New Zealand Master Tax Guide (2013 edition)

New Zealand Master Tax Guide (2013 edition)

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The Master Tax Guide, New Zealanda€™s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.The asymmetry arose as a result of the application of the reverse charge rules in the Goods and Services Tax Act when ... which states that, when the contractual purchaser and the nominated person have a different GST registration status, the anbsp;...

Title:New Zealand Master Tax Guide (2013 edition)
Author:CCH New Zealand Ltd
Publisher:CCH New Zealand Limited - 2013-07-01


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