GST in New Zealand 2019 Edition (One-off Purchase Book)

GST in New Zealand 2019 Edition (One-off Purchase Book)

Grant Pearson, Mark Keating, Craig Macalister


$120.00 RRP + GST

Date: 17/01/2019

Code: 9781988504902

Thomson Reuters, NEW ZEALAND


Available Formats

Format Title Date Code Price (excl. GST)
Online GST in New Zealand - Checkpoint 30/11/2015 41870265 POA Enquiry

Enquiry form

GST in New Zealand - Checkpoint

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

Book GST in New Zealand 2020 Edition (Standing Order Book) 20/11/2018 41893972 $120.00 Enquiry

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GST in New Zealand 2020 Edition (Standing Order Book)

Book GST in New Zealand 2019 Edition (One-off Purchase Book) 17/01/2019 9781988504902 $120.00 Add to cart
eBook - ProView GST in New Zealand 2019 Edition (eBook) 18/10/2018 9781988504919 $120.00 Add to cart
Book+eBook GST in New Zealand 2019 Edition (Book + eBook Bundle) 20/11/2018 42495315 $156.00 Add to cart
Book GST in New Zealand 2020 Edition (One-off Purchase Book) 09/12/2019 9781988553993 $120.00 Add to cart
eBook - ProView GST in New Zealand 2020 Edition (eBook) 20/11/2019 9781988591001 $120.00 Add to cart


GST in New Zealand 2019 Edition is the third 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 2019 Edition has been thoroughly reviewed and updated and includes new commentary on:

  • The proposal in Supplementary Order Paper No 74 - Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill to impose GST on the sale of assets where input tax deductions have been claimed.
  • The Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Bill, which proposes to compel most taxpayers to henceforth file their GST returns electronically (using the Inland Revenue myIR system).
  • The Commissioner’s policy regarding the application of her discretion as set out in SPS 18/03: Effective date of GST registrations, which sets out the effective date from which the Commissioner will register a person for GST.
  • What constitutes a taxable activity as defined in s 6(1) of the Goods and Services Tax Act 1985.
  • OS 17/01: GST and costs associated with mortgagee sales, which outlines the GST treatment and costs associated with mortgagee sales.
  • Inland Revenue’s discussion document, titled GST on low-value imported goods: An offshore supplier registration system, regarding the “destination principle”, which is recognised as “underpinning New Zealand’s GST system”.
  • QB 18/14: GST treatment of fees that suppliers charge customers for using a credit or debit card, which considers the GST treatment of fees charged by suppliers to customers that use a credit or debit card to recover the cost of providing card processing facilities in a number of ways
  • Section 61 of the Goods and Services Tax Act 1985, under which the Commissioner may determine individual directors or major shareholders of companies that default on payment of GST obligations to be personally liable for any unpaid tax as “agent” of the company.
  • IS 17/03: Goods and Services Tax – single supply or multiple supplies, which contains an extensive analysis of the issue of when a supply is one supply, or it is treated as multiple supplies.
  • The recent GST cases of Commissioner of Inland Revenue v Robertson, Y&P NZ Ltd v Wang and Ling v YL NZ Investment Ltd.

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.


Note: Please take care not to duplicate your order.

This is a one-off purchase only. If you or your firm already have an existing Standing Order / Subscription to GST in New Zealand you do not need to order here. If you are unsure whether you have an existing subscription, please contact us by email or phone: 0800 785 483.