New Zealand Taxation Legislation Handbook 2024

New Zealand Taxation Legislation Handbook 2024 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles: Cases and Questions 2024.

Includes free ebook.

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.

Commentary is provided for all relevant provisions.