TIB index based from the NZ Tax Information Bulletin - kwister.net
Category settlor
Volume 26 issue 003 | IS 14/01: TAX RESIDENCE - PART 3: RESIDENCE AND TRUSTS - Settlor residence |
Volume 26 issue 007 | REWRITE ADVISORY PANEL REMEDIALS - TREATMENT OF FOREIGN TRUSTS WHEN SETTLOR BECOMES RESIDENT |
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 35 issue 002 | TRU 22/01: Variation to s 59BA(2) of the Tax Administration Act 1994 for trustees of certain trusts that derive a small amount of income |