New Zealand Goods and Services Tax Legislation, 25th Edition

Taxation › New Zealand

New Zealand Goods and Services Tax Legislation, 25th Edition

CCH New Zealand October 2010

Specifications

ISBN-13
9780864758422
Publisher
CCH New Zealand
Publication
October 2010
Format
Paperback
Jurisdiction
New Zealand ? Countri(es) for reference only

Details

Budget 2010 signalled a change in the GST rate from 12.5% to 15%. Since then, significant and wide-ranging transitional measures have been introduced, reflected in the Taxation (Annual Rates, Trans-Tasman Savings Portability, KiwiSaver and Remedial Matters) Act 2010, which became law on 7 September.

This special edition of New Zealand Goods and Services Tax Legislation consolidates the Goods and Services Tax Act for those reforms and also notes pending reforms separately at the front of the book.

Table of Contents

This book includes:

  • Goods and Services Tax Act 1985 (consolidated to 1 September 2010)
  • Comprehensive summary of amendments
  • Pending reforms
  • Extensive history notes
  • Full index

 

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