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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
Contents:
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.
Summary: 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.
Item type Home library Call number Status Date due Barcode Item reserves
Book Book New Zealand
412.03 TAX (Browse shelf) Not for loan CA013416
Book Book New Zealand
412.03 TAX (Browse shelf) Not for loan CA013366
Total reserves: 0

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.

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