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Foundations of NZ Taxation Law

Foundations of New Zealand Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning New Zealand's tax laws. Written by a panel of tax academics and tax experts in practice, this second edition includes two new chapters on saving schemes and personal services income. Ideal for students seeking a straightforward explanation of the fundamentals of taxation law within a framework that provides context and historical background, the text includes a series of study questions at the end of each chapter to aid with preparation for exams and assignments.