advice

Changes to qualifying company rules

Legislation has now been enacted to change the rules for Qualifying Companies ("QCs") and Loss Attributing Qualifying Companies ("LAQCs") effective from 1 April 2011. (As an LAQC must also be a QC, they are referred to hereafter as QCs).

Read more...
 

Gifting to your trust

Gift Duty has been repealed effective from 1 October 2011. After that date it is possible to gift an unlimited amount without incurring gift duty.

Read more...
 

Estate planning using family trusts

Family Trusts have gained a lot of attention in the media in recent times. Given the large number of trusts in existence (thought to be over 400,000 in New Zealand), some horror stories are bound to arise, but most of those problems relate to poor/no administration.

Read more...
 

Look-through company rules

Legislation was recently enacted to establish new rules for closely held companies to be known as "Look-Through Companies" ("LTC") to be effective from 1 April 2011.

Read more...
 

Changes to GST on land transactions

With effect from 1 April 2011, there will be compulsory zero-rating of transactions between GST registered parties that involve land.

Read more...
 
  • «
  •  Start 
  •  Prev 
  •  1 
  •  2 
  •  3 
  •  Next 
  •  End 
  • »


Page 1 of 3