This text consolidates the following legislation to 1 April 2023:

• Tax Administration Act 1994
• Taxation Review Authorities Act 1994
• Stamp and Cheque Duties Act 1971 (Pt 6B – Approved Issuer Levy only)
• International Tax Agreements.

Includes a summary of amendments, detailed history notes and indexes.

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This title can also be ordered as part of the New Zealand Income Tax Legislation Pack:

• New Zealand Income Tax Act 2007 (2 volumes)
• New Zealand Tax Administration Act 1994, Taxation Review Authorities Act 1994 and International Tax Agreements
• New Zealand Tax Regulations, Determinations and Depreciation Rates.

To order the pack, click here or call 0800 500 224.