TIB index based from the NZ Tax Information Bulletin - kwister.net
Category trust
Current Time (NZ)
09:31:45
20 May 2024
09:31:45
20 May 2024
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category trust
| Volume 25 issue 011 | INTENTION OR PURPOSE OF ONE OR MORE TRUSTEES ATTRIBUTABLE TO TRUST AS A WHOLE |
| Volume 25 issue 011 | INTENTION OR PURPOSE OF ONE OR MORE TRUSTEES ATTRIBUTABLE TO TRUST AS A WHOLE |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 2: RESIDENCE OF COMPANIES |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee income and beneficiary income |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Settlor residence |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee residence |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Beneficiary residence |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 2: RESIDENCE OF COMPANIES - Head office test |
| Volume 26 issue 003 | SUPREME COURT GRANTS LEAVE TO APPEAL IN PAYE TRUST CASE |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee income and beneficiary income |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee income and beneficiary income |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Settlor residence |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Trustee residence |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Beneficiary residence |
| Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Changes in residence |
| Volume 26 issue 003 | SUPREME COURT GRANTS LEAVE TO APPEAL IN PAYE TRUST CASE |
| Volume 26 issue 007 | OTHER POLICY MATTERS - AMATEUR SPORTS TAX PROMOTERS@ EXEMPTION - INCLUSION OF TRUSTS |
| Volume 26 issue 007 | OTHER POLICY MATTERS - AMATEUR SPORTS TAX PROMOTERS@ EXEMPTION - INCLUSION OF TRUSTS |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - ASSOCIATED PERSONS AND PERSON WITH A POWER OF APPOINTMENT OR REMOVAL |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - TRUSTS THAT ARE LOCAL AND PUBLIC AUTHORITIES |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - ASSOCIATED PERSONS AND PERSON WITH A POWER OF APPOINTMENT OR REMOVAL |
| Volume 26 issue 007 | OTHER REMEDIAL MATTERS - TRUSTS THAT ARE LOCAL AND PUBLIC AUTHORITIES |
| Volume 27 issue 002 | SUPREME COURT FOUND THAT PAYE TRUST CEASES UPON LIQUIDATION |
| Volume 27 issue 002 | SUPREME COURT FOUND THAT PAYE TRUST CEASES UPON LIQUIDATION |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - TRUSTS |
| Volume 27 issue 010 | TAX ADMINISTRATION AMENDMENT ACT 2015 AND LAND TRANSFER AMENDMENT ACT 2015 - TRUSTS |
| Volume 28 issue 001 | OTHER REMEDIAL AMENDMENTS Non-active trust filing exception |
| Volume 28 issue 001 | OTHER REMEDIAL AMENDMENTS Non-active trust filing exception |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - ELECTION TO BE A COMPLYING TRUST |
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - ELECTION TO BE A COMPLYING TRUST |
| Volume 28 issue 010 | IS 16/03: Tax residence |
| Volume 28 issue 010 | IS 16/03: Tax residence |
| Volume 28 issue 010 | Commissioner@s operational position relating to the application of IS 16/03 |
| Volume 28 issue 010 | Commissioner@s operational position relating to the application of IS 16/03 |
| Volume 29 issue 002 | Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02 |
| Volume 29 issue 002 | BR Pub 17/02: Income tax - treatment of unclaimed amounts of $100 or less - amounts held on trust |
| Volume 29 issue 002 | Commentary on Public rulings BR Pub 17/01 and BR Pub 17/02 |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Bright-line |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: LAND PROVISIONS - Bright-line |
| Volume 29 issue 006 | Determination CRS 2017/001 - Members account in a KiwiSaver scheme (excluded account) |
| Volume 29 issue 006 | Determination CRS 2017/002 - KiwiSaver scheme (non-reporting financial institution) |
| Volume 29 issue 006 | General Depreciation Determination DEP98: Kiwifruit overhead mesh shelters |
| Volume 29 issue 006 | Participating jurisdictions for the CRS applied standard |
| Volume 29 issue 006 | Determination CRS 2017/001 - Members account in a KiwiSaver scheme (excluded account) |
| Volume 29 issue 006 | Determination CRS 2017/002 - KiwiSaver scheme (non-reporting financial institution) |
| Volume 29 issue 006 | Reportable jurisdictions for the CRS applied standard |
| Volume 29 issue 006 | Participating jurisdictions for the CRS applied standard |
| Volume 29 issue 007 | General Determination DEP100: Depreciation rate for rapid DC car charging stations |
| Volume 29 issue 007 | Determination CRS 2017/005: CRS applied standard - excluded account determination - a financial account held by an employee in a share purchase scheme that is referred to in sections DC 12-DC 15 of the Income Tax Act 2007 |
| Volume 29 issue 007 | Determination CRS 2017/004: CRS applied standard - excluded account determination - a Whai Rawa Unit Trust Fund member@s account |
| Volume 29 issue 007 | Determination CRS 2017/005: CRS applied standard - excluded account determination - a financial account held by an employee in a share purchase scheme that is referred to in sections DC 12-DC 15 of the Income Tax Act 2007 |
| Volume 29 issue 009 | IS 17/07: Fringe benefit tax - motor vehicles |
| Volume 29 issue 009 | Taxation Review Authority determines allowable expenditure on rental properties and treatment of trust income and expenses |
| Volume 30 issue 007 | IS 18/01: Taxation of trusts - income tax |
| Volume 30 issue 007 | IS 18/01: Taxation of trusts - income tax |
| Volume 31 issue 004 | Remedial items - RESETTLEMENT OF TRUSTS WITH FOREIGN SETTLOR |
| Volume 31 issue 004 | Remedial items - TRUST REMEDIALS |
| Volume 31 issue 004 | Remedial items - RESETTLEMENT OF TRUSTS WITH FOREIGN SETTLOR |
| Volume 31 issue 004 | Remedial items - TRUST REMEDIALS |
| Volume 31 issue 008 | Other policy changes - BENEFICIARIES AS SETTLORS |
| Volume 31 issue 008 | Commissioner@s Operational Position - New section HC 27(6) - treatment of a beneficiary as a settlor in certain circumstances |
| Volume 31 issue 008 | Other policy changes - BENEFICIARIES AS SETTLORS |
| Volume 31 issue 008 | Commissioner@s Operational Position - New section HC 27(6) - treatment of a beneficiary as a settlor in certain circumstances |
| Volume 31 issue 011 | Commissioner successful in tax avoidance case |
| Volume 31 issue 011 | Commissioner successful in tax avoidance case |
| Volume 32 issue 001 | QB 19/15: If property held in a trust is rented out by a beneficiary of the trust for short-stay accommodation, who should declare the income, and what deductions can be claimed? |
| Volume 32 issue 001 | QB 19/16: If property held in a trust is rented out by the trustees for short-stay accommodation, who should declare the income, and what deductions can be claimed? |
| Volume 32 issue 001 | QB 19/15: If property held in a trust is rented out by a beneficiary of the trust for short-stay accommodation, who should declare the income, and what deductions can be claimed? |
| Volume 32 issue 001 | QB 19/16: If property held in a trust is rented out by the trustees for short-stay accommodation, who should declare the income, and what deductions can be claimed? |
| Volume 32 issue 004 | TAXATION OF TRUSTS |
| Volume 32 issue 004 | CRITERIA AND METHODOLOGIES APPROVAL MANDATORY FOR SIGNIFICANT PERFORMERS |
| Volume 32 issue 004 | DISTRIBUTIONS |
| Volume 32 issue 004 | DEFINITIONS |
| Volume 32 issue 004 | TAXATION OF TRUSTS |
| Volume 32 issue 004 | MEANING OF SETTLOR AND SETTLEMENT |
| Volume 32 issue 004 | DISTRIBUTIONS |
| Volume 32 issue 004 | DEFINITIONS |
| Volume 34 issue 003 | Tax Administration (Financial Statements—Domestic Trusts) Order 2022 |
| Volume 34 issue 003 | Overview of the Tax Administration (Financial Statements—Domestic Trusts) Order 2022 |
| Volume 34 issue 003 | Tax Administration (Financial Statements—Domestic Trusts) Order 2022 |
| Volume 34 issue 003 | Overview of the Tax Administration (Financial Statements—Domestic Trusts) Order 2022 |
| Volume 34 issue 007 | COV 22/19: Variation to section 68CB(2) of the Tax Administration Act 1994 |
| Volume 34 issue 007 | IS 22/03: Income tax – Application of the land sale rules to co-ownership changes and changes of trustees |