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

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

Therese Turner, Craig Macalister

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$150.00* RRP + GST

New Release, 28/06/2019

Code: 30112473

Thomson Reuters, NEW ZEALAND

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

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Description

Staples Tax Guide 2019 provides you with the latest legislation and case law for the income tax year ending 31 March 2019.
Now in its 79th 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.
WHAT'S NEW FOR 2019
  • 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.
KEY FEATURES
  • 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.

FOR 2019 ONLY

Purchasers of the print book will also receive a complimentary copy of the eBook.

*

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.