GST : a practical guide / by Alastair McKenzie
Publication details: Auckland, N.Z. : CCH New Zealand, 2017.Edition: 10th edDescription: xii, 548 p. : ill. ; 23 cmISBN:- 9781775471219
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New Zealand | 412.64 GST 10ed (Browse shelf(Opens below)) | Available | CA008136 |
THE THEORY: Charging GST -- Zero-rated supplies -- Exempt supplies -- Supply, time and value -- Special cases -- Registration -- Administration of the tax. THE PRACTICE: Returns and payment of tax -- Accounting basis -- Calculation of tax payable -- Documentation. SPECIFIC TRANSACTIONS. SPECIAL ISSUES -- Glossary of GST terms.
Provides a comprehensive overview of New Zealand's GST regime and in-depth coverage of problem areas and contentious issues arising from the application of the Goods and Services Tax Act 1985. Updated to incorporate 2016 legislative changes, case law developments, and Inland Revenue rulings and statements.
