GST in New Zealand 2018 Edition (Standing Order Book)

GST in New Zealand 2018 Edition (Standing Order Book)

Grant Pearson, Mark Keating, Craig Macalister

Book

$120.00* RRP + GST

New Release, 20/11/2017

Code: 41893972

Thomson Reuters, NEW ZEALAND

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GST in New Zealand 2018 Edition (Standing Order Book)

 

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eBook - ProView GST in New Zealand 2018 Edition (eBook) 15/11/2017 9781988504674 $120.00 Enquiry

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Online A to Z of NZ Law - Taxation, GST - Westlaw NZ 30/11/2015 41877282 POA Enquiry

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A to Z of NZ Law - Taxation, GST - Westlaw NZ

Online GST in New Zealand - Checkpoint 30/11/2015 41870265 POA Enquiry

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GST in New Zealand - Checkpoint

Description

GST in New Zealand 2018 Edition is the second annual updated edition of this significant work designed to provide readers with in-depth commentary and practical advice and application of the law of GST in New Zealand. With the guidance of General Editors late Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for:

  1. specialist and non specialist lawyers, accountants and tax professionals whose practices require them to deal with this complex and constantly changing area of the law; and
  2. for law, accounting and business students and their teachers who need an authoritative teaching and learning resource.

It will also be most helpful to persons interested in any aspect of GST.

The 2018 Edition has been thoroughly reviewed and updated and includes new commentary on:

  • Dealing with land transactions that fall within the compulsory zero-rating regime. Includes new statements, public rulings, and a special report from Inland Revenue.
  • Changes to the rules regarding zero-rated services supplied in connection with land.
  • Recent cases dealing with Commissioner of Inland Revenue’s cancellations of taxpayers’ GST registrations.
  • New electronic GST filing requirements.
  • Removal of the incremental late payment penalty from certain new GST assessments.
  • Early information on changes to business tax rules, reported in an Inland Revenue special report.
  • The change making it compulsory for Inland Revenue to provide GST refunds by direct credit to a taxpayer’s identified account.
  • GST treatment of fees payable to a manager of a unit trust.
  • Pharmaceutical rebates no longer need credit/debit note adjustments.
  • How to determine whether the different elements contained in a transaction should be treated as a single composite supply or multiple separate supplies.
  • Businesses’ ability to deduct GST associated with the costs of raising capital.
  • Earthquake support subsidy payments made on behalf of the Crown relating to Hurunui and Kaikoura are not to be taxable grants or subsidies.
  • The recent GST cases of Concepts 124 Ltd v Commissioner of Inland RevenueCullen v Commissioner of Inland RevenueYL NZ Investment Ltd v Ling HC Auckland and Great North Motor Co Ltd (in rec) v Commissioner of Inland Revenue, among others.

The text starts with a practical overview of key features of the GST system, has a full commentary on GST law, and then reviews the GST issues businesspeople and their professional advisers often encounter. A full copy of the Goods and Services Tax Act 1985 is included for handy reference.

The split between the analytical and practical sections of the book means it is easy to find the level of information you require, fast. The book has a dual view in that it gives understanding to a novice reader, and a deeper understanding of GST for more experienced readers.

The comprehensive commentary on current GST law is necessarily detailed, but reviews key concepts with reference to everyday scenarios.

The practical guides are written with businesspeople and their advisers in mind. These include guides for managing general GST compliance obligations, and information about the GST treatment of specific transactions.


Click the link below to open a PDF sample extract of this book:
GST in New Zealand


As with other aspects of tax law, GST law is constantly evolving. GST in New Zealand is designed to help you stay on top of GST as it shifts and moves.

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Price is for an standing order and you will receive the update issued each year in print format when it is released. You will receive the current edition in print format upon purchase. Thereafter, invoices and subsequent editions will be issued automatically. Subscribers must provide the publisher with written notice of cancellation within 30 days of the date of their standing order invoice; otherwise the subscriber will be liable for the invoiced amount. To order a one-off copy only or further information, please contact us by email supportANZ@thomsonreuters.com or call 0800 785 483.