trustee -- Whether a trust is a foreign trust -- Foreign trusts - disclosure grace period for new migrants -- Foreign trusts - when grace period does not apply -- Foreign trusts - new arrival and disclosure requirements -- Allowing contractors to elect own withholding rate -- Withholding tax - no-notification rate -- Withholding tax - prescribed rates -- No withholding tax rate elected - standard rate applies -- Consequences of lower withholding tax rate -- Repeatedly changing withholding rates -- Payer not consenting to multiple withholding rate elections -- Withholding tax - non-resident entertainers -- Voluntarily withholding tax on contractor payments -- Extending withholding requirements to labour-hire firm contractors -- Labour-hire firms - companies as contractors -- Labour-hire firms - certificates of exemption -- What is a labour-hire firm? -- Labour-hire firms - must tax be withheld? -- Chains of labour-hire firms -- Subcontractors - must tax be withheld? -- Withholding tax - labour-hire firm payments to associates.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article New Zealand
Available CA009690
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Examines some of the changes introduced by the new Taxation (Business Tax, Exchange of Information and Remedial Matters) Act 2017. PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents: New foreign trust disclosure and reporting requirements -- Foreign trust - multiple New Zealand resident trustees -- Foreign trusts - additional disclosures for minor beneficiary -- Foreign trusts - trustee non-compliance with disclosure requirements -- Foreign trusts - trustee complies but discloses incorrect information -- Foreign trusts - change of trustee -- Whether a trust is a foreign trust -- Foreign trusts - disclosure grace period for new migrants -- Foreign trusts - when grace period does not apply -- Foreign trusts - new arrival and disclosure requirements -- Allowing contractors to elect own withholding rate -- Withholding tax - no-notification rate -- Withholding tax - prescribed rates -- No withholding tax rate elected - standard rate applies -- Consequences of lower withholding tax rate -- Repeatedly changing withholding rates -- Payer not consenting to multiple withholding rate elections -- Withholding tax - non-resident entertainers -- Voluntarily withholding tax on contractor payments -- Extending withholding requirements to labour-hire firm contractors -- Labour-hire firms - companies as contractors -- Labour-hire firms - certificates of exemption -- What is a labour-hire firm? -- Labour-hire firms - must tax be withheld? -- Chains of labour-hire firms -- Subcontractors - must tax be withheld? -- Withholding tax - labour-hire firm payments to associates.

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