The New Zealand Master Tax Guide for Students provides students with a straightforward approach to New Zealand tax law that includes practical examples and concise summaries of legislation, cases and IRD rulings affecting the 2016/17 and future tax years. The commentary is concise and easy to read.

Some of the more significant changes covered include:

• new rules allowing companies to “cash out” their tax losses from R&D expenditure
• a new residential land withholding tax on sales of residential property by offshore persons within two years of acquisition
• changes to apply GST to remote services supplied by non-resident suppliers
• simplifying the tax administration system as part of Inland Revenue’s Business Transformation
• changes to the look-through companies rules to simplify the rules and reduce compliance costs
• changes to the provisional tax rules to increase certainty and provide for the more accurate and timely payment of provisional tax, and
• changes to the disclosure requirements for foreign trusts with New Zealand resident trustees.

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This title can also be ordered as part of the New Zealand Student Tax Pack 1.

The pack includes the following two volumes:

• New Zealand Master Tax Guide for Students
• New Zealand Tax Legislation for Students

To order the pack for only $166.60 (plus GST and delivery) click here or call 0800 500 224.