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Vol 21 No 10 Oct/Nov 2016

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Butterworths Taxation Library

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ISBN13: 9780409661286
ISBN: 0409661287
Published: November 2002
Publisher: LexisNexis Butterworths
Format: looseleaf / ring bound
Price: POA



Three volumes of this tax practice work reproduce the texts, as amended, of the principal New Zealand tax legislation, including the Income Tax Act 1976 and the Goods and Services Act 1985. In addition they contain notes, commentary and a comprehensive index.;The text of these volumes is frequently updated by means of replacement pages. Two further volumes are devoted to commentary on the legislation and include coverage of the practice of the Inland Revenue Department and rulings of the Commissioner, as well as a large number of examples illustrating the practical application of legislative provisions. Also included is commentary on GST and the full text of all double taxation agreements to which New Zealand is party.;Included with subscriptions to this work is the ""New Zealand Current Taxation"", a fortnightly tax intelligence service. It contains articles on tax practice, explanations of budget proposals, notes of decisions of the court and the Taxation Review Authority, outlines on new tax legislation and other relevant information.

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