LAWCOMM | 403 | Tax Law | lecture notes | Residence of natural persons .

LAWCOMM 403 long notes.docx

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Residence of natural persons

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Residence of companies

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Source

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Income deﬁned as sourced in New Zealand under statute

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Tax treaes (double tax agreements)

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CFC and FIF rules

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Income

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Overview and general principles

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Overview

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Income according to ordinary concepts

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The disncon between capital and revenue

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Speciﬁc cases on Subpart CB – business and trade-like acvies

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Business income

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Proﬁt-making undertakings and schemes

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Personal property

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Income from land

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Deducons

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Overview

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Expense deducons

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Core provisions

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General rules – subpart DA

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Apporonment

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Speciﬁc rules for parcular types of expenditure

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Depreciaon deducons

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General rules

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100

Disposals and similar events – depreciaon recovery income

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104

Matching rules

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104

Deducons for ﬁnancial arrangements

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106

Taxaon of speciﬁc enes

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108

Taxaon of companies – shareholder transacons

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108

What is a company?

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108

What is a dividend?

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108

Taxaon of cash dividends

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115

Taxaon of non-cash dividends

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118

Cross-border dividends

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120

Taxaon of trusts

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120

Dual derivaon principle

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120

Distribuons from trusts

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122

Taxaon of partnerships and joint ventures

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123

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