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Income Taxation the New Zealand Minor Beneficiary Regime

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dc.contributor.author Prebble, John
dc.date.accessioned 2007-11-19T20:44:54Z
dc.date.accessioned 2022-07-05T01:18:34Z
dc.date.available 2007-11-19T20:44:54Z
dc.date.available 2022-07-05T01:18:34Z
dc.date.copyright 2001
dc.date.issued 2001
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18572
dc.description.abstract This working paper comprises a chapter of a book on the taxation of trusts that is scheduled to be published by Brooker’s, Wellington, New Zealand, in 2002, together with fragments from two other chapters. The draft chapter, section 3 of this paper, was written as a result of the passage of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001, in particular the parts of that Act that relate to beneficiary income of minors. Section 2 of the paper discusses the meaning of “settlor” in the Income Tax Act. The terms “settlor” and “settlement” are of pivotal importance in the architecture of the minor beneficiary regime. Section 4 backgrounds the relationship between the trust regime in the Income Tax Act and the company tax imputation system and explains how the Act integrates imputation credits and the minor beneficiary regime. Because the paper is to become a chapter from a proposed book on the taxation of trusts in general it omits certain cross-references that will in due course appear in the book. Thus, for example, the paper does not attempt to explain some of its more abstruse references rules that apply to trusts with international connections. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries No. 5 en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.subject Beneficiaries en_NZ
dc.subject Income tax en_NZ
dc.subject Family trusts en_US
dc.title Income Taxation the New Zealand Minor Beneficiary Regime en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 390118 Taxation Law en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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