Alastair McKenzieas GST a A Practical Guide is widely considered to be the authoritative New Zealand text on goods and services tax. In addition to covering the broad framework and operation of GST in New Zealand, the book provides in-depth coverage of special problem areas and contentious issues regarding the application of the Goods and Services Tax Act 1985. The ninth edition has been comprehensively updated to incorporate the new legislative regimes for input tax, apportionment of input tax, adjustments and the zero-rating of land transactions which came into force in 2011. It also encompasses other legislative developments, case law and IRD rulings and statements that have been released since the publication of the eighth edition in 2008.The requirement was introduced in October 2000 to overcome the decision in Pine v C of IR (1998) 18 NZTC 13, 570 (CA) (see further, Commentary on the Taxation (Annual Rates, GST and Miscellaneous Provisions) Bill by the Policy Adviceanbsp;...
|Title||:||GST: A Practical Guide (edition 9)|
|Publisher||:||CCH New Zealand Limited - 2013-07-01|