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With over 300 000 trusts now registered with the Inland Revenue Department, New Zealanders’ love affair with trusts shows no signs of waning. The danger for many, however, is that they have unwittingly acquired duties and obligations that they do not fully appreciate or understand.
The New Zealand Master Trusts Guide is a valuable tool, not only for trust practitioners, but also for students and anyone involved with trusts, including settlors, trustees and beneficiaries. The third edition of the guide has been substantially expanded and rewritten to take account of developments in trust law and practice that have taken place in New Zealand since the previous edition. For the first time, 14 specialist trust practitioners have provided content in their areas of expertise.
A comprehensive range of issues relating to trusts are examined, including:
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