This essential research tool brings together analysis of the Income Tax Act 2007, the Tax Administration Act 1994, IRD rulings and statements and relevant local and overseas cases.

Topics
  • Introduction to New Zealand tax
  • Income tax legislation
  • Business income and dividends
  • Personal property disposals
  • Personal services income
  • Land disposals
  • Compensation and damages
  • Exempt income
  • Charities
  • CFCs and FIFs
  • Fringe benefit tax
  • Deductions
  • Trading stock
  • Depreciation
  • Financial arrangements
  • Farming - horticulture - livestock valuation
  • Forestry - fishing - mining
  • Companies
  • Consolidations – amalgamations
  • Partnerships – joint ventures – agents
  • Trusts, losses
  • Re-characterised transactions
  • Kiwi-saver, insurance, e-commerce
  • Tax audits
  • Binding rulings
  • Disputes resolution
  • Tax collection
  • Penalties
  • International tax agreements
  • Directory of rates and dates
  • New developments
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