Foundations of New Zealand Taxation Law
- Author: Barkoczy, Stephen
- ISBN: 9780864757029
- Availability: Available to Order
$NZ 104.50 Ex Tax: $NZ 104.50
Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's complex taxation system. In addition to covering all of the key areas in income tax and GST law, the text includes useful introductory chapters on tax policy and the legal framework that forms the basis our tax system in New Zealand. Topics covered include: Taxation theory and sources of tax law Framework and background to the New Zealand tax system Goods and Services Tax Income tax derivation and deductions (including timing) Depreciation Trading stock Residence and Source Exempt and excluded income Fringe Benefits tax Companies, LTCs, trust and partnerships Tax losses Tax avoidance Emissions Trading Scheme Charities and other exempt entities International tax Financial arrangements Tax administration User-friendly examples, diagrams and tables are included throughout the book to clarify the law and assist the reader in understanding key principles. Written by a team of academics and industry experts, this new title is designed for students, new practitioners and anyone who needs a succinct and easy-to-read explanation and analysis of tax law.