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Articles & Commentary
In trusts we trust - but why? 28 February, 2010
Intention in the context of trusts is more usually seen in the context of the three certainties. However, the recent decision in Ward v Ward [2009] NZSC 125 regarding an application under s. 182 of... Read More »
LAQCs and the family home - are you feeling brave? 29 January, 2010
LAQCs AND THE FAMILY HOME Loss attributing qualifying companies, more commonly referred to by the acronym LAQC, often feature in asset and estate planning. The most significant difference between... Read More »
Testamentary Capacity 04 December, 2009
WHO KNOWS WHAT YOU HAD BEFORE YOU LOST IT? A valid will requires compliance with the required legislated formality (Wills Act 2007, Wills Act 1837 (UK)). Although the will-maker must also possess... Read More »
Proposed change to GST Act will change how GST is accounted for on sales of land 09 November, 2009
"GST: Accounting for land and other high-value assets - A government discussion document" released on 5 November 2009 proposes a number of changes to the Goods and Services Tax Act 1985. One of the... Read More »
Payroll-Giving: A Real-time Benefit For Charitable Giving 21 October, 2009
A new voluntary payroll-giving scheme for charitable donations, comes into effect on 7 January 2010. The key points of the scheme are: participation in voluntary for employers and employees; the... Read More »
Taxpayers' Heaven 01 September, 2009
Whether expenditure is on capital or revenue account is an age old question of taxation considered in the Australian decision in FC of T v Citylink Melbourne Limited 2006 HCA 35. In this decision a... Read More »
Bankrupt Trustee Issues 06 September, 2007
The Court of Appeal decision in CIR v Duncan [2007] NZCA 235 is a salutary lesson to trustees regarding the management of personal liability for goods and services tax and circumstances where that... Read More »