New Zealand Updating Master Tax Guide
The New Zealand Updating Master Tax Guide provides all the benefits of the highly respected book it is based on, with the added benefit of real-time updates, expanded content in the form of illustrative examples and graphics, and the convenience of an easy-to-use search function to quickly find what you need.
The guide provides succinct yet comprehensive coverage of a wide range of tax topics for the tax generalist who needs to be kept up to date. The easy-to-use format provides many practical examples and diagrams to "demystify" tax issues and it refers you to Inland Revenue source materials where applicable.
Key features
- Covers all areas of New Zealand tax law, including income, GST and duties
- Worked examples to help you understand how concepts are applied in practice
- Updating continually so you can always stay ahead of law changes
- Tax calendars of when payments are due
- Dates and Rates section for quick reference to up-to-date tax
thresholds, interest rates and depreciation rates - Case law is used to illustrate practical application of tax law
- Includes Inland Revenue source material
Topics
- Tax system
- Tax returns
- Employers' responsibilities
- Assessments and dispute resolution
- Income
- Financial arrangements
- Land transactions
- Student loans
- Trading stock
- Deductions
- Tax credits
- Child support
- Depreciation
- Penalties, interest and offences
- Resident withholding tax
- Companies
- Imputation
- Company tax losses
- Qualifying company regime and look-through companies
- Consolidated and amalgamated companies
- Fringe benefit tax
- Provisional tax
- Partnerships
- Special companies and associations
- Trusts
- International tax
- Farming, fishing and aquaculture
- Forestry and mining
- Savings, investment, KiwiSaver and superannuation
- Duty
- Accident compensation
- GST
- Tax avoidance
- Dates and rates