Staples and Tax Rates Guide - Checkpoint

Staples and Tax Rates Guide - Checkpoint

Therese Turner, Craig Macalister


Price: POA + GST

Date: 01/05/2013

Code: 41413630

Checkpoint NZ, NEW ZEALAND

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Staples and Tax Rates Guide - Checkpoint


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Format Title Date Code Price (excl. GST)
Book Staples Tax Guide 2019 - 79th Edition (Standing Order) 28/06/2019 30112473 $150.00 Enquiry

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Staples Tax Guide 2019 - 79th Edition (Standing Order)

Online Staples and Tax Rates Guide - Westlaw NZ 41169177 POA Enquiry

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Online Staples and Tax Rates Guide - Checkpoint 01/05/2013 41413630 POA Enquiry

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Online HR Solutions - Staples and Tax Rates Guide 01/07/2014 41688100 POA Enquiry

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Book Staples Tax Guide 2019 (79th Edition) book - One-off purchase 28/06/2019 9781988553962 $150.00 Add to cart


Staples provides regularly updated detailed coverage of income tax, tax administration and GST issues. Tax Rates Guide provides easy access to all the frequently used tax rates, tax tables, and depreciation rates. Both guides are frequently updated during the year.

About the Authors

  • Therese Turner, Principal, Turner & Associates
  • Craig Macalister, Tax Partner, Crowe Horwath
  • Lin Mei Tan, Associate Professor, School of Accountancy, Massey University

Staples Tax Guide

  • A new chapter addressing cross-border structures and transactions as a result of measures implemented in response to the OECD’s initiatives on Base Erosion and Profit Shifting, focusing in particular on expanded permanent establishment rules; changes to the transfer pricing rules; and hybrid and mismatch measures.
  • Updated information about the Taxation Review Authority, including the change in the appointed term, the TRA’s abilities, powers and function, and other changes as a result of amendments to the Taxation Review Authorities Act 1994.
  • New content relating to the introduction of the working for families package, which has replaced the family assistance package; the introduction of the best start tax credit, which replaces the parental tax credit; and other family assistance measures.
  • Updates to motor vehicle allowance methods, including an explanation of the costs method and per kilometre method, per kilometre rates, and changes to the business deduction rules (ch 320).
  • Information regarding the new source rule for permanent establishments [s YD 4(17C)], which provides that any income attributable to a permanent establishment in New Zealand has a source in New Zealand, and other changes to the permanent establishment rules, including the widened definition of permanent establishment by the OECD to counter the avoidance of permanent establishment status and the effects on New Zealand DTAs.
  • Updated content regarding changes to the fair dividend rate method and new content regarding the method required for shares excluded from the FDR method and shares subject to certain returning share transfers.
  • New content covering personal services of non-resident company directors and directors’ fees paid to non-residents, as a result of BEPS measures and a change in the Commissioner’s position.
  • Information about the new arm’s length conditions in place as of July 2018 and its calculation methods.
  • Information on changes to transfer pricing, including: the new extension that applies for an arrangement and income years beginning from 1 July 2018; and new s GC 6(1B), which explicitly indicates that the transfer pricing arrangements apply consistently with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
  • New content on the changes to interest deductions and low asset companies as a result of changes to thin capitalisation and hybrid mismatch rules.
  • Updated content covering the outline and concepts of non-resident financial arrangement income rules as a result of a new sign-posting provision that points to key parts and brings together the framework.
  • Updates to non-resident withholding tax and hybrid mismatch rules as a result of new s RF 11C.
  • Information covering the new rules for reporting of PAYE information and changes to PAYE administration (including penalty changes and recordkeeping changes), which are intended to make PAYE compliance easier for employers and improve accuracy of deductions for employees.
  • Updated content due to the adverse event income equalisation scheme being repealed, which enabled farmers to spread, across future income years, the gross amount of income arising from forced sales of livestock.
  • New content about yearlings as a bloodstock breeding business, threshold prices and details required to be provided to Inland Revenue.
  • Proposed changes from the Taxation (Annual Rates for 2018-19, Modernising Tax Administration, and Remedial Matters) Bill, which was introduced into Parliament on 28 June 2018. This Bill has been introduced to try and modernise and simplify New Zealand’s tax system and includes a host of changes across a range of tax areas.
  • Proposed changes from the Taxation (Annual Rates for 2019-20, GST Offshore Supplier Registration and Remedial Matters) Bill, introduced into Parliament on 5 December 2018.
  • Inclusion of new cases and Inland Revenue publications, including: Hong v Commissioner of Inland Revenue (2018) 28 NZTC 2539 relating to determining the deduction of bad debts; NRS Media Holdings Ltd v Commissioner of Inland Revenue [2018] NZCA 472, [2019] 2 NZLR 19 regarding claiming a deduction for expenditure incurred in deriving dividends from foreign companies under s DB 55; BR Pub 18/07 Income Tax and Goods and Services Tax – writing off debts as bad; QB 18/07 When an arrangement considered to be “materially different”; and Standard Practice Statement SPS 18/01: Retrospective adjustments to salaries paid to shareholder-employees.


  • Accident Compensation
  • Advertising
  • Agency
  • Armed Forces and Police
  • Assessments
  • Associated Persons and Relatives
  • Avoidance
  • Bad Debts and Bad Debts Reserves
  • Bankruptcy
  • Binding Rulings
  • Building Societies
  • Business
  • Charities
  • Child Support
  • Companies
  • Companies — Amalgamation
  • Companies — Consolidation
  • Compensation and Damages
  • Conduit Tax Relief
  • Cook Islands and Niue
  • Cooperatives, Statutory Producer Boards, Mutual Associations, Clubs, and Societies
  • Core Provisions — Purpose and Application
  • Deductions
  • Depreciation
  • Disputes and Challenges Procedures
  • Dividends
  • Donations and Subscriptions
  • Double Tax Agreements
  • Duties and Levies
  • Electronic Commerce
  • Emissions Trading
  • Employee Allowances
  • Employment Relationship
  • Employee Share Purchase Schemes
  • Entertainment Expenditure
  • Exempt and Excluded Income
  • Family Assistance
  • Farmers
  • Farmers’ Income Equalisation Scheme
  • Film Industry
  • Financial Arrangements
  • Financial Relief
  • Fishing Industry
  • Forestry and Timber
  • Franchises, Licences and Trade Ties
  • Fringe Benefit Tax
  • Goods and Services Tax
  • Goodwill
  • Government Grants and Suspensory Loans
  • Group Investment Funds
  • Hire Purchase Agreements
  • Imputation
  • Income
  • Income Assigned or Alienated
  • Income — When Derived
  • Income from New Zealand and Foreign Sources
  • Income Year and Balance Date
  • Inland Revenue
  • Inland Revenue Investigation Procedures
  • Insurance Industry
  • Insurance Policies
  • Interest
  • International Tax Regime
  • KiwiSaver
  • Land Leases and Rentals
  • Land Sales
  • Leased Assets
  • Legal Expenses
  • Look-through Companies
  • Losses
  • Maori Authorities
  • Matrimonial and Relationship Property
  • Mining Companies and Operators
  • Motor Vehicles
  • Non-residents and Absentees
  • Non-resident Investors
  • Non-resident Withholding Tax
  • Official Information and Secrecy
  • Partnerships
  • Patents and Patent Rights
  • PAYE
  • PAYE Intermediaries
  • Payment and Collection of Tax
  • Penalties and Interest
  • Pensions and Annuities
  • Portfolio Investment Entities (PIEs)
  • Prepayments
  • Provisional and Terminal Tax
  • Qualifying Companies
  • Racing and Trotting
  • Rates of Tax
  • Records of Taxpayers
  • Refunds and Transfer of Excess Tax
  • Repairs and Maintenance
  • Research and Development
  • Residence
  • Resident Withholding Tax
  • Restrictive Covenants and Exit Inducements
  • Returns of Income
  • Royalties
  • Salaries and Wages
  • Schedular Payments
  • Share Sales
  • Shipping and Seafaring
  • State Organisations and Local Authorities
  • Student Loans
  • Superannuation
  • Tax Credits
  • Trading Stock
  • Travelling Expenses
  • Trusts and Estates
  • Unclaimed Money
  • Unit Trusts
  • Tax Calendar
  • Binding Rulings
  • Depreciation Rates

Tax Rates Guide

  • Assessable Income
  • Allowable Deductions
  • Depreciation Rates
  • Foreign Currency Exchange Rates
  • Motor Vehicle Mileage Rates
  • Tax Treaty Countries
  • Foreign Investment Funds
  • Prepayment Adjustment Exemptions
  • Livestock Values
  • Income Tax Rates – Individuals
  • Income Tax Rates – Companies and Other Entities
  • Personal Tax Credits
  • Family Scheme Tax Credits
  • Provisional Tax
  • PAYE Rates and Tables
  • ACC Levies and Rates
  • Student Loan Repayments
  • Child Support Thresholds
  • Resident Withholding Tax Rates
  • Non-resident Withholding Tax Rates
  • ESCT and RSCT Rates
  • PIE Prescribed Investor Rates
  • Penalties and Use-of-money Interest
  • Fringe Benefit Tax
  • Goods and Services Tax
  • Tax Calendar
  • Historical Exchange rates
  • Historical Livestock values and costs
  • PAYE tables
  • ACC employer premium rates tables
  • Archived Tax Rates Guide

Subscriptions are for 12 months.


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. For further information email or call 0800 785 483.