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
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||New Zealand||412.8 FIN (Browse shelf)||Not for loan||CA013652|
|Book||New Zealand||412.8 FIN (Browse shelf)||Not for loan||CA013653|
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|412.7 TAX Tax avoidance law in New Zealand||412.7 TAX Tax avoidance law in New Zealand||412.7 TAX 2ed Tax avoidance law in New Zealand||412.8 FIN Financial arrangements for SMEs :||412.8 FIN Financial arrangements for SMEs :||412.94 FIF FIFs and CFCs||412.94 FIF FIFs and CFCs|
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.