New Zealand Taxation Legislation Handbook 2021 is the essential legislative resource for accounting and taxation law students, and a companion text to New Zealand Taxation Principles, Cases and Questions 2021.
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.