Tax update 2018 : be prepared / by Mike Hadwin
By: Hadwin, Mike.Publisher: Dunedin, N.Z. : TEO Training, 2018Description: 91 p. ; 21 cm.Subject(s): Tax law | Income tax | Goods and services tax | GST | Tax cases | Small and medium enterprises | SMEs | Families package (Income Tax and Benefits) Act 2017 -- New Zealand | Taxation (Annual Rates for 2017-2018, Employment and Investment Income, and Remedial Matters) Bill -- New Zealand
|Item type||Home library||Call number||Status||Date due||Barcode||Item reserves|
|Book||New Zealand||412.03 TAX (Browse shelf)||Not for loan||CA013416|
|Book||New Zealand||412.03 TAX (Browse shelf)||Not for loan||CA013366|
NEW LEGISLATION: Determinations for the accounting income method -- Families package (Income Tax and Benefits) Act -- Taxation (Annual Rates for 2017-18, Employment and Investment Income, and Remedial Matters) Bill. CASES: Van Uden v CIR -- Phys Michael Cullen v CIR -- Honk Land Trustees Limited (HLT) v CIR -- CIR v Leslie William Fugle -- Y&P NZ Limited v Yang Wang and Chen Zhang. STATEMENTS BY IR: Changes in rates, Percentages & thresholds -- IS 17/06 - Schedular payment rules & directors' fees -- IS 17/05 - Treatment of patents -- IS 17/04 - Computer software acquired for use in a taxpayer's business -- IS 17/03 - Single supply or multiple supplies for GST -- IS 17/02 - Deductibility of farmhouse expenses -- IS 17/01 - Deductibility of feasibility expenditure -- QB 17/10 - Group insurance policy taken out by employer for the benefit of an employee -- QB 17/09 - Is there a disposal when an asset is a capital contribution to a partnership? -- QB 17/06 - Key-person insurance policies -- QB 17/05 - Whether YouTube receipts are taxable -- QB 17/02 - Date of acquisition of land, and start date for 2-year bright-line test -- General article - information sharing with approved credit reporting agencies -- General article - third party providers approved to store taxpayer electronic records offshore.
Highlights the major income tax and GST changes of the 2017 calendar year that may impact on SME businesses. Includes a review of relevant, new legislation, tax cases and a wide variety of IRD statements.