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 |