Books » Series » New Zealand Master Tax Guide
By CCH Editors
The 2019 New Zealand Master Tax Guide is the essential resource for anyone who needs to understand, apply and comply with our complex tax laws. The Guide covers all areas of New Zealand tax law and includes practical examples to help explain how concepts are applied in practice. ...Key features include: Complete analysis of tax topics in each section. Concise summaries of legislation, cases and Inland Revenue rulings and statements affecting the 2018/19 and future tax years. Practical examples to illustrate how common tax scenarios are applied in practice. Tax calendars set out when payments are due. The dates and rates sections allow the rate of tax thresholds, interest rates and depreciation rates to be worked out. Topic index, case table and section finding list for easy research. As well as the comprehensive guidebook, you also receive: a free copy of New Zealand Depreciation Rates a free eBook version of the New Zealand Master Tax Guide. New in this edition: The 2019 New Zealand Master Tax Guide will ensure you are up to date with the latest changes in tax, including: the new rules for ring-fencing residential property losses the new GST regime for low-value imported goods changes to the collection of employment and investment income information (including the introduction of payday filing) reforms to the taxation of employee share schemes extension of the "bright-line" period for residential land from two to five years proposed changes to modernise the tax system by simplifying rules and processes proposed introduction of new research and development tax incentives.Read more
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The 2018 New Zealand Master Tax Guide is essential reading for accountants and lawyers advising on tax. It provides succinct yet comprehensive coverage of a wide range of tax topics for the tax generalist who needs to be kept up to date. The Guide covers all areas of New Zealand ...tax law and includes practical examples to help explain how concepts are applied in practice. Key Features It contains concise summaries of legislation, cases and Inland Revenue rulings and statements affecting the 2017/18 and future tax years. Tax calendars set out when payments are due. The dates and rates sections allow the rate of tax thresholds, interest rates and depreciation rates to be worked out. As well as the comprehensive guidebook, you also receive: a free copy of New Zealand Depreciation Rates a free eBook version of the New Zealand Master Tax Guide.. Legislative changes and changes proposed in 2017 that are covered in this edition include: 1. A host of business-friendly changes, including: a new accounting income method for provisional tax changes to the use of money interest rules allowing certain contractors to elect their own withholding rate removing the 1% incremental late payment penalty in most cases increasing the thresholds for self correction and for annual FBT returns a simplified deduction calculation method for dual purpose premises and vehicles strengthening the disclosure requirements for foreign trusts, and measures to implement the G20/OECD standard for automatic exchange of information. 2. Changes to the look-through company rules and for closely-held companies more generally 3. Goods and services tax changes, including: enabling businesses to recover GST incurred on goods and services used to raise capital allowing certain businesses and industry associations to agree an alternative method of apportionment, and expanding the services supplied to non-residents that are connected with land in New Zealand that are subject to GST 4. Changes to the relatedRead more
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