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Topical Trust Issues

NZ $40.00
Author(s): John Hart, Bill Patterson
Published: 14 September, 1998
Pages: 93



This paper canvasses a range of topical trust issues which are of importance to lawyers, accountants and other trust professionals. Some of the matters canvassed are relatively novel, for example trading trusts, variation of trusts, and the use of protectors. Other topics are not novel, but are technically demanding, for example, associated person planning using trusts. All the topics are of importance in day-to-day practice and, as with most areas of the law, are ever-changing. It is therefore timely to consider and understand the current "state of the play" in relation to these matters.

In relation to some topics, there is almost a complete lack of judicial (or toher) commentary in New Zealand. Hence there is a pioneering element to this paper, which has required the authors to analyse issues on general legal principles.

The objective of the paper is not to be an academic treatise, but to provide a practical and valuable resource for trust practitioners.


Content outline

  • Chapter 1 - Trading trust
  • Chapter 2 - Tax consequences of resettlements
  • Chapter 3 - Trust administration and governance - doing it right
  • Chapter 4 - Associated persons - the new minefield
  • Chapter 5 - Trust investment - a problem of prudence
  • Chapter 6 - Pros and cons of licences of occupy/leases for life
  • Chapter 7 - Offshore trust and other vehicles - non-tax advantages
  • Chapter 8 - Tax planning for migrants and returning expatriates using foreign trusts
  • Chapter 9 - Liability issues for trustees under mortgages
  • Chapter 10 - Gifting to trusts
  • Chapter 11 - Variations of trusts - the technical bits
  • Chapter 12 - Crystal ball gazing
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