Staples Tax Guide 2018 (78th Edition) eBook - One-off purchase

Staples Tax Guide 2018 (78th Edition) eBook - One-off purchase

Therese Turner, John Veal, Craig Macalister

eBook - ProView

$150.00* RRP + GST

Date: 20/05/2018

Code: 9781988504872

Thomson Reuters, NEW ZEALAND



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Book Staples Tax Guide 2018 - 78th Edition (Standing Order) 20/05/2018 30112473 $150.00 Enquiry

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Staples Tax Guide 2018 - 78th Edition (Standing Order)

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eBook - ProView Staples Tax Guide 2018 (78th Edition) eBook - One-off purchase 20/05/2018 9781988504872 $150.00 Add to cart


Staples Tax Guide 2018 provides you with the latest legislation and case law for the income tax year ending 31 March 2018.
Now in its 78th annual edition, Staples Tax Guide is the essential reference on New Zealand income tax and GST issues. It contains in-depth commentary on legislation, Inland Revenue policy, compliance procedures and judicial decisions.
  • Comprehensive summary of recent and future developments in tax;
  • Coverage of all aspects of tax, using a unique A-Z format for unrivalled simplicity;
  • Commentary on farming, forestry, fishing, property and land;
  • Depreciation rates;
  • Examples, flowcharts and relevant references to leading tax cases;
  • Income Tax Act comparative table (Income Tax Act 2004 and Income Tax Act 2007);
  • A tax calendar for the current tax year;
  • Comprehensive, easy-to-use cross-referencing between tax legislation and commentary.


  • Updates to the exclusion from the available capital distribution amount of capital gains (and capital losses) made on asset sales between associated companies.
  • Updates to the child expenditure table and examples based on rates for the 2017–18 child support year.
  • Financial arrangements information regarding debt remission between members of an economic group no longer has tax consequences.
  • Minimum standards now apply to financial statements prepared by a resident foreign trustee of a foreign trust.
  • Updates to the zero-rating of goods and services related to: goods that are supplied in the course of renovating, repairing, treating or modifying a boat or aircraft that is to be exported; land is supplied to a New Zealand resident, GST-registered non-profit body for use other than in making exempt supplies; the purchase of a lease by a third party; and services that are connected with land situated outside New Zealand.
  • Changes to a range of GST measures including: methods of apportionment and adjustment; total consideration for a supply that is unknown at the time of supply; non-resident businesses that are not liable to be registered for GST under s 21; formation of GST groups that include limited partnerships and other companies; and more.
  • New content relating to the accounting income method (AIM). The AIM for provisional tax sits alongside existing methods: the standard uplift, the estimation method and the GST ratio method, which continue to be available.
  • Information relating to look-through companies, including changes to: the criteria for an entity to be a look-through company; the formula for the calculation of entry tax; and debt remission income under the financial arrangement rules.
  • Changes to resident withholding tax regarding the introduction of a special formula that applies to determine the RWT required to be deducted where a cash dividend and a non-cash dividend are paid contemporaneously.
  • Inclusion of new cases and Inland Revenue publications, including: Van Uden v Commissioner of Inland Revenue [2017] NZHC 2554 relating to the interpretation of “permanent place of abode”; Lin v Commissioner of Inland Revenue [2017] NZHC 969 regarding the interpretation of Article 23 of the DTA between New Zealand and China; and IS 17/07 Fringe benefit tax – motor vehicles.

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