New Zealand Guide to Trusts takes a detailed but highly practical look at issues related to the creation, management and administration of trusts in New Zealand.

The authors draw on their long experience of working with trusts to explain and elaborate on issues which are important for any professional adviser working with or administering trusts.

New Zealand Guide to Trusts deals with the practical issues likely to be encountered in relation to inter vivos trusts.

Lawyers, accountants, investment advisers, sharebrokers, farm management consultants and valuers are all groups of advisers who need to deal with trusts at varying frequencies and at differing levels in relation to their structuring and administration.

To meet the needs of these groups, the text strikes a balance between the need to be comprehensive and the need to be understood by an audience comprised of advisers from various disciplines.

Detail has been omitted where it is felt unlikely to be of practical benefit to the intended audience. Conversely, because of the practical focus, some topics are dealt with at a level of detail not normally included in trust textbooks - e.g., in relation to trustee administrative procedures.

Colette Mackenzie BA, LLB, Director, Greg Kelly Law Limited writes for chapters 1–8 and Emma Richards LLB, Special Counsel PwC Legal writes for chapter 9, Trust Taxation.

• Introduction to Trusts;
• Why Trusts are Created;
• How Trusts are Created;
• Trust Variation and Termination;
• Trustees;
• Beneficiaries;
• Challenges to Trusts;
• Charitable Trusts;
• Trust Taxation;
• Model Financial Statements;
• Inland Revenue Department Rulings;
• Related Legislation;
• Indexes

Media Types

Looseleaf

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