!

EARLYBIRD OFFER - SAVE 10% on CURRENT and 2019 TITLES

Enter promo code BB19 at the checkout to SAVE 10% on most* books in the store. 

Hurry! This offer ends 21 December 2018 or while stocks last.  

* Offer excludes Payroll: A Practical Guide - 2018 and New Zealand Master Bookkeepers Guide – Edition 3, all book packs and student titles.

Responsive image

Taxation of Trusts - 3rd Edition

Vicki Ammundsen

Book $110.00 (plus GST)
eBook $110.00 (plus GST)

An essential guide for any trust practitioner or trustee, this book provides a comprehensive overview of how the tax laws apply to settlors, trustees and beneficiaries.

The third edition of Taxation of Trusts has been updated to incorporate recent developments in charity and trust case law, the application of FATCA to trusts, reforms to the disclosure requirements for foreign trusts, new tax changes affecting land-owning trusts, and other legislative reform that affect the tax obligations of trusts.  The text also includes practical examples and summaries of recent tax and charity cases.

Presented in a user-friendly format, the book seeks to answer questions that arise in practice. Each chapter includes relevant legislation for the subject matter covered.

Topics covered include:                  

  • trustee income and distributions
  • trustees’ liability for tax
  • beneficiary income and distributions
  • tax avoidance
  • classification of trusts for tax purposes
  • trust migration
  • trading trusts
  • foreign trusts
  • qualifying and look-through companies
  • life leases and debt forgiveness
  • imputation and RWT credits
  • associated persons
  • variation and resettlement
  • charitable trusts.

Other titles you may be interested in...

Prices are shown in NZD and do not include GST or Delivery and Handling | Copyright © 2015 Wolters Kluwer