Fundamentals of Income Taxation - Checkpoint

Fundamentals of Income Taxation - Checkpoint

John Prebble

Online

Price: POA + GST

Date: 04/07/2018

Code: 42557294

Checkpoint NZ, NEW ZEALAND

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Fundamentals of Income Taxation - Checkpoint

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Format Title Date Code Price (excl. GST)
Book Fundamentals of Income Taxation (1st ed) 04/07/2018 9780947486211 $73.92 Add to cart
Book+eBook Fundamentals of Income Taxation (1st ed) - book + eBook pack 04/07/2018 41940651 $96.10 Add to cart
eBook - ProView Fundamentals of Income Taxation (1st ed) - eBook 28/06/2018 41940652 $73.92 Add to cart
Online Fundamentals of Income Taxation - Westlaw 04/07/2018 42557293 POA Enquiry

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Fundamentals of Income Taxation - Westlaw

Online Fundamentals of Income Taxation - Checkpoint 04/07/2018 42557294 POA Enquiry

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Fundamentals of Income Taxation - Checkpoint

Description

Authored by Professor John Prebble QC; BA, LLB (Hons) (Auckland); BCL (Oxon); JSD (Cornell); Inner Temple (London), LEANZF, Fundamentals of Income Taxation is the must-have text for all New Zealand students and practitioners of tax. Professor John Prebble has written or edited 12 books on tax and business law and has published over 200 articles in scholarly and professional journals, making him the go-to expert on everything tax law.

Fundamentals of Income Taxation sets out the basics of income tax law in New Zealand, concentrating on substantive rules of the tax system with limited attention to procedural and administrative matters. It provides the reader with an understanding of the structure and main provisions of the Income Tax Act 2007, revenue law in its political and economic context, and the practical problems in resolving tax cases. This textbook offers summaries and conceptual analysis of statutory provisions and cases relating to them.

This textbook does not provide a broad-based grounding in all aspects of revenue law, but instead deals with the core concepts of the law of income taxation as applicable to individuals and businesses.

Split into six distinct parts, Fundamentals of Income Taxation covers:

  • essentials of income tax and its administration;
  • the characteristics of income;
  • treatment of income in the tax regime;
  • distinguishing capital/revenue and taxable/non-taxable;
  • deductions; and
  • tax avoidance concepts, legislation, and historic and contemporary approaches.

Fundamentals of Income Taxation is an invaluable resource for tax practitioners and a must-have for students studying income tax law. It provides core knowledge that is essential for understanding New Zealand income tax law.

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Price is for a single annual subscription and includes all updates issued during this period. Thereafter subscription renewal invoices and updates will automatically be issued. Subscribers must provide the publisher with written notice of cancellation within 30 days of the date of their subscription invoice, otherwise the subscriber will be liable for the invoiced amount.