New Zealand's tax rates for the 2012 fiscal year are outlined as follows:
- Corporate income tax is 28%
- Capital gains tax, gift duty, stamp duty, and inheritance tax are all 0%
- Goods and services tax is 15% for local goods/services and 0% for exported goods
- There are no debt/equity rules or taxes on foreign income for non-resident limited partners or look-through companies
- Companies can deduct donations and claim depreciation on business assets over 12 months
Minimising Your Personal Tax Liability - November 2012nevillebeckhurst
Active practice updates its clients on personal tax planning strategies in November 2012. Some key strategies discussed include: (1) allocating income and savings between family members to maximize personal tax allowances; (2) investing in tax-free vehicles like ISAs and some National Savings products; and (3) considering tax implications when selling shares or rental properties. The document provides an overview of various tax allowances and incentives and encourages reaching out for a full review of available options to minimize personal tax liability.
The document provides tax tables and allowances for the 2012/13 tax year in the UK. It includes income tax rates and allowances, inheritance tax rates, capital gains tax exemptions and rates, national insurance contribution rates and thresholds, corporation tax rates, and tax-privileged investment maximums such as for ISAs. The tables show the tax rates, thresholds, and allowances for the 2011/12 and 2012/13 tax years side by side for easy comparison.
The document provides a summary of key tax changes and planning considerations for individuals and businesses for the 2012 tax year. Some of the major changes highlighted include the ceasing of the flood levy on June 30th 2012, changes to tax rates and thresholds from July 1st 2012, changes to private health insurance rebates and caps on superannuation contributions. The document recommends actions taxpayers can take such as deferring income or bringing forward deductions and expenses to maximize tax savings before the end of the financial year.
This document provides information about Trust Deed Scotland, a company that helps people in Scotland deal with problem debt through a government approved scheme called Trust Deeds. It explains that Trust Deeds allow individuals to reduce their total debt owed, pay back what they can afford over typically 36 months, keep their home and car, and have remaining eligible debts written off. It also answers frequently asked questions about Trust Deeds and alternatives available in Scotland.
From April 2011, there will be significant changes to PAYE operation including compensation rates for statutory maternity pay, new tax codes, and the introduction of a D1 tax code. In 2012, PAYE will transition to real-time information reporting where employers must provide a full payroll breakdown each payment period. National insurance thresholds will also increase substantially.
Plummer Parsons Chartered Accountants Mini guide Series 07 National Insuranc...nevillebeckhurst
National insurance contributions in the UK function more like a tax than an insurance premium. There are opportunities for tax planning with national insurance contributions due to exemptions for certain types of income and thresholds for payments. Specifically:
- National insurance is not paid on income from dividends, pensions or investments. Taking a salary as dividends can avoid national insurance payments.
- No national insurance is paid once state retirement age is reached (65 for men and 60-66 for women, equalizing at 66 by 2020). Income can be deferred until after this age to avoid payments.
- The upper earnings limit is £817 per week (£42,484 annually) for 2011/12. National insurance rates reduce from 12%
Chile has a population of 17 million people with a median age of 31. Its capital is Santiago and its currency is the Chilean peso. Chile has a strong folk music tradition but saw a drastic drop in music sales in the 2000s due to factors like high inflation and piracy. However, the live music scene remains strong and indie labels are providing legitimate digital music. Chilean music is drawing from a variety of genres and its artists and music industry continue to develop.
Minimising Your Personal Tax Liability - November 2012nevillebeckhurst
Active practice updates its clients on personal tax planning strategies in November 2012. Some key strategies discussed include: (1) allocating income and savings between family members to maximize personal tax allowances; (2) investing in tax-free vehicles like ISAs and some National Savings products; and (3) considering tax implications when selling shares or rental properties. The document provides an overview of various tax allowances and incentives and encourages reaching out for a full review of available options to minimize personal tax liability.
The document provides tax tables and allowances for the 2012/13 tax year in the UK. It includes income tax rates and allowances, inheritance tax rates, capital gains tax exemptions and rates, national insurance contribution rates and thresholds, corporation tax rates, and tax-privileged investment maximums such as for ISAs. The tables show the tax rates, thresholds, and allowances for the 2011/12 and 2012/13 tax years side by side for easy comparison.
The document provides a summary of key tax changes and planning considerations for individuals and businesses for the 2012 tax year. Some of the major changes highlighted include the ceasing of the flood levy on June 30th 2012, changes to tax rates and thresholds from July 1st 2012, changes to private health insurance rebates and caps on superannuation contributions. The document recommends actions taxpayers can take such as deferring income or bringing forward deductions and expenses to maximize tax savings before the end of the financial year.
This document provides information about Trust Deed Scotland, a company that helps people in Scotland deal with problem debt through a government approved scheme called Trust Deeds. It explains that Trust Deeds allow individuals to reduce their total debt owed, pay back what they can afford over typically 36 months, keep their home and car, and have remaining eligible debts written off. It also answers frequently asked questions about Trust Deeds and alternatives available in Scotland.
From April 2011, there will be significant changes to PAYE operation including compensation rates for statutory maternity pay, new tax codes, and the introduction of a D1 tax code. In 2012, PAYE will transition to real-time information reporting where employers must provide a full payroll breakdown each payment period. National insurance thresholds will also increase substantially.
Plummer Parsons Chartered Accountants Mini guide Series 07 National Insuranc...nevillebeckhurst
National insurance contributions in the UK function more like a tax than an insurance premium. There are opportunities for tax planning with national insurance contributions due to exemptions for certain types of income and thresholds for payments. Specifically:
- National insurance is not paid on income from dividends, pensions or investments. Taking a salary as dividends can avoid national insurance payments.
- No national insurance is paid once state retirement age is reached (65 for men and 60-66 for women, equalizing at 66 by 2020). Income can be deferred until after this age to avoid payments.
- The upper earnings limit is £817 per week (£42,484 annually) for 2011/12. National insurance rates reduce from 12%
Chile has a population of 17 million people with a median age of 31. Its capital is Santiago and its currency is the Chilean peso. Chile has a strong folk music tradition but saw a drastic drop in music sales in the 2000s due to factors like high inflation and piracy. However, the live music scene remains strong and indie labels are providing legitimate digital music. Chilean music is drawing from a variety of genres and its artists and music industry continue to develop.
A New Zealand company must have shares, shareholders, directors, a registered office, and address for service. It is a separate legal entity from its shareholders. Key requirements include having a name ending in "Limited", maintaining a share register, holding annual shareholder meetings, and getting shareholder approval for major transactions over half the value of company assets. Directors must act in good faith and in the best interests of the company.
An Israeli NPO dedicated to the empowerment of women, teens, and other special populations through Martial Arts and Self-Defense training, as a path to a joyous, safe and fulfilling life.
El HaLev: Sensei Wendi Dragonfire's visit to Israel 2011El HaLev
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
El HaLev is an NPO dedicated to empowering women and other populations through martial arts and self-defense training. In 2010, El HaLev's instructors taught over 1,100 hours of self-defense classes to hundreds of groups. El HaLev also offers martial arts classes for children, teens, women and families to enrich their lives. The organization aims to increase public awareness of self-defense as a tool for personal safety, empowerment and growth.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against developing mental illness and improve symptoms for those who already suffer from conditions like anxiety and depression.
New Zealand offers attractive options for international financial planning and high-net worth clients through New Zealand limited liability companies. The document provides information on registering a New Zealand limited liability company with Abacanda Management Group Ltd, including the basic requirements, process, and ongoing obligations of a New Zealand company. Key requirements include reserving a company name, having at least one shareholder and director, and maintaining records like a share register at the registered office address. [END SUMMARY]
This document provides an overview and summary of Hadoop and related big data technologies:
- It describes what big data is in terms of volume, velocity, and variety of data. Hadoop is a framework for distributed storage and processing of large datasets across clusters of computers.
- Core Hadoop components like HDFS for storage and MapReduce for processing are introduced. Popular Hadoop tools like Pig, Hive, Sqoop and testing approaches are also summarized briefly.
- The document provides examples of using MapReduce jobs, PigLatin scripts, loading data into Hive tables and exporting data between HDFS and MySQL using Sqoop. It highlights key differences between Hive and Pig as well.
סיכום שנת הפעילות 2010 של עמותת אל הלב:
עמותת אל הלב הוקמה בשנת 2003 ומאז פועלת למען העצמת נשים, נערות, ילדים, קשישים, אוכלוסיות צמי"ד ואוכלוסיות בסיכון באמצעות לימוד אומנויות לחימה ומיומנויות הגנה עצמית בגישה הוליסטית ייחודית בכל רחבי הארץ
This document summarizes the essential requirements for New Zealand limited liability companies according to the Companies Act 1993. It outlines requirements regarding a company's name, shares, shareholders, directors, registered office, records, financial reporting and audit requirements. Key requirements include having a registered office and address for service in New Zealand, maintaining proper accounting records and share registers, requirements for directors, and holding annual shareholder meetings.
New Zealand Accounting Documentation RequirementsEd Kruger
This document outlines New Zealand accounting documentation requirements for companies. It notes that companies must follow strict regulations for financial records and annual statements. As the corporate accountants, Abacanda Management Group requires comprehensive documentation on a monthly basis to prepare financial statements and ensure compliance, including bank statements, credit card statements, purchase/sale agreements, loan documents, employee wages and expenses, asset registers, and any other relevant documents. It also lists the statutory documentation requirements companies must keep at their registered office according to the Companies Act 1993.
This document compares New Zealand, British Virgin Islands (BVI), and Jersey as jurisdictions for foreign trusts. It provides a table outlining key differences between the three locations. New Zealand is highlighted as being an OECD member nation that does not require government approval or pay government fees for trusts. It also allows for specialized custodian, advisory, and managing trustees as well as trading trusts. BVI and Jersey trusts do not pay taxes except on incomes derived locally but have fewer specialized trustee options compared to New Zealand.
New Zealand is a developed country with a population of 4.4 million. It has a GDP of $135 billion and exports mainly to Australia, China, the US, and Japan. New Zealand has a constitutional monarchy and parliamentary democracy. It has a modern economy that has been deregulated and open to international trade and investment since the 1980s.
New Zealand ranks highly for ease of doing business and has low corruption. It has double taxation agreements with many countries. To register a New Zealand Limited Liability Company requires at least one director and shareholder, with minimum one share of NZ$1.00. Corporate taxes are a flat 28% rate, with no capital gains, inheritance, or gift taxes. New Zealand also has free trade agreements with Australia, China, and other nations.
A New Zealand company must have shares, shareholders, directors, a registered office, and address for service. It is a separate legal entity from its shareholders. Key requirements include having a name ending in "Limited", maintaining a share register, holding annual shareholder meetings, and getting shareholder approval for major transactions over half the value of company assets. Directors must act in good faith and in the best interests of the company.
An Israeli NPO dedicated to the empowerment of women, teens, and other special populations through Martial Arts and Self-Defense training, as a path to a joyous, safe and fulfilling life.
El HaLev: Sensei Wendi Dragonfire's visit to Israel 2011El HaLev
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
El HaLev is an NPO dedicated to empowering women and other populations through martial arts and self-defense training. In 2010, El HaLev's instructors taught over 1,100 hours of self-defense classes to hundreds of groups. El HaLev also offers martial arts classes for children, teens, women and families to enrich their lives. The organization aims to increase public awareness of self-defense as a tool for personal safety, empowerment and growth.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against developing mental illness and improve symptoms for those who already suffer from conditions like anxiety and depression.
New Zealand offers attractive options for international financial planning and high-net worth clients through New Zealand limited liability companies. The document provides information on registering a New Zealand limited liability company with Abacanda Management Group Ltd, including the basic requirements, process, and ongoing obligations of a New Zealand company. Key requirements include reserving a company name, having at least one shareholder and director, and maintaining records like a share register at the registered office address. [END SUMMARY]
This document provides an overview and summary of Hadoop and related big data technologies:
- It describes what big data is in terms of volume, velocity, and variety of data. Hadoop is a framework for distributed storage and processing of large datasets across clusters of computers.
- Core Hadoop components like HDFS for storage and MapReduce for processing are introduced. Popular Hadoop tools like Pig, Hive, Sqoop and testing approaches are also summarized briefly.
- The document provides examples of using MapReduce jobs, PigLatin scripts, loading data into Hive tables and exporting data between HDFS and MySQL using Sqoop. It highlights key differences between Hive and Pig as well.
סיכום שנת הפעילות 2010 של עמותת אל הלב:
עמותת אל הלב הוקמה בשנת 2003 ומאז פועלת למען העצמת נשים, נערות, ילדים, קשישים, אוכלוסיות צמי"ד ואוכלוסיות בסיכון באמצעות לימוד אומנויות לחימה ומיומנויות הגנה עצמית בגישה הוליסטית ייחודית בכל רחבי הארץ
This document summarizes the essential requirements for New Zealand limited liability companies according to the Companies Act 1993. It outlines requirements regarding a company's name, shares, shareholders, directors, registered office, records, financial reporting and audit requirements. Key requirements include having a registered office and address for service in New Zealand, maintaining proper accounting records and share registers, requirements for directors, and holding annual shareholder meetings.
New Zealand Accounting Documentation RequirementsEd Kruger
This document outlines New Zealand accounting documentation requirements for companies. It notes that companies must follow strict regulations for financial records and annual statements. As the corporate accountants, Abacanda Management Group requires comprehensive documentation on a monthly basis to prepare financial statements and ensure compliance, including bank statements, credit card statements, purchase/sale agreements, loan documents, employee wages and expenses, asset registers, and any other relevant documents. It also lists the statutory documentation requirements companies must keep at their registered office according to the Companies Act 1993.
This document compares New Zealand, British Virgin Islands (BVI), and Jersey as jurisdictions for foreign trusts. It provides a table outlining key differences between the three locations. New Zealand is highlighted as being an OECD member nation that does not require government approval or pay government fees for trusts. It also allows for specialized custodian, advisory, and managing trustees as well as trading trusts. BVI and Jersey trusts do not pay taxes except on incomes derived locally but have fewer specialized trustee options compared to New Zealand.
New Zealand is a developed country with a population of 4.4 million. It has a GDP of $135 billion and exports mainly to Australia, China, the US, and Japan. New Zealand has a constitutional monarchy and parliamentary democracy. It has a modern economy that has been deregulated and open to international trade and investment since the 1980s.
New Zealand ranks highly for ease of doing business and has low corruption. It has double taxation agreements with many countries. To register a New Zealand Limited Liability Company requires at least one director and shareholder, with minimum one share of NZ$1.00. Corporate taxes are a flat 28% rate, with no capital gains, inheritance, or gift taxes. New Zealand also has free trade agreements with Australia, China, and other nations.
IMPACT Silver is a pure silver zinc producer with over $260 million in revenue since 2008 and a large 100% owned 210km Mexico land package - 2024 catalysts includes new 14% grade zinc Plomosas mine and 20,000m of fully funded exploration drilling.
Best practices for project execution and deliveryCLIVE MINCHIN
A select set of project management best practices to keep your project on-track, on-cost and aligned to scope. Many firms have don't have the necessary skills, diligence, methods and oversight of their projects; this leads to slippage, higher costs and longer timeframes. Often firms have a history of projects that simply failed to move the needle. These best practices will help your firm avoid these pitfalls but they require fortitude to apply.
Recruiting in the Digital Age: A Social Media MasterclassLuanWise
In this masterclass, presented at the Global HR Summit on 5th June 2024, Luan Wise explored the essential features of social media platforms that support talent acquisition, including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok.
At Techbox Square, in Singapore, we're not just creative web designers and developers, we're the driving force behind your brand identity. Contact us today.
buy old yahoo accounts buy yahoo accountsSusan Laney
As a business owner, I understand the importance of having a strong online presence and leveraging various digital platforms to reach and engage with your target audience. One often overlooked yet highly valuable asset in this regard is the humble Yahoo account. While many may perceive Yahoo as a relic of the past, the truth is that these accounts still hold immense potential for businesses of all sizes.
In the Adani-Hindenburg case, what is SEBI investigating.pptxAdani case
Adani SEBI investigation revealed that the latter had sought information from five foreign jurisdictions concerning the holdings of the firm’s foreign portfolio investors (FPIs) in relation to the alleged violations of the MPS Regulations. Nevertheless, the economic interest of the twelve FPIs based in tax haven jurisdictions still needs to be determined. The Adani Group firms classed these FPIs as public shareholders. According to Hindenburg, FPIs were used to get around regulatory standards.
Taurus Zodiac Sign: Unveiling the Traits, Dates, and Horoscope Insights of th...my Pandit
Dive into the steadfast world of the Taurus Zodiac Sign. Discover the grounded, stable, and logical nature of Taurus individuals, and explore their key personality traits, important dates, and horoscope insights. Learn how the determination and patience of the Taurus sign make them the rock-steady achievers and anchors of the zodiac.
Building Your Employer Brand with Social MediaLuanWise
Presented at The Global HR Summit, 6th June 2024
In this keynote, Luan Wise will provide invaluable insights to elevate your employer brand on social media platforms including LinkedIn, Facebook, Instagram, X (formerly Twitter) and TikTok. You'll learn how compelling content can authentically showcase your company culture, values, and employee experiences to support your talent acquisition and retention objectives. Additionally, you'll understand the power of employee advocacy to amplify reach and engagement – helping to position your organization as an employer of choice in today's competitive talent landscape.
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
Understanding User Needs and Satisfying ThemAggregage
https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
We know we want to create products which our customers find to be valuable. Whether we label it as customer-centric or product-led depends on how long we've been doing product management. There are three challenges we face when doing this. The obvious challenge is figuring out what our users need; the non-obvious challenges are in creating a shared understanding of those needs and in sensing if what we're doing is meeting those needs.
In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
• Present the Onion Diagram, a tool for contextualizing task-level goals
• Illustrate how customer journey maps capture activity-level and task-level goals
• Demonstrate the best approach to selection and prioritization of user-goals to address
• Highlight the crucial benchmarks, observable changes, in ensuring fulfillment of customer needs
Part 2 Deep Dive: Navigating the 2024 Slowdownjeffkluth1
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.
An introduction to the cryptocurrency investment platform Binance Savings.Any kyc Account
Learn how to use Binance Savings to expand your bitcoin holdings. Discover how to maximize your earnings on one of the most reliable cryptocurrency exchange platforms, as well as how to earn interest on your cryptocurrency holdings and the various savings choices available.
Implicitly or explicitly all competing businesses employ a strategy to select a mix
of marketing resources. Formulating such competitive strategies fundamentally
involves recognizing relationships between elements of the marketing mix (e.g.,
price and product quality), as well as assessing competitive and market conditions
(i.e., industry structure in the language of economics).
Unveiling the Dynamic Personalities, Key Dates, and Horoscope Insights: Gemin...my Pandit
Explore the fascinating world of the Gemini Zodiac Sign. Discover the unique personality traits, key dates, and horoscope insights of Gemini individuals. Learn how their sociable, communicative nature and boundless curiosity make them the dynamic explorers of the zodiac. Dive into the duality of the Gemini sign and understand their intellectual and adventurous spirit.
2. New Zealand fiscal year 2012 01 April 2011 -31 March 2012
Corporate income tax rate 28.0%
Limited partnership
NZ tax rate on non-NZ sourced
income for non-resident Limited Partner 0%
Capital Gain tax rate 0% Double Taxation Agreements
Australia
Austria
Gift duty 0% Belgium
Canada
Stamp Duty 0% Chile
People's Republic of China
Inheritance tax rate 0% Czech Republic
Denmark
Goods and Services Tax (GST) Finland
Local goods and services 15% Fiji
Exported goods 0% France
Goods not in New Zealand at the time of supply 0% Germany
Services performed outside New Zealand 0% Indonesia
Imported services 0% India
Ireland
Italy
Japan
Debt and equity rules
Korea
There are no debt and equity rules in New Zealand. Malaysia
Mexico
Tax imputation rules Netherlands
Norway
Imputation is a system that allows companies pass on to their shareholders
Philippines
the benefit of the New Zealand income tax they have already paid. New Poland
Zealand companies can do this by "imputing" (attaching tax credits to the Russian Federation
Singapore,
dividends they pay out) credits for the income tax the company has already South Africa
paid. Spain
Sweden
Deduction for donations Switzerland
Taiwan
New Zealand companies can claim tax deductions for donations to Thailand
approved charitable organizations, up to the amount of their taxable United Arab Emirates
United Kingdom
income.
United States of America
Depreciation Free Trade Agreements
You must claim depreciation on fixed assets used in your business that Australia
have a useful lifespan of 12 months or more. People’s Republic of China
Thailand
Singapore
Transfer pricing Brunei
Chile
New Zealand's transfer pricing rules are based on the "arm's length"
Malaysia
principle as set out in the Organization for Economic Cooperation and Hong Kong
Development (OECD) Model Tax Convention.
3. Provisional tax
During the tax year your business may
be liable to pay provisional tax if your
residual income tax is more than NZ
$2,500. The provisional tax must be
paid during the year is offset against
your end of year tax payable figure.
Is your company a resident in
New Zealand?
The company is resident of New
Zealand, if it meets any of the
Non-Resident withholding tax following criteria:
It is incorporated in New
Zealand
Dividends (not imputed or credited) 30.0% Control by the company
Cash dividends (fully imputed) 15.0% directors is exercised in New
Non-cash dividends (fully imputed) 0% Zealand
Interest 0% - 15 It has its centre of management
in New Zealand
Royalties 15.0% It has its head office in New
Zealand
Resident withholding tax
Are you, personally, a New
Interest (IRD number provided) 10.5% - 33.0% Zealand resident for tax
Interest (no IRD number provided) 33.0% purposes?
Dividends 33.0% You’re a New Zealand tax resident if:
Use of money interest rates you are in New Zealand for
more than 183 days in any 12-
month period, or
Taxpayer’s paying rate 8.91%
Commissioner paying rate 1.82% you have an “enduring
relationship” with New Zealand
Tax exemption on foreign income for new migrants and returning New
Zealanders
New tax residents in New Zealand may qualify for a temporary tax exemption for up to
49 months on some of their foreign income derived from:
Controlled foreign company income that is attributed under New Zealand's Income tax rates
Controlled Foreign Company (CFC) rules
Foreign investment fund income that is attributed under New Zealand's Foreign for individuals
Investment Fund (FIF) rules (including foreign superannuation)
Non-resident withholding tax (for example on foreign mortgages) (not including Earner’s ACC)
Approved issuer levy (for example on foreign mortgages)
Income arising from the exercise of foreign employee share options up to NZD$14,000 10.5%
Accrual income (from foreign financial arrangements)
Income from foreign trusts
NZ$14,001 to $48,000 17.5%
Rental income derived offshore
Foreign dividends
Foreign interest NZ$48,001 to $70,000 30.0%
Royalties derived offshore
Income from employment performed overseas before coming to New Zealand,
such as bonus payments NZ $70,001 and over 33.0%
Gains on sale of property derived offshore (held on revenue account)
Offshore business income (that is not related to the performance of services).