Foundations of New Zealand taxation law 2020 / by Stephen Barkoczy, et al.
By: Barkoczy, Stephen.Publisher: Auckland, N.Z. : CCH New Zealand, 2020Description: 928 p. ; 1 electronic resource.ISBN: 9781775473206.Subject(s): Taxation | Tax law | Income tax | Goods and services tax | Deductions | Tax avoidance | International tax | New ZealandOnline resources: Download as an eBook
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INTRODUCTION TO TAXATION: Taxation principles and theory -- Sources of tax law and research. THE NEW ZEALAND TAX SYSTEM: Historical background to the New Zealand tax system -- New Zealand taxes -- Tax policy, politics and reform -- Inland revenue and the tax profession - Legislative framework of the New Zealand tax system. GOODS AND SERVICES TAX -- INCOME TAX LIABILITY -- GENERAL JURISDICTIONAL RULES: Residence and source. BASIC INCOME AND DEDUCTION PROVISIONS: Ordinary income -- General deductions -- Capital-revenue distinction. TAX TIMING: Derivation of income and timing of deductions. SPECIAL KINDS OF INCOME AND DEDUCTIONS: Exempt and excluded income -- Specific deductions. REMUNERATION AND BENEFITS FOR PERSONAL SERVICES: Income from personal services - employees and the self-employed -- Fringe benefit tax. ASSET TAXATION RULES: Depreciation -- Trading stock. TAXATION OF LAND DISPOSALS -- OPAQUE ENTITIES - COMPANIES: Companies. FLOW-THROUGH ENTITIES - PARTNERSHIPS, LOOK-THROUGH COMPANIES AND TRUSTS: Partnerships, limited partnerships and look-through companies --Trusts. EXEMPT ENTITIES: Charities and other exempt entities. SAVINGS SCHEMES -- TAX LOSSES: Tax losses of non-corporates -- Company tax losses. TAX AVOIDANCE: General anti-avoidance provisions -- Anti-avoidance - assignment of income -- Tax evasion, tax avoidance and tax planning. EMISSIONS TRADING SCHEME -- INTERNATIONAL TRANSACTIONS: International taxation -- Double tax agreements -- International tax enforcement and tax havens -- Withholding taxes -- Extraterritorial taxation -- Transfer pricing and thin capitalisation. FINANCIAL ARRANGEMENTS: Financial arrangements rules. TAX ADMINISTRATION: Tax returns, assessments, rulings, appeals and audits -- Collection of taxes -- Record-keeping and recovery of tax -- Tax penalties, offences and interest.
Provides a concise introduction to the policy, principles and practice underpinning New Zealand's tax system. Includes new commentary on 2019 tax developments.