Navigate the tax traps of the 39% trustee tax rate—join us to unpack anti-avoidance rules, tax planning, trust distributions, resettlements, and the latest IRD guidance.
This webinar considers tax traps arising from the introduction of the 39% trustee tax rate, including when the rules to mitigate the “over-taxation” of trust income apply, the scope of the specific anti-avoidance rule directed at distributions to certain corporate beneficiaries, and the Commissioner’s latest guidance on tax planning in the light of the 39% trustee tax rate.
This webinar also considers the tax implications (and tax traps) arising from making distributions to beneficiaries, varying the terms of a trust and trust resettlements, and the impact of the changes to the bright-line test on trusts (including when “rollover relief” applies).
You will:
Accountants of all levels, tax lawyers, trust lawyers and others who act as trustees of clients’ trusts.
Stephen Tomlinson, Partner, Tomlinson Law
Stephen is a partner of Tomlinson Law. Stephen has lectured in taxation, finance and business law at the University of Canterbury and is a well-known presenter of taxation and trust seminars and webinars. Stephen advises accounting firms and law firms on a wide range of tax issues. He is a member of the NZLS Taxation Committee and The Law Association of New Zealand Trust Law Committee.
1.5 CPD Hours
