New Zealand Master Tax Guide (2013 edition)

New Zealand Master Tax Guide (2013 edition)

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The Master Tax Guide, New Zealanda€™s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.Section YC 19 prevents a breach of shareholder continuity in these circumstances by treating the company of proprietors as ... not the aggregation or tracing modification provisions contained in ss YC 10 (see 1116-195) and YC 11 applied (see 116-200) I the notional ... of the continuity provisions to the extent that the change is solely attributable to a change in the market value of the companya#39;s assets oranbsp;...

Title:New Zealand Master Tax Guide (2013 edition)
Author:CCH New Zealand Ltd
Publisher:CCH New Zealand Limited - 2013-07-01


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