New Zealand’s primary sector continues to dominate our export earnings. In 2019 export revenue was forecast to reach over $45 billion. Given its strategic importance, it is unsurprising that the sector has a specialised and diverse set of tax regimes, all of which are brought together in the Tax Guide to Farming, Forestry and Fishing.
In addition to covering these special regimes, this book also covers some of the more general tax principles that are likely to affect farming, forestry and fishing.
This third edition has been fully updated to include all legislative and Inland Revenue policy changes up to August 2019, including the bloodstock rules, changes to the tax treatment of farmhouse expenses, repeal of the adverse event scheme for income equalisation, overhaul of the schedular payments rules, the application of the bright-line test to farming properties, and IR rulings on deductibility of resource consents.
This book is a valuable resource for tax advisers and their clients working in the farming, forestry and fishing sectors.
This plain-language guide outlines and explains the laws which govern employment relations – including the duties and obligations of employers and employees, negotiating employment agreements, collective bargaining, health and safety at work, hours of work, pay and conditions, holidays, ter...
This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that tax agents, bookkeepers, accountants and business owners need to be aware of when dealing with their clients. It has a very practical approach, with numerous worked examples, diagra...
An essential guide for any trust practitioner or accountant, this book provides a comprehensive overview of how tax law applies to settlors, trustees and beneficiaries. The 5th edition of Taxation of Trusts has been updated for all tax law changes up to August 2023, including: &bull...
The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 9th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, Fr...
The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 9th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, Fr...
Administering the payroll is one of the most critical and demanding functions of a business. This comprehensive, easy-to-use guide clearly explains the essential components of all pay office functions and procedures. The book provides a simple and up-to-date explanation of legal and tax implic...
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