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Enter promo code BB18 at the shopping cart to SAVE 10% on most* CCH books.

* Offer expires 22 December 2017 and excludes: Tax Handbook for Inbound and Outbound Migrants, HR Manager - A Practical Guide, Intellectual Property Law - Principles in Practice, all book packs and all academic titles.

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New Zealand Goods and Services Tax Legislation 2017 - Mid-year Edition

CCH

Book $94.00 (plus GST)
eBook $94.00 (plus GST)

­­This edition of New Zealand Goods and Services Tax Legislation fully consolidates the Goods and Services Tax Act 1985 to 1 April 2017, taking in the changes made by the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017. 

This book includes:

  • Goods and Services Tax Act 1985
  • Comprehensive summary of amendments
  • Pending reforms
  • Extensive history notes
  • Full index.

Key amendments include:

  • allowing taxpayers to claim back the GST incurred in the costs of raising capital
  • the eligibility of large, partially exempt, businesses to agree an alternative method of apportionment
  • the ability to take a deduction for secondhand goods for goods composed partially of gold, silver and platinum, and
  • the ability to zero-rate services provided in connection with land in New Zealand

For a brief summary of the main amendments to the Goods and Services Tax Act 1985, click here. 

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