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Financial arrangements for SMEs : avoid costly errors / by Mike Hadwin

By: Hadwin, Mike.
Publisher: Dunedin, N.Z. : TEO Training, 2018Description: iv, 91 p. ; 21 cm.Subject(s): Capital gains tax | Small and medium enterprises | SMEs | Goods and services tax | Debts | Leases | Income Tax Act 2007 -- New Zealand
Contents:
General rules -- Cash basis person -- Base price adjustment (BPA) -- GST and FAs -- Deferred property settlements -- Debt remission -- Finance leases -- Foreign currency -- Case study answers.
Summary: Defines Financial Arrangements (FA), a regime in the Income Tax Act which taxes capital gains. Reviews FAs as they apply to SMEs, including debt remission, debt capitalisation, guarantees, and financial leases. Covers what to look out for and how to avoid common mistakes.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book New Zealand
412.8 FIN (Browse shelf) Not for loan CA013652
Book Book New Zealand
412.8 FIN (Browse shelf) Issued Not for loan 23/03/2020 CA013653
Total reserves: 0

General rules -- Cash basis person -- Base price adjustment (BPA) -- GST and FAs -- Deferred property settlements -- Debt remission -- Finance leases -- Foreign currency -- Case study answers.

Defines Financial Arrangements (FA), a regime in the Income Tax Act which taxes capital gains. Reviews FAs as they apply to SMEs, including debt remission, debt capitalisation, guarantees, and financial leases. Covers what to look out for and how to avoid common mistakes.

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