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Moving from the USA to NZ

Partnership simply is the joining together of two or more individuals or entities in a common undertaking or enterprise.From an accounting, taxation and legal point of view, you can trade your partnership through various trading vehicles including companies and LAQC's (loss attributing qualifying companies), joint ventures, special partnerships, general partnership, limited partnerships, or Trusts.Each trading vehicle should have an agreement created between the partners to the investment outlining their obligations and their rights.In a company for example, this is done in the shareholders agreement. In a partnership, the partnership agreement.In a joint venture, the joint venture agreement etc. Which Trading Vehicle? Selecting the correct structure is a mix of analysing many factors and choosing the vehicle that produces the most benefits for your situation.A brief summary of things to consider would include the following (regarding partnerships from a property investor's context):1. The Implications of Asset Protection (including limited liability versus unlimited liability for actions of the partnership, and liability for the banking obligations of the partnership by the partners)LAQC's require shareholders that are electing into the LAQC regime to personally guarantee the IRD for income tax.This can be managed easily for small shareholders, but asset protection consideration that must be looked at.Also to be reviewed is the question of if your proposed structure is creating wealth outside of a trust, and if so is it possible to both have your losses accessible and contain capital gains inside your Trust for asset protection and avoiding future gifting problems?2. Flexibility of ownership Can you change partners without triggering depreciation recovered? The answer is 'Yes' for an LAQC, 'No' for most partnership circumstances.3. Flow through of tax losses: will the trading vehicle let you access the losses?4. Flow through of capital gains: will the trading vehicle allow easy access to capital gains at the end of the investment, or do you have to liquidate (for example a company will require liquidation unless it is a qualifying company to access capital gains tax exempt in NZ).5. Cross border tax considerations: for those investing off shore or cross-border, comlex tax issues could arrise? Like capital gains tax, non resident withholding tax, the implication of the New Zealand Accrual rules and foreign exchange movements, and double tax on dividend income.In general as specialist property investment accountants, we recommend the use of an expert chartered accountant to help you with these issues.

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Rubbery figures on migrant floodSydney Morning HeraldA further 550000 are New Zealand citizens. The temporary population of Australia cannot continue to increase by 130000 a year for the next 40 years. ...and more »

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CXC Global New Zealand increases market resourcesPRWireToday, CXC Global NZ services all of New Zealand providing a compliant product for both resident and non resident contractors, with the administrative, tax, ...

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Migrants use photo tricks to gain residencyStuff.co.nzMigrants are tricking examiners overseeing English language tests required to gain residency in New Zealand by ...

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Rich investors and entrepreneurs will find it easier to get residency in New Zealand following the Government's decision to relax business migrant rules. Rising teen tennis star Tanya Samodelok must meet strict residency rules if she is to play for New Zealand Information about determining your residency status and liability to Australian income tax. NZ Tax Residency. New tax residents are liable to tax on their world-wide income. While the UK-New Zealand Double Tax Treaty aims to eliminate double tax, there Qualify by Three years residency! I think that the RFU like Zealand and Australia are exploiting the residency rule to improve their Immigration consultancies have launched a legal challenge against rules to cut back Zealand's migrant intake. - The Age The Australian rules are a combination of statutory rules and case law. 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If the new rules come into force, from June 2009 those same points can only be claimed if Immigration consultancies have launched a legal challenge against new rules to cut back New Zealand's migrant intake. - The Sydney Morning Herald Immigration to New began with Polynesian settlement in Zealand, then uninhabited, in the thirteenth century (approximately). European colonisation We assign immigration consultants to assist with your individual residency visa application requirements for Australia, New Zealand and Canada. ceiling of years will be worked out. Reaching that ceiling, the foreigner will not have his residency renewed. He should cancel it and leave the Rich migrant law relaxed Rich investors and entrepreneurs will find it easier to get residency in Zealand following the Government's decision to relax business In the case of residents from Zealand, these Rules must be read subject to those In the case of residents from New Zealand, these Rules must be read subject to those China editorials call for end to residency permit rules Trade with China via New Zealand using the China Free Trade Agreement. Available to local and offshore businesses. Contact NZ Securities for more information. Rich investors and entrepreneurs will find it easier to get residency in New Zealand following the Government's decision to relax business migrant rules. It gets even better, because of the residency rules. It is possible to set up an Australian company which is regarded as New Zealand resident, A table of information comparing New & Australian tax systems. 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