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This is the unique number your bank gives your account.The CSN or Holder Number can be found on the top right hand corner of your Security Transaction Statement and other Investor communications. For example, in a Rights Issue, the Investor will notify acceptance of an offer made by the Issuer. Account designations are generally registered the following reason: Holdings cannot be registered directly in the name of a minor, deceased estate or trust.In this case, the holding may be registered in the name of the parent(s), executor(s), administrator(s) or trustee(s) with an account designation.The Master Tax Guide, New Zealand's most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2014/2015 and future tax years. Recent legislative changes covered include: changes to the tax treatment of employer-provided accommodation, allowances and other reimbursement payments paid by employers to employees new rules for New Zealand residents with interests in foreign superannuation schemes the tax treatment of lease payments changes to the deductibility of certain black hole expenditure clarification of the tax rules for deregistered charities clarification of the date of acquisition of land replacement of the tax rules for mining of specified minerals changes to student loan repayment obligations and the parental tax credit United States' Foreign Account Tax Compliance Act extension of the thin capitalisation rules.The new edition also covers: changes to financial reporting requirements for small and medium sized companies revised rules for small value loans for transfer pricing purposes the updated national standard costs and national average market values for specified livestock all public rulings, interpretation statements and standard practice statements released by the Commissioner in 2014 new developments in case law from reported 2014 judgements.

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Common Shareholder Number (CSN) is a 9 digit character number that can be found on the top right hand corner of your holding statement and other shareholder communications.

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