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Tax issues arising from estates (part two) : 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. 161, August 2017.Description: 1-18, 18 pages.Subject(s): Tax legislation | Beneficiaries | Deceased estates | Trusts | Trustees | Income Tax Act 2007 -- New Zealand | Tax Administration Act 1994 -- New ZealandSummary: Continues to examine some of the income tax and GST questions that arise when a NZ resident passes away. PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents: Amounts received by New Zealand resident from an inter vivos trust established in New Zealand -- Can beneficiaries elect for trust to become a complying trust? -- Death of beneficiary -- Death of trustee -- Financial arrangements and trustee of a deceased estate -- Financial arrangement - whether base price adjustment calculation required -- Debt owed by trust to deceased -- Subsequent distribution by trust where debt has been forgiven -- Debt owed by deceased to trust -- Debt owed to deceased - debt written off -- Losses in estate -- Debt owed to deceased - debts irrecoverable at time of death -- Debt owed to deceased - debts which would ordinarily have been written off as bad -- Losses in final income tax return -- Transfer of land to estate -- Application of the bright-line rule when beneficiary subsequently sells property.
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Continues to examine some of the income tax and GST questions that arise when a NZ resident passes away. PLEASE NOTE: We are legally able to copy only 2 sections from the following Table of Contents: Amounts received by New Zealand resident from an inter vivos trust established in New Zealand -- Can beneficiaries elect for trust to become a complying trust? -- Death of beneficiary -- Death of trustee -- Financial arrangements and trustee of a deceased estate -- Financial arrangement - whether base price adjustment calculation required -- Debt owed by trust to deceased -- Subsequent distribution by trust where debt has been forgiven -- Debt owed by deceased to trust -- Debt owed to deceased - debt written off -- Losses in estate -- Debt owed to deceased - debts irrecoverable at time of death -- Debt owed to deceased - debts which would ordinarily have been written off as bad -- Losses in final income tax return -- Transfer of land to estate -- Application of the bright-line rule when beneficiary subsequently sells property.

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