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.

Cross-references to New Zealand Taxation Principles, Cases and Questions 2021 commentary are provided for all relevant provisions.