New Zealand Master Tax Guide Manual In 2 Volumes

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 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.

"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 2019/2020 and future tax years. The commentary is concise and easy to read. Recent legislative changes and proposed changes covered include: new ring-fencing rules for residential property deductions; bringing in GST to low-value imported goods; the introduction of a research and development tax credig; changes that modernise the tax system by simplifying rules and processes, including the year-end tax obligations of individuals; new and updated rulings from Inland Revenue."--Cover

"The New Zealand Master Tax Guide, New Zealand’s most popular tax handbook, is a concise and coherent explanation of the legislation, cases and Inland Revenue rulings and policy affecting the 2023–24 and future tax years."--Publisher

The 2020 New Zealand Master Tax Guide is the essential resource for anyone who needs to understand, apply and comply with our complex tax laws. The Guide covers all areas of New Zealand tax law and includes practical examples to help explain how concepts are applied in practice.