Key Features:

• Concise summaries of legislation, cases, Inland Revenue rulings, and statements
• Illustrative examples showing how tax concepts apply in practice
• Tax Calendar: A comprehensive calendar of important tax dates for the 2026 tax year.
• Tax Rates: Detailed tax rates for individuals, companies, trusts, and more.
• Depreciation Rate Tables: Up-to-date tables for calculating the depreciation of assets, including notes to help apply the correct rates.
• Alphabetical Index: Easy reference with an alphabetical index of assets.
• Coverage of new developments, including: 
  • Investment Boost deduction for qualifying assets 
  • Higher KiwiSaver contribution rates 
  • Generic tax relief for emergency events 
  • OECD Crypto-Asset Reporting Framework implementation 
  • Expanded exempt employee share scheme thresholds 
  • New rules for Approved Issuer Levy registration 
  • KiwiSaver enrolment for under-16s in limited cases 
  • Scheme pays option for overseas pension transfers 
  • Clarification of transfer pricing and dividend rules 
  • Extended R&D Tax Incentive application deadlines 
  • Limited partnership treatment as a company in certain tests 
  • Flat-rate credit inclusion for listed service suppliers 
  • Removal of notification requirement for zero-rated financial services 
  • 39% tax rate for minor or corporate beneficiary income 
  • Extended income test for Best Start tax credits 
  • Adjusted FamilyBoost thresholds to expand eligibility 

Who should read this

• Accountants advising clients on compliance and planning
• Lawyers specializing in tax law and corporate advisory
• Tax generalists who need a reliable, up-to-date reference
• Financial advisors and business owners seeking clarity on new tax rules and entitlements.