New Zealand master tax guide : 2019 / by CCH New Zealand
By: CCH New Zealand.Publisher: Auckland, N.Z. : CCH New Zealand, 2019Description: 1 electronic resource.ISBN: 9781775472933.Subject(s): Taxation | Tax administration | Income tax | Tax legislation | Tax cases | GST | 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|
|Reference||New Zealand||R412.02 NEW (Browse shelf)||Not for loan|
HIGHLIGHTS: 2018 - the year at a glance -- Looking ahead -- CHAPTERS: Tax system -- Tax returns -- Employers' responsibilities -- Assessments and disputes resolution -- Income -- Financial arrangements -- Land transactions -- Student loans -- Trading stock -- Deductions -- Tax credits -- Child support and family scheme -- Depreciation -- Penalties, interest and offences -- Resident withholding tax -- Companies -- Imputation -- Company tax losses -- Qualifying companies & look-through companies -- Consolidated companies & amalgamation of companies -- Fringe benefit tax -- Provisional tax -- Partnerships -- Special companies and associations -- Trusts -- International tax -- Farming, fishing and aquaculture -- Forestry and mining -- Savings investment, KiwiSaver and superannuation -- Duty -- Accident compensation -- Goods and Services Tax -- Tax avoidance. DATES: Tax calendar -- Provisional tax and terminal tax dates -- Parliamentary sitting dates. RATES: Basic rates of tax for individuals -- Working for families tax credits -- Credits -- Companies and investment entities -- Trustees -- Maori authorities -- Goods and services tax -- Non-resident withholding tax -- Resident withholding tax -- Employer's superannuation contribution tax -- Tax rates for schedular payments -- Tax rates for attributed fringe benefits -- Fringe benefit tax prescribed rate of interest -- Use of money interest rates -- Motor vehicle mileage rates -- PIE tax rates -- Table of active public binding rulings.
Designed primarily for use in the preparation of income tax returns, this book provides practical and succinct coverage of all tax issues for the current year.