GST : a practical guide / by Alastair McKenzie.
By: McKenzie, Alastair.Publisher: Auckland, N.Z. : CCH New Zealand, 2017Edition: 10th ed.Description: xii, 548 p. : ill. ; 23 cm.ISBN: 9781775471219.Subject(s): GST | Tax law | Goods and Services Tax Act 1985 -- New ZealandOnline resources: Download as an eBook
|Item type||Home library||Call number||URL||Status||Notes||Date due||Item reserves|
|EBook||International||CCH eBook (Browse shelf)||Link to resource||eBook||Available as an ebook here|
|Book||New Zealand||412.64 GST 10ed (Browse shelf)||Available|
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.