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ACTP 312

This class was created by Brainscape user Tom Taiaroa. Visit their profile to learn more about the creator.

By: Tom Taiaroa
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Decks in this class (20)

Assessable Income
What is income under ordinary con...,
What is a windfall gain,
Is a windfall gain income
10  cards
NZ Residence
When is a person resident in nz,
When does a person cease to be a ...,
What if someone leaves part way t...
10  cards
Double Tax Treaties
What are the 4 tests,
Permanent home test,
Center vital interest test
6  cards
Derivation of Income
When is income derived under the ...,
When is income derived under the ...,
When are prepayments derived
8  cards
Allowable Deductions
What is the general permission,
What does in nexus with assessabl...,
What is the private limitation
7  cards
Specific Deductions
What are some deductions for dete...,
Expenditure on interest,
Exemptions for compaines to deduc...
8  cards
Depreciation
What is depreciable property,
Does the asset actually need to b...,
Low value write off method
8  cards
Financial Arrangements
What are the allowable deductions...,
What are the financial arrangemen...,
What does is not a financial arra...
9  cards
Foreign Equity Investments
What is a controlled foreign company,
Cfc rules,
What are exemptions to the cfc rules
9  cards
Land
Allowable deductions for land,
Land acquired with intention or p...,
Land acquired for business
11  cards
FBT
What is an fbt,
What are the classified benefits,
What are unclassified benefits
8  cards
Trusts
How is beneficiary income taxed,
When are payments required,
What is trustee income
14  cards
Tax on Standard Companies
What is a dividend,
What are non dividends,
How is capital treated upon liqui...
10  cards
Tax losses
What can we do with a tax loss,
What do we need to carry forward ...,
What is shareholder continuity
8  cards
Partnership and Limited Partnership
What is a partnership,
For tax purposes when does a part...,
What is the treatment of disposal...
10  cards
Look Through Companies
What is an ltc,
What are the requirements of an ltc,
What is a counted owner
9  cards
Taxation P, LP or LTC
Taxation overlook,
How are p and sh treated,
Taxation of disposals
8  cards
Tax Admin
Who is a provisional taxpayer,
What is the rit formula,
What are the methods used to calc...
16  cards
Associated Persons
Who are associated persons,
When are relatives associated,
When are a person and company ass...
11  cards
GST
When is supply made in nz,
What are excluded goods,
What is a service
11  cards

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ACTP 312

  • Class purpose General learning

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ACTP312
  • 3 decks
  • 103 flashcards
  • 1 learners
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