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- Loss_Attributing_Qualifying_Company abstract "A Loss Attributing Qualifying Company (LAQC) was a type of company which, by New Zealand law, passed on any losses to its shareholders. The shareholders could then offset these losses against their personal income for tax purposes.Following the 2010 New Zealand budget, legislation passed was December 2010 that made changes to the rules for qualifying companies (QCs) and loss attributing qualifying companies (LAQCs).LAQCs were not able to attribute losses to shareholders for income years starting on or after 1 April 2011 and there are no new QC or LAQC elections. Existing LAQCs automatically became QCs (without the ability to attribute losses) at the start of the income year starting 1 April 2011.They may elect either to remain a QC or can transition into a Look-through company (LTC) at no tax cost in certain circumstances or can also transition into another tax entity, such as a partnership, limited partnership or sole tradership with no tax cost.".
- Loss_Attributing_Qualifying_Company wikiPageExternalLink L.
- Loss_Attributing_Qualifying_Company wikiPageID "15190639".
- Loss_Attributing_Qualifying_Company wikiPageLength "1624".
- Loss_Attributing_Qualifying_Company wikiPageOutDegree "8".
- Loss_Attributing_Qualifying_Company wikiPageRevisionID "678265067".
- Loss_Attributing_Qualifying_Company wikiPageWikiLink 2010_New_Zealand_budget.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink Category:New_Zealand_law.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink Category:Types_of_business_entity.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink Limited_partnership.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink Look-through_company.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink New_Zealand.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink Partnership.
- Loss_Attributing_Qualifying_Company wikiPageWikiLink Shareholder.
- Loss_Attributing_Qualifying_Company wikiPageWikiLinkText "Loss Attributing Qualifying Companies".
- Loss_Attributing_Qualifying_Company wikiPageWikiLinkText "Loss Attributing Qualifying Company".
- Loss_Attributing_Qualifying_Company hasPhotoCollection Loss_Attributing_Qualifying_Company.
- Loss_Attributing_Qualifying_Company wikiPageUsesTemplate Template:NewZealand-law-stub.
- Loss_Attributing_Qualifying_Company wikiPageUsesTemplate Template:Reflist.
- Loss_Attributing_Qualifying_Company wikiPageUsesTemplate Template:Use_New_Zealand_English.
- Loss_Attributing_Qualifying_Company wikiPageUsesTemplate Template:Use_dmy_dates.
- Loss_Attributing_Qualifying_Company subject Category:New_Zealand_law.
- Loss_Attributing_Qualifying_Company subject Category:Types_of_business_entity.
- Loss_Attributing_Qualifying_Company hypernym Company.
- Loss_Attributing_Qualifying_Company type Company.
- Loss_Attributing_Qualifying_Company type Type.
- Loss_Attributing_Qualifying_Company type Type.
- Loss_Attributing_Qualifying_Company comment "A Loss Attributing Qualifying Company (LAQC) was a type of company which, by New Zealand law, passed on any losses to its shareholders.".
- Loss_Attributing_Qualifying_Company label "Loss Attributing Qualifying Company".
- Loss_Attributing_Qualifying_Company sameAs m.03hldcb.
- Loss_Attributing_Qualifying_Company sameAs Q6683714.
- Loss_Attributing_Qualifying_Company sameAs Q6683714.
- Loss_Attributing_Qualifying_Company wasDerivedFrom Loss_Attributing_Qualifying_Company?oldid=678265067.
- Loss_Attributing_Qualifying_Company isPrimaryTopicOf Loss_Attributing_Qualifying_Company.