Course Topics:

  • The New 39% Trustee Tax Rate for New Zealand Trusts
  • Beneficiary Income
  • Trustee Income
  • Trustee Net Income
  • Trustee Income Flowchart
  • Beneficiary Income Flowchart
  • Increasing the Trustee Tax Rate to 39%
  • Corporate Beneficiary Rule
  • Deceased Estates
  • Disable Beneficiary Trusts

Estimated Time: 2 hours

Course Topics:

  • Determine the additional requirements for reporting of trusts and exemptions
  • Determine the details of reporting requirements following the minimum standard for Financial Reporting by Trusts
  • Determine the details needed in trust reporting

Estimated Time: 2 hours

Course Topics:

  • Overview
  • Current Law
  • Trustee Income Flowchart
  • Beneficiary Income Flowchart
  • Increasing the Trustee Tax Rate to 39%
  • Corporate Beneficiary Rule
  • Deceased Estates
  • Disabled Beneficiary Trusts
  • Additional Notes & Summary and References

Estimated time: 2 hours

Course Topics:

  • Additional Reporting Requirements
  • Exemptions
  • Detail or reporting requirements

Estimated Time: 45 minutes