New Zealand Taxation 2014 provides a topical analysis of all the major areas of taxation as they are applied in New Zealand. Its practical, uncomplicated approach makes this resource the ideal first point of reference for students and others seeking to understand the principles of laws of taxation.
Key features include:
• Topical coverage of the Income Tax Act 2007;
• New chapters on tax avoidance and environmental tax;
• New questions and answers for 2014, as well as selected case studies;
• Examples, case summaries, and selected legislative extracts;
• Flowcharts, diagrams and tables illustrating key tax principles;
• A comprehensive index, and tables of cases and legislation;
• Cross references to the new New Zealand Taxation Casebook 2014; and
• Access to a complementary online resource: http://nzt.thomsonreuters.co.nz.
New Zealand Taxation 2014 is written both for accounting and law students. It draws on the broad teaching and applied experience of academics and others from a range of institutions and areas of practice. This eleventh annual edition of New Zealand Taxation provides the ideal learning and first-time point of reference for those wanting to understand New Zealand’s taxation system. This edition also introduces a General Editor, two new authors and a reviewer of the questions and answers to the New Zealand Taxation writing team, along with increased coverage of topical and important tax issues.