New Zealand Taxation 2016 Principles, Cases and Questions

Book Contents

NEW ZEALAND TAXATION 2016

New Zealand Taxation 2016 provides a topical analysis of all the major areas of taxation as they are applied in New Zealand. Its practical, uncomplicated approach makes this resource the ideal first point of reference for students and others seeking to understand the principles of laws of taxation.

Key features include:

  • Topical coverage of the Income Tax Act 2007;
  • New questions and answers for 2016, as well as selected case studies;
  • Examples, case summaries, and selected legislative extracts;
  • Flowcharts, diagrams and tables illustrating key tax principles;
  • A comprehensive index, and tables of cases and legislation;
  • Cross references to the New Zealand Taxation Casebook 2016; and
  • Access to a complementary online resource.

New Zealand Taxation 2016 draws on the broad teaching and applied experience of academics and others from a range of institutions and areas of practice. This twelfth annual edition of New Zealand Taxation provides the ideal learning and first-time point of reference for those wanting to understand New Zealand’s taxation system.

ACKNOWLEDGEMENTS

The Authors and Thomson Reuters would like to acknowledge Staples Tax Guide (and its authors John Veal, Therese Turner and Craig Macalister) as being the main reference text for New Zealand Taxation.

Where appropriate, the authors of this text have included cross-references to Staples Tax Guide. Thomson Reuters would also like to thank Inland Revenue for allowing the reproduction of material in this publication.

New Zealand Taxation 2016 Legislation Handbook

New Zealand Taxation 2016 Legislation Handbook is the essential legislative resource and companion text to New Zealand Taxation 2016 Principles, Cases and Questions.

The Legislation Handbook includes important legislative provisions from the following statutes:

  • 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.

A number of legislative provisions are cross-referenced to relevant commentary in New Zealand Taxation 2016 Principles, Cases and Questions.

New Zealand Taxation 2016 Casebook

New Zealand Taxation Casebook 2016 is the essential case law companion text to New Zealand Taxation 2016 Principles, Cases and Questions. It provides students and practitioners with the facts, key findings and principles of a comprehensive range of leading cases.

It features important decisions on:

  • Interpreting tax legislation;
  • Income;
  • Income from business;
  • Income from property;
  • Income of individuals;
  • Other income;
  • Financial arrangements;
  • Deductions;
  • Depreciation;
  • Losses;
  • Charities;
  • International tax;
  • Goods and services tax;
  • Tax administration;
  • Disputes and penalties; and
  • Income tax avoidance.

The New Zealand Taxation Casebook 2016 complements the New Zealand Taxation 2016 Principles, Cases and Questions book and is also a useful research tool for tax practitioners. A number of legislative provisions are cross-referenced to relevant commentary in New Zealand Taxation 2016 Principles, Cases and Questions.

Tax Essentials