Author: Wolters Kluwer
Publisher:
ISBN: 9781775473374
Category :
Languages : en
Pages :
Book Description
A two-volume set consolidating the Income Tax Act 2007 up to 1 April 2020. Includes a comprehensive summary of amendments, detailed history notes and indexes.
New Zealand Income Tax Act 2007 2020
Author: Wolters Kluwer
Publisher:
ISBN: 9781775473374
Category :
Languages : en
Pages :
Book Description
A two-volume set consolidating the Income Tax Act 2007 up to 1 April 2020. Includes a comprehensive summary of amendments, detailed history notes and indexes.
Publisher:
ISBN: 9781775473374
Category :
Languages : en
Pages :
Book Description
A two-volume set consolidating the Income Tax Act 2007 up to 1 April 2020. Includes a comprehensive summary of amendments, detailed history notes and indexes.
New Zealand Income Tax Act 2007 (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149
Book Description
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
Publisher: CCH New Zealand Limited
ISBN: 1775470059
Category : Business & Economics
Languages : en
Pages : 3149
Book Description
The Income Tax Act 2007 is consolidated to 1 January 2013 and includes a comprehensive summary of amendments, detailed history notes and indexes.
Taxation of Property Transactions in New Zealand
Author: Pam Davidson
Publisher:
ISBN: 9780947486235
Category :
Languages : en
Pages : 206
Book Description
Publisher:
ISBN: 9780947486235
Category :
Languages : en
Pages : 206
Book Description
The Complexity of Tax Simplification
Author: Simon James
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Publisher: Springer
ISBN: 1137478691
Category : Business & Economics
Languages : en
Pages : 286
Book Description
Simplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
New Zealand Master Bookkeepers Guide
Author: Stephen J Marsden
Publisher: CCH New Zealand Limited
ISBN: 0864759193
Category : Business & Economics
Languages : en
Pages : 753
Book Description
This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that bookkeepers need to be aware of when dealing with their clients and their accountants. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs. Adapted for New Zealand from the popular Australian edition by Stephen Marsden, this book is an invaluable resource for bookkeepers, accounting technicians and accountants.
Publisher: CCH New Zealand Limited
ISBN: 0864759193
Category : Business & Economics
Languages : en
Pages : 753
Book Description
This practical guide covers not only bookkeeping essentials but also a range of accounting and taxation issues that bookkeepers need to be aware of when dealing with their clients and their accountants. It has a very practical approach, with numerous worked examples, diagrams, checklists, tables and FAQs. Adapted for New Zealand from the popular Australian edition by Stephen Marsden, this book is an invaluable resource for bookkeepers, accounting technicians and accountants.
GST, a Practical Guide
Author: Alastair McKenzie
Publisher:
ISBN: 9780864751447
Category : GST.
Languages : en
Pages : 226
Book Description
Publisher:
ISBN: 9780864751447
Category : GST.
Languages : en
Pages : 226
Book Description
New Zealand Goods and Services Tax Legislation
Author:
Publisher:
ISBN: 9781775474999
Category : Sales tax
Languages : en
Pages : 0
Book Description
Publisher:
ISBN: 9781775474999
Category : Sales tax
Languages : en
Pages : 0
Book Description
Fringe Benefits
Author: Andrew Dickeson
Publisher:
ISBN: 9781775471431
Category : Employee fringe benefits
Languages : en
Pages : 170
Book Description
Fringe benefit tax (FBT) is arguably one of the most controversial and costly taxes for any New Zealand business to administer. The fifth edition of this practical book uses worked examples, case studies and checklists to illustrate the meaning of the law and the context in which FBT might arise. This new edition has been updated in light of new Inland Revenue rulings on car parks and life and accident insurance premiums, as well as new commentary on inter-company loans.
Publisher:
ISBN: 9781775471431
Category : Employee fringe benefits
Languages : en
Pages : 170
Book Description
Fringe benefit tax (FBT) is arguably one of the most controversial and costly taxes for any New Zealand business to administer. The fifth edition of this practical book uses worked examples, case studies and checklists to illustrate the meaning of the law and the context in which FBT might arise. This new edition has been updated in light of new Inland Revenue rulings on car parks and life and accident insurance premiums, as well as new commentary on inter-company loans.
New Zealand Tax Administration Act 1994 (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470067
Category : Business & Economics
Languages : en
Pages : 1777
Book Description
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
Publisher: CCH New Zealand Limited
ISBN: 1775470067
Category : Business & Economics
Languages : en
Pages : 1777
Book Description
Consolidates the following legislation to 1 January 2013: Tax Administration Act 1994; Taxation Review Authorities Act 1994; Stamp and Cheque Duties Act 1971 (Pt VIB only: approved issuer levy provisions); International Tax Agreements. A comprehensive summary of amendments, detailed history notes and indexes are included.
Fundamentals of Income Taxation
Author: John Prebble
Publisher:
ISBN: 9780947486211
Category : Taxation
Languages : en
Pages : 462
Book Description
"Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses. Split into six distinct parts, Fundamentals of Income Taxation covers: Essentials of income tax and its administration; The characteristics of income; Treatment of income in the tax regime; Distinguishing capital/revenue and taxable/non-taxable; Deductions; and Tax avoidance concepts, legislation, and historic and contemporary approaches"--Back cover.
Publisher:
ISBN: 9780947486211
Category : Taxation
Languages : en
Pages : 462
Book Description
"Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses. Split into six distinct parts, Fundamentals of Income Taxation covers: Essentials of income tax and its administration; The characteristics of income; Treatment of income in the tax regime; Distinguishing capital/revenue and taxable/non-taxable; Deductions; and Tax avoidance concepts, legislation, and historic and contemporary approaches"--Back cover.