The New Zealand Goods & Services Tax Guide is the most comprehensive and authoritative source of legislation, cases and commentary on goods and services tax (GST) in New Zealand.

Its consultant editor, Alastair McKenzie, BA, LLB (Hons), operates New Zealand’s only specialised GST practice and is renowned as an expert in this field. Alastair is the author of the book GST — A Practical Guide, has lectured part-time in the Master of Taxation Studies course at the University of Auckland, and was a columnist on GST for the Chartered Accountants Journal.

Who should subscribe?

Tax practitioners

Lawyers

Accountants

Anyone needing current and reliable information on GST

The guide includes full-text GST legislation, relevant cases, IRD Rulings and Statements, and clearly written commentary on the application of GST law. The comprehensive indexes make information easy to locate. The New Zealand Goods & Services Tax Guide is the essential reference for accurate, up-to-date information on the application of GST.

Approximately six updating reports per year, accompanied by informative summaries

Also available in Print and CD Rom

Contents Includes:
Overview of GST

Zero-rated supplies

Exempt supplies

Supply, time and value

Special cases

Registration

Returns and payment, adjustments and accounting basis

Administration, disputes & penalties

GST Legislation, including full text of the Goods and Services Tax Act 1985

IRD rulings and statements

Relevant cases