Taxing trust beneficiary income distributions to minors in New Zealand - no minor change
17 Jul 00 |
TAX NOTES INTERNATIONAL
Issue: Vol 21, No 3
Pages: pp 241 - 250
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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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015