Providing a straightforward approach to New Zealand tax law, this guide covers all legislative and case law developments up to 31 December 2020, including:
' tax relief and income measures contained in COVID-19 response legislation, including the reintroduction of depreciation for non-residential buildings, an increase in the provisional tax threshold, changes to the tax loss continuity rules, and a tax loss carry-back regime
' the introduction of the wage subsidy and small business cashflow loan scheme in response to COVID-19
' broadening the refundability of research and development tax credits
' proposed legislative changes, including specific deductibility provisions for feasibility expenditure, rules to govern purchase price allocations, and expansion of the regular pattern restrictions in the main home, residential and business premises exclusions.
In stock - for items in stock we aim to dispatch the next business day. For delivery in NZ allow 2-5 business days, with rural taking a wee bit longer.
Locally sourced in NZ - stock comes from a NZ supplier with an approximate delivery of 7-15 business days.
International Imports - stock is imported into NZ, depending on air or sea shipping option from the international supplier stock can take 10-30 working days to arrive into NZ.
Pre-order Titles - delivery will vary depending on where the title is published, if local stock is available in NZ then 5-7 business days, for international imports it can be 10-30 business days. In all cases we will access the quickest supply option.
Delivery Packaging - we ship all items in cardboard sleeves or by box with either packing paper or corn starch chips. (We avoid using plastics bubble bags)
Tracking - Orders are delivered by track and trace courier and are fully insured, tracking information will be sent by email once dispatched.
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