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TXT00

Taxation

NZ $45.00
Author(s): Denham Martin
Published: 11 July, 2000
Pages: 90

   

Introduction


Taxation is viewed by some practitioners as an arcane and dispensable area of law. However, the truth of the matter is quite the opposite, there being no other area of law that touches everyday commercial and private transactions and affairs so extensively and importantly – from the variation of a family trust, to a wrongful dismissal payout, to a sale of valuable intellectual property rights. Furthermore, there are few legal areas where the personal and business cost of incorrect advice or conduct can be so prejudicial, a point graphically represented in recent times by events such as the Commission of Inquiry Into Certain Matters Relating To Taxation (“the Wine-Box Inquiry”); the hearings culminating in The Report of the Finance and Select Committee Into the Powers and Operations of the Inland Revenue Department (“the Dunne Inquiry”), and those involving the long-running and well-publicised dispute in Christchurch between the Inland Revenue Department (“the Revenue”) and Mr David Henderson.
 

Content outline

  • Cross-border issues
    • Residency and source requirements
    • Gifting issues
    • Offshore investments and activities by non-residents in New Zealand
  • Property transactions
  • Trusts
    • Basic trust mechanism
    • Taxing minors at 33%
    • Sham trusts and nominees
    • Definition of "settlor"
    • Minor subdivisions undertaken by trusts
    • Distributions to sub-trusts: natural love and affection
    • Gift duty
    • Deemed registration of trusts
    • Charitable trusts
  • Acquisition/sale of business assets
    • Sale of business assets normally tax-free
    • Acquisition costs
  • Providing services
    • Employee remuneration
    • Non-taxable receipts
    • Superannuation fund withdrawal tax
    • The attribution rule for personal services
    • Fringe benefits
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