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Category TRUST - Index of the New Zealand
Tax Information Bulletin.

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Thu 21 Nov 21:51 PM

Stats: Volumes: 8, Issues: 76, Articles: 1421  

TRUST

Volume Issue ID Title
32 04048 DEFINITIONS

32 04047 DISTRIBUTIONS

32 04045 MEANING OF SETTLOR AND SETTLEMENT

32 01013 QB 19/16: If property held in a trust is rented out by the trustees for short-stay accommodation, who should declare the income, and what deductions can be claimed?

32 01012 QB 19/15: If property held in a trust is rented out by a beneficiary of the trust for short-stay accommodation, who should declare the income, and what deductions can be claimed?

31 11003 Commissioner successful in tax avoidance case

31 08058 Commissioner's Operational Position - New section HC 27(6) - treatment of a beneficiary as a settlor in certain circumstances

31 08036 Other policy changes - BENEFICIARIES AS SETTLORS

31 04061 Remedial items - TRUST REMEDIALS

31 04049 Remedial items - RESETTLEMENT OF TRUSTS WITH FOREIGN SETTLOR

30 07002 IS 18/01: Taxation of trusts - income tax

29 09010 Taxation Review Authority determines allowable expenditure on rental properties and treatment of trust income and expenses

29 07006 Determination CRS 2017/005: CRS applied standard - excluded account determination - a financial account held by an employee in a share purchase scheme that is referred to in sections DC 12-DC 15 of the Income Tax Act 2007

29 07005 Determination CRS 2017/004: CRS applied standard - excluded account determination - a Whai Rawa Unit Trust Fund member's account
  • Entity: Whai Rawa Unit Trust Fund


29 06011 Participating jurisdictions for the CRS applied standard

29 06010 Reportable jurisdictions for the CRS applied standard

29 06009 Determination CRS 2017/002 - KiwiSaver scheme (non-reporting financial institution)

29 06008 Determination CRS 2017/001 - Members account in a KiwiSaver scheme (excluded account)

29 04028 Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Bright-line

29 02003 Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02

29 02002 BR Pub 17/02: Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust

28 10002 Commissioner's operational position relating to the application of IS 16/03

28 10001 IS 16/03: Tax residence

28 06001 PRODUCT RULING – BR PRD 16/02
  • Entity: SKYCITY Entertainment Group Limited
  • Entity: SKYCITY Executive Share Trust


28 03048 NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - ELECTION TO BE A COMPLYING TRUST

28 01019 OTHER REMEDIAL AMENDMENTS Non-active trust filing exception

27 10009 TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - TRUSTS

27 02008 SUPREME COURT FOUND THAT PAYE TRUST CEASES UPON LIQUIDATION
  • Entity: Jennings Roadfreight Ltd


26 07079 OTHER REMEDIAL MATTERS - TRUSTS THAT ARE LOCAL AND PUBLIC AUTHORITIES

26 07076 OTHER REMEDIAL MATTERS - ASSOCIATED PERSONS AND PERSON WITH A POWER OF APPOINTMENT OR REMOVAL

26 07029 OTHER POLICY MATTERS - AMATEUR SPORTS TAX PROMOTERS' EXEMPTION - INCLUSION OF TRUSTS

26 03036 SUPREME COURT GRANTS LEAVE TO APPEAL IN PAYE TRUST CASE
  • Entity: Jennings Roadfreight Limited


26 03030 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Changes in residence

26 03029 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Beneficiary residence

26 03028 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee residence

26 03027 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Settlor residence

26 03026 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee income and beneficiary income

26 03025 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee income and beneficiary income

26 03024 IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS

25 11008 INTENTION OR PURPOSE OF ONE OR MORE TRUSTEES ATTRIBUTABLE TO TRUST AS A WHOLE




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