New Zealand Income Tax Legislation

For the income tax specialist who needs to be kept up-to-date with income tax legislation changes as they happen,  New Zealand Income Tax Legislation reproduces the full text of all significant legislation affecting income tax in a one place.

Key features

• The fastest electronic updating of new amendments
• In-depth summaries of amendments
• CCH notes are provided in instances of drafting inconsistency or error to assist the user
• History notes include clause references to the Bills which is useful for research purposes
• CCH online depreciation rates tables are continually updated
• Pending legislation is reflected

Topics

• The Acts relating to income tax are:
  • Income Tax Act 2007
  • Tax Administration Act 1994
  • Taxation Review Authorities Act 1994
• Includes:
  • Regulations and Orders in Council
  • International Tax Agreements
  • Determinations
  • Depreciation rates