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Updates & Case Studies
What were you thinking when you settled that trust? 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 »
Taxation of Trusts 22 January, 2010
"Taxation of Trusts", written by Ayres Legal partner Vicki Ammundsen is now available for purchase from www.cch.co.nz. "Taxation of Trusts" is an essential guide for any trustee. Providing... Read More »
Payroll-Giving: A Real-time Benefit For Charitable Giving 22 January, 2010
Payroll-giving came into effect on 7 January 2010. For further information see "Articles"... Read More »
Income splitting - is it for you? 14 December, 2009
The Government has released an issues paper proposing income splitting for couples with children under a tax credit mechanism. Contact a member of the Ayres Legal team if you would like a copy of the... Read More »
Amended definition of beneficiary income 09 December, 2009
The definition of beneficiary income in has been amended with application from the 2009-10 and later income years. The amended definition extends the 6-month period for trustees with a tax agent to... Read More »
Elder Law Conference 04 December, 2009
Vicki Ammundsen, presented a paper on capacity at the Elder Law Conference held in Christchurch on 26 November. You can e-mail vicki@ayreslegal.co.nz for a copy of that paper.... Read More »
Amendments to GST Act are under consideration 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. The... Read More »