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New Zealand Master Tax Guide 2017


Book $156.00 (plus GST)
eBook $156.00 (plus GST)

The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2016/17 and future tax years. The commentary is concise and easy to read.

Legislative changes and proposed changes in 2016 that are 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.

The new edition also covers:

  • all public rulings, interpretation statements, QWBAs and standard practice statements released by the Commissioner in 2016
  • all issues papers and discussion documents released by the government in 2016
  • new developments in case law from reported 2016 judgments.

As well as the comprehensive guidebook, you also receive:

  • a free copy of New Zealand Depreciation Rates
  • a free eBook version of the New Zealand Master Tax Guide.

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