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Vol 19 No 4
01 May 2007

TIB - May 2007

Legislation and determinations

  • Foreign currency amounts – conversion to New Zealand dollars

Question we’ve been asked

  • QB 07/02: Whether the minor beneficiary rule exemption in section HH3B applies on a $1,000 “per beneficiary” or on a $1,000 “per beneficiary per trust” basis