New Zealand Master Tax Guide For Students 2016

  • ISBN 9781775471462
  • Author:
  • Publ Date: 2016-02-01
  • Edition:

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The Student Master Tax Guide 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 2015/16 and future tax years. The commentary is concise and easy to read.

Some of the more significant changes covered include:

new rules requiring tax information to be supplied on the sale and purchase of land
a bright-line test requiring tax to be paid on gains from land bought and sold within two years
new rules allowing companies to ôcash outö their tax losses from research and development (R&D) expenditure
tax deductions for certain ôblack holeö business expenditure
clarification of the position of bodies corporate and registration for GST
changes to the KiwiSaver rules.
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