ARE MY PERSONAL INSURANCE PREMIUMS TAX-DEDUCTIBLE?

It’s a good question.  Here’s the expert opinion of John Brown, LL.B, Dip Fin Pl: Purpose Business insurance can be arranged so that business loans can be reduced or repaid not only on the death, or total disablement of the business owner, but also on the owner experiencing a critical illness or trauma, like a heart attack,…

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COMMON MISCONCEPTIONS ABOUT FAMILY TRUSTS

Estate planning worksheet

The beneficiaries have the legal right to be informed and to be considered, and as a trustee you must prove that you have consistently done this.  In other words, there is no such thing as a “passive” trustee.  

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CHANGES TO FINANCIAL REPORTING REQUIREMENTS FOR SMES

ou might have heard of the Financial Reporting Act 2013 and the Financial Reporting (Amendments to Other Enactments) Act 2013.  Maybe not.  Anyway, changes which took effect on 1 April 2014 mean that entities that do not meet the large entity definition will no longer be required to prepare financial statements in accordance with NZ GAAP.

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RESIDENTIAL CARE SUBSIDY AND GIFTING

Previously, the country’s lawyers had advised people to gift no more than $54,000 per couple per year so that they wouldn’t be accused of excessive gifting when it came time to be assessed for a residential care subsidy.  If your assets come under certain figures the Govt. will subsidise your rest-home care.

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6 MINUTES ON DEPRECIATION

If you own rental property, one of the things your accountant will look at is depreciation. If you’ve got 6 minutes and 5 seconds, then watch this animated video from Inland Revenue.

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POSITIVE GEARING VS NEGATIVE GEARING

chart going upwards

Investing in property can be a lucrative venture, but it’s essential to understand the financial strategies involved. Two terms that frequently arise in property investment discussions are positive gearing and negative gearing. In New Zealand, these concepts play a significant role in how investors manage their real estate portfolios.

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LTCS VS QCS AND LAQCS

questions

LTCS VS QCS AND LAQCS. Unlike the LAQC rules, shareholders of an LTC are liable for tax upon the company’s profit, as well as being able to offset the company’s losses against their other income.

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