New Zealand Tax Legislation for Students 2018

This two-volume set, designed especially for students, consolidates all New Zealand income tax and GST legislation to 1 December 2017, including the following amendments passed in 2017:

• Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017, which makes changes to the LTC regime, introduces new debt remission rules, changes the law on tainted capital gains and shareholder salaries, updates the rules for NRWT and the approved issuer levy, and expands the GST net , among other things
• Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017, which makes changes to the way that PAYE is administered, implements the G20/OECD standard for Automatic Exchange of Financial Account Information in Tax Matters, and amends the disclosure requirements for foreign trusts.

The set covers:

• Income Tax Act 2007
• Tax Administration Act 1994
• Goods and Services Tax Act 1985
• Double Taxation Relief (Australia) Order 2010.

The pack includes the following two volumes:

• New Zealand Master Tax Guide for Students
• New Zealand Tax Legislation for Students