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 2017/18 and future tax years. The commentary is concise and easy to read.

This edition covers all legislative and case law developments up to 31 December 2017, some of the more significant changes covered include:

• the Court of Appeal’s decision in Queenstown Airport Corporation Ltd v C of IR(2017) 28 NZTC ¶23-002 regarding depreciation
• the deductibility of management fees, discussed in Honk Land Trustees Limited v C of IR (2017) 28 NZTC ¶23-006
• a myriad of changes affecting tax administration and collection, including a new provisional tax method, changes to the UOMI rules, changes to how schedular payments work and modifications to the penalties regime.

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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.