Alfred Street (University of Auckland Store)
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Taxation Of Trusts
Paperback Edition: 5
An essential guide for any trust practitioner or accountant, this book provides a comprehensive overview of how tax law applies to settlors, trustees and beneficiaries.The 5th edition of Taxation of Trusts has been updated for all tax law changes up to August 2023, including:
a comprehensive outline of the disclosure regime and reporting requirements now in place for all New Zealand (domestic) trusts
the rollover relief in place for transfers of residential property (for both the bright-line test and the interest limitation rules)
Inland Revenues position on diverting personal services income by structuring via a trading trust, and
Inland Revenues statement on the application of the land sale rules to changes in trustees.
Presented in a user-friendly format, the book seeks to answer questions that arise in practice. Each chapter includes relevant legislation for the subject matter covered.
Publisher : Wolters Kluwer NZ - CCH
Publication date : 2023-11-01
Subjects: Non-fiction, Published in New Zealand, Business / Law, New Zealand, NZ Law, NZ Taxation & Duties Law, NZ Trusts & Estates Taxation