Author: Thomson Reuters New Zealand
Publisher:
ISBN: 9781988591438
Category :
Languages : en
Pages :
Book Description
New Zealand Taxation Legislation Handbook 2020 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2020. This handbook features important provisions from a range of taxation-related legislation, including: Income Tax Act 2007; Tax Administration Act 1994; Goods and Services Tax Act 1985; The Australia-New Zealand Double Tax Agreement (reproduced in full); Interpretation Act 1999; Taxation Review Authorities Act 1994; Kiwisaver Act 2006; Determination E12: Persons excused from complying with section EA 3 of the Income Tax Act 2007; and Other related legislation. Cross-references to New Zealand Taxation Principles, Cases and Questions 2020 commentary are provided for all relevant provisions.