Fringe benefit tax (FBT) is arguably one of the most controversial and costly taxes for any New Zealand business to administer. The fourth 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, and will be invaluable for employers, business owners, shareholderaemployees, payroll managers, financial controllers, accountants and legal professionals alike.Reference: Income Tax Act 2007, 55 CX 6(2), CX 38, YA 1 (aquot;caraquot;). 113.10 Courtsa#39; ... Case Study Five-door 1300cc Toyota Corolla station wagons were found not to be motorcars, even though the rear seats had not been bolted down. This isanbsp;...
|Author||:||Roger Thompson, Andrew Dickeson|
|Publisher||:||CCH New Zealand Limited - 2013-07-01|