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New Zealand Master Tax Guide 2016
出版社 Wolters & Kluwer
ISBN 9781775471486
分類 Social Science > Law > Taxation
價格 HK$1190.00
 
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The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2015/16 and future tax years. Updated to 1 January 2016, the commentary is concise and easy to read.

Key features of the Guide include:

* well-structured layout with a complete analysis of tax topics in each section
* practical examples, concise summaries of legislation, IRD rulings and statements, and relevant judicial decisions affecting tax law
* updated to 1 January 2016
* calendar of important tax dates
* extensive coverage of tax rates, including personal tax rates, UOMI and FBT rates
* topic index, case table and section finding list for easy research.

Recent legislative changes and proposed changes covered include:

* new rules requiring tax information to be supplied on the sale and purchase of land
* the bright-line test requiring tax to be paid on gains from land bought and sold within two years
* new rules allowing companies to “cash out” their tax losses from research and development (R&D) expenditure
* tax deductions for certain “black hole” business expenditure
* clarification of the law on bodies corporate and registration for GST
* simplification of the administration of the child support scheme
* changes to address child support debt
* remedial amendments to the CFC and FIF rules
* changes to the tax pooling rules to allow a withdrawal to pay interest
* remedial changes to the foreign superannuation rules
* clarification of the formula for valuing accommodation in certain situations
* reducing the number of individuals required to file income tax returns
* improvements for families receiving Working for Families tax credits
* clarification of the rules for apportioning expenditure on mixed-use assets
* removal of the KiwiSaver kick-start payment
* changes to allow withdrawal of a KiwiSaver member’s member tax credits when purchasing their first home, and
* changes to simplify the tax administration system as part of Inland Revenue’s Business Transformation.

The new edition also covers:

* the updated national standard costs and national average market values for specified livestock
* all public rulings, interpretation statements, questions we’ve been asked and standard practice statements released by the Commissioner in 2015
* all issues papers and discussion documents released by the government in 2015
* new developments in case law from reported 2015 judgments.

As well as the comprehensive guidebook, you also receive:

* a free copy of New Zealand Depreciation Rates
* a free eBook version of the New Zealand Master Tax Guide




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