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An essential guide for any trust practitioner or accountant, this book provides a comprehensive overview of how tax law applies to settlors, trustees and beneficiaries.

The 5th edition of Taxation of Trusts has been updated for all tax law changes up to August 2023, including:

• a comprehensive outline of the disclosure regime and reporting requirements now in place for all New Zealand (domestic) trusts

• the rollover relief in place for transfers of residential property (for both the bright-line test and the interest limitation rules)

• Inland Revenue’s position on diverting personal services income by structuring via a trading trust, and

• Inland Revenue’s statement on the application of the land sale rules to changes in trustees.

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:


asset and estate-planning considerations for establishing and maintaining trusts

disclosure and reporting obligations for trusts

trust administration

settlors for income tax purposes

trustee income

trustees’ liability for tax

beneficiary income and distributions

tax consequences that can flow from certain inheritances

tax avoidance

classification of trusts for tax purposes

trust migration and inter-jurisdictional trust considerations

trading trusts

dividend stripping

qualifying and look-through companies

imputation and RWT credits

associated persons

attribution rules

variation and resettlement

unit trusts

charitable trusts

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Your Price

Member Price: $116.10*

Non-Member Price: $128.00*

ISBN 9781775474753

*price excludes GST and Postage & Packaging.
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