The 2019 New Zealand Income Tax Legislation Pack consolidates all the income tax changes that occurred in 2018, including amendments arising from two major tax Bills:
• Taxation (Neutralising Base Erosion and Profit Shifting) Act 2018
• Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018
Note: The Tax Administration Act 1994 includes the changes arising from the recently passed Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019.
The pack includes the following four volumes:
1. 2019 New Zealand Income Tax Act 2007 (2 volumes)
A two-volume set consolidating the Income Tax Act 2007 to 1 January 2019. Includes a comprehensive summary of amendments, detailed history notes and indexes.
2. 2019 New Zealand Tax Administration act 1994, Taxation Review Authoriies Act 1994 and International Tax Agreements
Consolidates the following legislation to 1 January 2019:
- Tax Administration Act 1994
- Taxation Review Authorities Act 1994
- Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions)
- International Tax Agreements.
A comprehensive summary of amendments, detailed history notes and indexes are included.
3. 2019 New Zealand Tax Regulations, Determinations and Depreciation Rates
Consolidates tax regulations, Orders in Council and determinations to 1 January 2019. Includes consolidated tables of depreciation rates and a summary of amendments.