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"This new book gives practical guidance on the legal issues affecting people as they age. It covers the issues involved in planning for older age, the issues faced by older people as they deal with new and changing circumstances, planning for how to deal with estates and assets a...nd, finally, the often inconvenient issues of dealing with death and what follows. Topics covered include: multiple-generational households, residential care subsidies, family trust issues as trustees and settlors age, retirement funding, elder abuse, family loans, powers of attorney, mental capacity, wills. The book will be useful both for professionals dealing with older clients and for older people and their families grappling with the inevitable issues associated with aging"--Back cover.
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Written in a clear and accessible format, and peppered with illustrative examples, this handbook is designed to take the mystery out of tax issues that migrants commonly face - whether they be leaving, arriving or returning to New Zealand. Topics covered include: Foreign tax cred...its Dealing with foreign income Transitional residency rules Non-resident contractors withholding tax Moving foreign superannuation schemes to New Zealand Rental properties held offshore Residency status of settlors, trustees and beneficiaries- impact on trusts New Zealand land held by non-residents Residential Land Withholding Tax (RLWT) Tax Information Statements Tax issues for temporary migrant workers Effect of residency on FIF and CFC investments Foreign trust disclosure rules.
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By Sumpter, Paul
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- RRP: $101.50
- $91.35
- Save $10.15
- Available At Publisher
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Administering the payroll is one of the most critical and demanding functions of a business. This comprehensive, easy-to-use guide clearly explains the essential components of all pay office functions and procedures. The book provides a simple explanation of legal and tax implica...tions relevant for payroll purposes and is an invaluable resource for payroll administrators, business owners and advisers. Topics covered include: setting up payroll systems - including functions and staffing of the payroll office, records required by law, choosing a computerised system and internal controls and audit procedures ongoing payroll administration - including basic employment law requirements regarding the recruitment of staff, employment agreements, salary and leave calculations and payroll forms recent employment law changes in relation to Easter Sunday trading, parental leave payments and pay equity claims tax issues - including employers' PAYE and KiwiSaver obligations, withholding tax on contractor payments, FBT, and inbound/outbound employees information on the tax treatment of employee allowances including accommodation, meal and clothing allowances information relevant to both manual, computerised and outsourced payroll solutions sample calculations, checklists, examples and forms essential for payroll procedures quick-reference payroll calendar with key filing dates and holidays. New in this edition A brand new chapter on schedular payments made to contractors, including coverage of the new rules on voluntary withholding agreements and labour-hire firms Coverage of recent changes in the law including the 63-day adjustment for deducting employee remuneration and accounting for PAYE on shareholder salaries Changes to FBT including opting out of FBT by close companies that provide motor vehicles to shareholder employees Coverage of new rulings issued by Inland Revenue: determining market value of accommodation provided to employees and FBT on motor vehicles Early informati
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HR Manager - A New Zealand Handbook is a practical and comprehensive new guide to all key areas of human resources management in New Zealand. It explores the latest developments in people management practice, talent management, employment law, and health and safety.
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"This fourth edition includes more than 120 precedent minutes and resolutions - all reproduced on an accompanying CD. The precedents reflect the sorts of decisions that trustees most often make and matters that trustees need to take into consideration. In addition, the book inclu...des comprehensive and practical checklists (also on the CD) to guide trustees as they go about the day to day business of being a trustee"--Publisher information.
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his practical book will guide practitioners through the thorny issues that can arise in relation to residential care subsidies. It includes commentary on the following topics:
thresholds for means testing
deprivation and gifting
notional income
applications by couples a...nd singles, and the effect of death, divorce or separation, and new relationships
how far back gifting limits go
life interests
trust reversals
residential care loans
how debts are treated for means testing purposes
post-application windfalls or inheritances.
The book includes ten question-and-answer chapters (containing more than 140 questions and answers) as well as useful appendices containing relevant legislation and eight practical case studies with worked examples and sample correspondence.
Questions-and-Answer chapters cover:
Application for care
Cost of care
Financial means assessment
Gifting and deprivation
Spouses and partners
Life interests
Trust reversals
Residential care loans
Rights of appeal and reassessment
Miscellaneous
Case studies include:
Undertaking a trust reversal
Negative trust equity
Will my mother qualify for a subsidy?
Succession planning issues to consider before going into care
Resolving issues regarding recalcitrant trustees
Disposal of the family home by the trustees
Advising the MSD of an inheritance
The Bridgford case
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"'Doing business in Australia: a quick tax guide' provides comprehensive and practical coverage of all the key tax issues for businesses, including income tax, company tax, goods and services tax, stamp duty and payroll tax. The Guide succinctly explains tax principles and includ...es case citations, examples and charts. Its easy-to-read format and concise writing style, is your aid to understanding Australia's tax law and practice. In-house advisors, tax professionals and business people will find this handy guide indispensable"--Publisher's information.
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Endorsed by the New Zealand Credit & Finance Institute, this recently updated book is an indispensable guide for businesses, their financial and legal advisers, and anyone else involved with credit management.
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The Conveyancing Law Handbook is a first point of reference for legal executives and solicitors in practice to assist in the day-to-day procedures of conveyancing. Easy to read and using examples, charts and tables, this book is also an invaluable resource for law students and al...l those applying or studying land law.
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A guide to the Australian GST system written for New Zealand businesses. This book spells out what NZ businesses need to know about doing business in Australia. Information includes - registering for GST, areas of divergence between Australia and New Zealand and transitional rule...s.
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