TY - BOOK AU - Tomlinson,Stephen AU - Russ,Neil AU - Gregory,Rhonda AU - Johnson,Helen AU - Lyons,Rachael AU - Davis,Howard AU - Lennard,Mike AU - Brown,Brendon AU - Wellgreen,Fiona ED - New Zealand Law Society, ED - New Zealand Law Society. TI - Differential tax rates: practical & emerging issues T2 - Forum U1 - 343.9304 23 PY - 2023/// CY - [Wellington, New Zealand] PB - Continuing Legal Education, New Zealand Law Society KW - Taxation KW - New Zealand KW - Congresses KW - Rates and tables KW - Trusts and trustees KW - Law and legislation KW - Corporations N1 - At head of title: NZLS CLE Ltd; "March 2023"; Includes bibliographical references; Tax planning and trusts - choices and consequences; Rhonda Gregory and Stephen Tomlinson--; Mind the gap : companies rate and dividend issues; Helen Johnson, Rachael Lyons --; IDiversion of personal services income and tax avoidance - personal services; Howard Davis --; Diversion of personal services income and tax avoidance - addendum; Mike Lennard --; Tax rates and the choice of entity and business structure; Brendan Brown --; Getting certainty on business structures with a binding ruling; Fiona Wellgreen ER -