New Zealand Income Tax Law and Practice is an indispensable resource for those requiring a comprehensive explanation of New Zealand income tax law and its application.  With its sheer breadth and depth of coverage and detailed analysis, this is a truly unique service, including specialist tax topics that you simply won’t find elsewhere.

 

Sources of the clear, detailed and authoritative commentary — such as legislation, cases and departmental rulings — are noted throughout the text, as well as in comprehensive indexes.

 

The “New Developments” section features the latest important cases (from both New Zealand and overseas), press releases, departmental rulings, consultative documents, and reports and commentary on new legislation and Bills. This section, together with the regular updates and weekly summaries of new developments, keeps you completely up-to-date with everything related to income tax.

 

Contents Includes:
 

¦ Income ¦ Qualifying companies ¦ Company law tax implications ¦ Overseas income ¦ Partnerships ¦ Financial arrangements/rules ¦ Returns ¦ Provisional tax ¦ Tax planning ¦ Companies ¦   New Zealand Tax Tracker ¦   Tax Updater — monthly tax newsletters ¦   Email updates to cover important new developments