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New Zealand’s farming sector continues to dominate our export earnings. In 2019 export revenue is 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.
This third edition has been fully updated to include all legislative and Inland Revenue policy changes up to June 2019, including the new 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 new IR rulings on deductibility of resource consents. The book is a valuable resource for tax advisers and their clients working in the farming, forestry and fishing sectors.
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