Streaming and refundability of imputation credits

Streaming and refundability of imputation credits PDF Author: Policy Advice Division, Inland Revenue, New Zealand
Publisher: Policy and Strategy, Inland Revenue, New Zealand
ISBN: 0478271689
Category : Dividends
Languages : en
Pages : 42

Book Description


DIY Financial Planning

DIY Financial Planning PDF Author: Barbara Smith
Publisher: John Wiley & Sons
ISBN: 1742168744
Category : Business & Economics
Languages : en
Pages : 363

Book Description
Do you manage your finances so that you will have a comfortable lifestyle when you retire? Is your money working as hard for you as it possibly can? If you answered no to either of these questions, then this book is for you. In the 1st edition of this bestseller, Barbara Smith and Ed Koken -- popular authors, certifi ed financial planners and superannuation specialists -- showed you how to create your own comprehensive financial plan and put it into practice. In the 2nd edition, they also show you how to: afford your own home and use it to create wealth from other asset classes use the internet to manage your finances invest in popular products like CFDs and managed investments make the most of government bonuses and grants. Don't spend hundreds of dollars on financial planning when you can do it yourself with Smith and Koken!

 PDF Author:
Publisher: CCH Australia Limited
ISBN: 1921873809
Category :
Languages : en
Pages : 2289

Book Description


Australian Master Superannuation Guide 2010/11

Australian Master Superannuation Guide 2010/11 PDF Author: James Leow
Publisher: CCH Australia Limited
ISBN: 1921593946
Category : Pensions
Languages : en
Pages : 1329

Book Description
Covers all aspects of superannuation fund management, operations and administration.

Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries

Corporate/shareholder Income Taxation and Allocating Taxing Rights Between Countries PDF Author: Peter Andrew Harris
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 948

Book Description
This ground-breaking book from the IBFD proposes a fundamental change to the norms for the allocation of taxing rights among countries. The author uses an in-depth study of imputation systems to expose the flaws in the current international order, arguing that it is theoretically unsound. He then develops an alternative that would resolve many of the problems presented by international tax law today. Imputation systems are founded on a philosophy that corporations are not appropriate subjects of income taxation, other than as vehicles for the collection of tax, & they accordingly seek to alleviate economic double taxation. In practice they do not achieve this aim. In a domestic context, considered in the first four chapters, their inconsistencies & inaccuracies obscure the more fundamental flaws of the income taxation systems of which they form a part. In an international context, considered in the second four chapters, the difficulties associated with imputation systems highlight the deficiencies in current norms for the allocation of taxing rights among countries. The author examines those norms & finds them an inadequate basis for the international order. The alternatives he proposes would place the international taxing order on a firm theoretical footing & could be applied to any type of corporate tax system. If adopted, his proposals would obviate the need for much current international tax law. Treaties, measures for the avoidance of double taxation & many anti-avoidance measures would become superfluous. This extremely important book, based on prize-winning doctoral research, is destined to become a classic in the field. The acute perception & explication of theories underpinning international taxation make it essential reading.

New Zealand Master Tax Guide (2013 edition)

New Zealand Master Tax Guide (2013 edition) PDF Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470024
Category : Business & Economics
Languages : en
Pages : 1685

Book Description
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.

Corporate Tax Law

Corporate Tax Law PDF Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 110731142X
Category : Law
Languages : en
Pages : 651

Book Description
Many corporate tax systems lack structure. Focusing on structural defects and how they are addressed in practice, this comprehensive and comparative analysis of corporate tax systems uses a conceptual framework to illustrate and analyse the many difficult issues corporations pose. This framework is enhanced by the examination of a large body of legal rules and practical considerations which demonstrate how corporate tax systems work in practice. While adopting a broad comparative approach, the analysis also drills down into the detail of influential corporate tax systems in order to illustrate the major issues they face and the options available to them.

The Taxpayers Guide 2014-2015

The Taxpayers Guide 2014-2015 PDF Author: Taxpayers Australia Inc
Publisher: John Wiley & Sons
ISBN: 0730315169
Category : Business & Economics
Languages : en
Pages : 2762

Book Description
Answer your questions and maximise returns with this easy-to-follow tax guide The Taxpayers Guide 2014 – 2015: 26th Edition is the complete guide to understanding the Australian tax system. Packed with tax-saving strategies and helpful advice, this clear, easy-to-follow guide is essential reading for taxpayers wanting to pay what they owe, but not a cent more. You'll find invaluable information, excellent advice and practical strategies for maximising returns, fully revised and updated for the 2014 – 2015 tax year. With handy reference tools like tax tables, rebates and offsets at your fingertips, you'll be able to solve both complex and everyday tax problems quickly and easily. This book brings together almost a century of expertise from Taxpayers Australia in one comprehensive volume. Taxpayers Australia is a not-for-profit educational organisation dedicated to educating taxpayers on issues relating to tax and superannuation. This guide is the organisation's one-stop resource for understanding the tax system, providing plain-English guidance toward saving money and avoiding common traps. Comprehensively indexed and organised for easy navigation, the book provides the answers and insight you need in order to: Understand income tax rates and deductions for individuals and contractors Simplify superannuation and planning for retirement Decipher capital gains, investments and trusts Solve small business issues and straighten out payroll taxes Australia's complex tax system presents many opportunities to miss out on savings. This comprehensive tax resource clarifies complicated guidelines and laws to help you sort out what you really owe. If you're tired of overpaying but wary of questionable advice, look to one of Australia's most trusted tax guides—The Taxpayers Guide 2014 – 2015.

Appendix to the Journals of the House of Representatives of New Zealand

Appendix to the Journals of the House of Representatives of New Zealand PDF Author: New Zealand. Parliament. House of Representatives
Publisher:
ISBN:
Category : New Zealand
Languages : en
Pages : 1582

Book Description


New Zealand Income Tax Act 2007 (2013 edition)

New Zealand Income Tax Act 2007 (2013 edition) PDF Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149

Book Description
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.