With limited exceptions the trustee tax rate has increased to 39% effective 1 April 2024.
Note that for deceased estates:
For disabled beneficiary trusts:
For more information see Trust and estate changes.
References:
- Appointment and Removal of Trustees
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- Variation of Trust
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- Temporary administrators
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- Trust case law update
- Angletree Trust – struck off trustee
- Costs awarded against trustee: Mawhinney v Auckland Council
- Disposal of surplus assets: Ngati Mutana O Wharekauri Trust
- In the Matter of the bankruptcy of Thomas Joseph Brown
- Penny and Hooper – tax avoidance through use of trusts
- Rabson v Gallagher – foxes guarding chickens
- Rea and Sargison v Russell: trustee liability in the context of voidable transactions
- Removal of trustees – Wallace v Naknok
- Spencer v Spencer & Ors
- The cost of enforcement – Brownlee v McCaslin
- Three Chicks Limited v New Zealand Building Projects Limited
- Trust property and forfeiture orders
- Victoria Street Apartments Limited (In Liquidation) v Treasury Technology Distribution Limited & Ors
- White v Williams – a bad day to be a trustee
- Trust Law
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- Intestacy
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- Replacement and removal of trustees of will trusts
- Testamentary Capacity
- Testamentary Promises
- Transition from executor to trustee
- Variation of will trusts
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- Winding up trusts
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Categories
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