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Taxing trust beneficiary income distributions to minors in New Zealand - no minor change

Publication date: 17 Jul 00 | Source: TAX NOTES INTERNATIONAL

Issue: Vol 21, No 3

Pages: pp 241 - 250

Abstract:
New Zealand's budget for 2000-2001 is discussed, especially the introduction of taxing the beneficiary income of minor's at 33 percent.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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