GST in New Zealand 2017 Edition (Book + eBook Bundle)

GST in New Zealand 2017 Edition (Book + eBook Bundle)

Grant Pearson, Mark Keating, Craig Macalister

eBook - ProView

$156.00* RRP + GST

Date: 07/12/2016

Code: 41940641

Thomson Reuters, NEW ZEALAND

 

Available Formats

Format Title Date Code Price (excl. GST)
Book GST in New Zealand 2017 Edition (Standing Order Book) 18/11/2016 41893972 $115.00 Add to cart
eBook - ProView GST in New Zealand 2017 Edition (Book + eBook Bundle) 07/12/2016 41940641 $156.00 Add to cart
eBook - ProView GST in New Zealand 2017 Edition (eBook) 07/12/2016 41940642 $120.00 Add to cart
Online GST in New Zealand - Checkpoint 30/11/2015 41870265 POA Enquiry

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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

Description

GST in New Zealand 2017 Edition is the first annual updated edition of this significant new 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 Judge Paul Barber and Professor John Prebble, the authors have written a book that is an invaluable source of information for:

(i) 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

(ii) 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 2017 Edition has been thoroughly reviewed and updated and includes new commentary on:

  • The new cross-border regime, that taxes services such as electronic software and music subscriptions. It is the largest structural change since the GST regime commenced 30 years ago.
  • Dealing with land transactions that include private or exempt elements. Includes discussion on potentially separate supplies, complications, the potential for zero-rating of dwellings, and how to draft ADLS forms and disclosure requirements relating to dwellings in zero-rated sales.
  • The GST treatment of payments made by parents or guardians of students to state schools.
  • GST on directors’ fees.
  • Apportioning rates on property settlement.
  • GST on bodies corporate.
  • Transfers of partnership interests.
  • Application of asset stripping provisions
  • The correct rate of GST to charge on legal services provided to New Zealand resident owners of land being compulsorily acquired.
  • The recent GST cases of Tale Holdings Ltd v Commissioner of Inland Revenue, Jackson Surridge Property Group Ltd v Eastern Star Group Ltd, Jollands v Wilson and New Zealand Venue and Event Management Limited v Worldwide NZ, among others.

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.

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