New Zealand Master Tax Guide 2013

The Master Tax Guide, New Zealand’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.

Recent legislative changes covered include:

• amendments to the thin capitalization rules
• introduction of new rules around non-portfolio FIF interests and consequential amendments to the FIF income calculation methods
• new motor vehicle mileage rates
• changes to livestock elections
• changes to the student loan scheme
• changes to child support and WFF tax credits
• proposed changes to the taxation of lease inducement payments
• proposed changes to the tax treatment of salary trade-offs.

The new edition 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.

Product Includes: 

As well as the comprehensive guidebook, you also receive:

• a free copy of New Zealand Depreciation Rates
• a free eBook version of the New Zealand Master Tax Guide.