Trading trusts

Trading trusts

by Institute of Chartered Accountants of New Zealand, Ian Masson

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About
Seeks to clarify what trading trusts are, and examine the benefits of this relatively recent alternative business structure in New Zealand. Examines all of the major issues associated with a trading trusts structure: what is a trust, and how can it be empowered to trade; creditors and liability issues; the income tax advantages; types of businesses suited to the structure; and: insolvent trading trusts.

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